TECH-LOGICA: 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-LOGICA
Largest movements
- Cash +€45,794
up €45,794 (+88.1%), from €51,990 to €97,784
mainly Other debts (+€90,687) and Net result for the year (+€36,549)
- Current investments -€30,000
no longer reported in 2025 (was €30,000)
- Tangible fixed assets -€28,999
down €28,999 (-25.9%), from €111,928 to €82,929
- Deferred charges and accrued income +€12,255
up €12,255 (+1,789%), from €685 to €12,940
- Other debts +€90,687
up €90,687 (+302%), from €29,984 to €120,671
- Reserves -€84,122
no longer reported in 2025 (was €84,122)
- Debts after one year -€15,523
down €15,523 (-25.3%), from €61,415 to €45,892
- Accrued charges and deferred income +€5,332
up €5,332 (+283%), from €1,884 to €7,216
- Gross operating margin +€15,348
up €15,348 (+26.0%), from €59,085 to €74,433
- Depreciation +€8,578
up €8,578 (+59.1%), from €14,526 to €23,104
- Other operating charges -€3,205
down €3,205 (-72.3%), from €4,434 to €1,229
- Financial charges +€1,552
up €1,552 (+121%), from €1,280 to €2,831
- Taxes +€1,483
up €1,483 (+14.6%), from €10,152 to €11,635
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.
Derived cash bridge
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 | €206,307 | €203,863 | -€2,444 | -1.2% |
| Fixed assets | 21/28 | €111,928 | €82,929 | -€28,999 | -25.9% |
| Tangible fixed assets | 22/27 | €111,928 | €82,929 | -€28,999 | -25.9% |
| Furniture and vehicles | 24 | €111,928 | €82,929 | -€28,999 | -25.9% |
| Current assets | 29/58 | €94,379 | €120,934 | +€26,555 | +28.1% |
| Amounts receivable within one year | 40/41 | €11,704 | €10,210 | -€1,494 | -12.8% |
| Trade receivables | 40 | €11,489 | €4,513 | -€6,976 | -60.7% |
| Other amounts receivable | 41 | €215 | €5,697 | +€5,482 | +2,551% |
| Current investments | 50/53 | €30,000 | - | -€30,000 | |
| Cash at bank and in hand | 54/58 | €51,990 | €97,784 | +€45,794 | +88.1% |
| Deferred charges and accrued income | 490/1 | €685 | €12,940 | +€12,255 | +1,789% |
| Total equity and liabilities | 10/49 | €206,307 | €203,863 | -€2,444 | -1.2% |
| Equity | 10/15 | €87,722 | €3,600 | -€84,122 | -95.9% |
| Contributions | 10/11 | €3,600 | €3,600 | = | 0.0% |
| Reserves | 13 | €84,122 | - | -€84,122 | |
| Distributable reserves | 133 | €84,122 | - | -€84,122 | |
| Amounts payable | 17/49 | €118,585 | €200,263 | +€81,678 | +68.9% |
| Amounts payable after more than one year | 17 | €61,415 | €45,892 | -€15,523 | -25.3% |
| Financial debts | 170/4 | €61,415 | €45,892 | -€15,523 | -25.3% |
| Amounts payable within one year | 42/48 | €55,286 | €147,156 | +€91,870 | +166% |
| Current portion of amounts payable after more than one year | 42 | €14,939 | €15,523 | +€584 | +3.9% |
| Trade debts | 44 | €590 | €1,214 | +€624 | +106% |
| Suppliers | 440/4 | €590 | €1,214 | +€624 | +106% |
| Taxes, remuneration and social security | 45 | €9,773 | €9,747 | -€26 | -0.3% |
| Taxes | 450/3 | €9,773 | €9,747 | -€26 | -0.3% |
| Other amounts payable | 47/48 | €29,984 | €120,671 | +€90,687 | +302% |
| Accrued charges and deferred income | 492/3 | €1,884 | €7,216 | +€5,332 | +283% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,526 | €23,104 | +€8,578 | +59.1% |
| Other operating charges | 640/8 | €4,434 | €1,229 | -€3,205 | -72.3% |
| Gross operating margin | 9900 | €59,085 | €74,433 | +€15,348 | +26.0% |
| Operating profit (loss) | 9901 | €40,125 | €50,100 | +€9,974 | +24.9% |
| Financial income | 75/76B | €1,265 | €916 | -€349 | -27.6% |
| Recurring financial income | 75 | €1,265 | €916 | -€349 | -27.6% |
| Financial charges | 65/66B | €1,280 | €2,831 | +€1,552 | +121% |
| Recurring financial charges | 65 | €1,280 | €2,831 | +€1,552 | +121% |
| Profit (loss) for the period before taxes | 9903 | €40,111 | €48,184 | +€8,073 | +20.1% |
| Income taxes | 67/77 | €10,152 | €11,635 | +€1,483 | +14.6% |
| Profit (loss) for the period | 9904 | €29,959 | €36,549 | +€6,590 | +22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,959 | €36,549 | +€6,590 | +22.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.