TECH-LM: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
TECH-LM
Largest movements
- Cash +€3,783
new in 2025: €3,783
mainly Net result for the year (+€5,428)
- Profit (loss) carried forward +€5,428
up €5,428 (+71.0%), from -€7,646 to -€2,217
- Tax, wage and social debts -€934
no longer reported in 2025 (was €934)
- Trade debts -€686
no longer reported in 2025 (was €686)
- Gross operating margin +€27,016
up €27,016, from -€21,237 to €5,779
- Staff costs -€2,247
no longer reported in 2025 (was €2,247)
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | - | €3,783 | +€3,783 | |
| Current assets | 29/58 | - | €3,783 | +€3,783 | |
| Cash at bank and in hand | 54/58 | - | €3,783 | +€3,783 | |
| Total equity and liabilities | 10/49 | - | €3,783 | +€3,783 | |
| Equity | 10/15 | -€1,646 | €3,783 | +€5,428 | |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,646 | -€2,217 | +€5,428 | +71.0% |
| Amounts payable | 17/49 | €1,646 | - | -€1,646 | |
| Amounts payable within one year | 42/48 | €1,646 | - | -€1,646 | |
| Financial debts | 43 | €6 | - | -€6 | |
| Credit institutions | 430/8 | €6 | - | -€6 | |
| Trade debts | 44 | €686 | - | -€686 | |
| Suppliers | 440/4 | €686 | - | -€686 | |
| Taxes, remuneration and social security | 45 | €934 | - | -€934 | |
| Taxes | 450/3 | €934 | - | -€934 | |
| Other amounts payable | 47/48 | €20 | - | -€20 | |
| Remuneration, social security and pensions | 62 | €2,247 | - | -€2,247 | |
| Other operating charges | 640/8 | €100 | €50 | -€50 | -50.0% |
| Non-recurring operating charges | 66A | €12,852 | - | -€12,852 | |
| Gross operating margin | 9900 | -€21,237 | €5,779 | +€27,016 | |
| Operating profit (loss) | 9901 | -€36,435 | €5,729 | +€42,164 | |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €333 | €309 | -€24 | -7.2% |
| Recurring financial charges | 65 | €333 | €309 | -€24 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | -€36,769 | €5,428 | +€42,197 | |
| Profit (loss) for the period | 9904 | -€36,769 | €5,428 | +€42,197 | |
| Profit (loss) for the period to be appropriated | 9905 | -€36,769 | €5,428 | +€42,197 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.