Tech Smolutions: what changed
Two fiscal 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 Smolutions
Largest movements
- Cash +€44,482
up €44,482 (+65.7%), from €67,707 to €112,189
mainly Net result for the year (+€68,442) and Other debts (+€68,383)
- Receivables within one year +€35,432
up €35,432 (+138.6%), from €25,561 to €60,993
- Tangible fixed assets +€2,132
up €2,132 (+1595.9%), from €134 to €2,266
- Other debts +€68,383
up €68,383 (+6671.5%), from €1,025 to €69,408
- Tax, wage and social debts +€13,019
up €13,019 (+75.5%), from €17,233 to €30,252
- Gross operating margin +€31,781
up €31,781 (+56.5%), from €56,266 to €88,047
- Staff costs -€10,408
no longer reported in 2025 (was €10,408)
- Taxes +€5,975
up €5,975 (+48.1%), from €12,413 to €18,388
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 | €93,401 | €175,448 | +€82,047 | +87.8% |
| Fixed assets | 21/28 | €134 | €2,266 | +€2,132 | +1595.9% |
| Tangible fixed assets | 22/27 | €134 | €2,266 | +€2,132 | +1595.9% |
| Plant, machinery and equipment | 23 | €134 | €2,266 | +€2,132 | +1595.9% |
| Current assets | 29/58 | €93,268 | €173,182 | +€79,914 | +85.7% |
| Amounts receivable within one year | 40/41 | €25,561 | €60,993 | +€35,432 | +138.6% |
| Trade receivables | 40 | €25,561 | €60,993 | +€35,432 | +138.6% |
| Cash at bank and in hand | 54/58 | €67,707 | €112,189 | +€44,482 | +65.7% |
| Total equity and liabilities | 10/49 | €93,401 | €175,448 | +€82,047 | +87.8% |
| Equity | 10/15 | €75,143 | €75,585 | +€442 | +0.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €72,500 | €72,500 | = | 0.0% |
| Distributable reserves | 133 | €72,500 | €72,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €643 | €1,085 | +€442 | +68.7% |
| Amounts payable | 17/49 | €18,258 | €99,863 | +€81,605 | +447.0% |
| Amounts payable within one year | 42/48 | €18,258 | €99,863 | +€81,605 | +447.0% |
| Trade debts | 44 | - | €202 | +€202 | |
| Suppliers | 440/4 | - | €202 | +€202 | |
| Taxes, remuneration and social security | 45 | €17,233 | €30,252 | +€13,019 | +75.5% |
| Taxes | 450/3 | €17,233 | €30,252 | +€13,019 | +75.5% |
| Other amounts payable | 47/48 | €1,025 | €69,408 | +€68,383 | +6671.5% |
| Remuneration, social security and pensions | 62 | €10,408 | - | -€10,408 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €478 | €541 | +€63 | +13.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €56,266 | €88,047 | +€31,781 | +56.5% |
| Operating profit (loss) | 9901 | €44,993 | €87,106 | +€42,113 | +93.6% |
| Financial income | 75/76B | €14 | - | -€14 | |
| Recurring financial income | 75 | €14 | - | -€14 | |
| Financial charges | 65/66B | €135 | €276 | +€142 | +105.0% |
| Recurring financial charges | 65 | €135 | €143 | +€8 | +5.9% |
| Non-recurring financial charges | 66B | - | €134 | +€134 | |
| Profit (loss) for the period before taxes | 9903 | €44,872 | €86,830 | +€41,958 | +93.5% |
| Income taxes | 67/77 | €12,413 | €18,388 | +€5,975 | +48.1% |
| Profit (loss) for the period | 9904 | €32,459 | €68,442 | +€35,983 | +110.9% |
| Profit (loss) for the period to be appropriated | 9905 | €32,459 | €68,442 | +€35,983 | +110.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.