TechGuru: 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.
TechGuru
Largest movements
- Cash +€41,580
up €41,580 (+54.0%), from €76,953 to €118,533
mainly Net result for the year (+€36,519) and Other debts (+€3,341)
- Profit (loss) carried forward +€35,686
up €35,686 (+53.1%), from €67,231 to €102,917
- Other debts +€3,341
up €3,341 (+45.8%), from €7,299 to €10,640
- Tax, wage and social debts +€2,228
up €2,228 (+8.2%), from €27,056 to €29,285
- Gross operating margin -€3,810
down €3,810 (-7.2%), from €52,932 to €49,122
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 | €105,360 | €146,619 | +€41,258 | +39.2% |
| Current assets | 29/58 | €105,360 | €146,619 | +€41,258 | +39.2% |
| Amounts receivable within one year | 40/41 | €27,863 | €27,581 | -€282 | -1.0% |
| Trade receivables | 40 | €27,849 | €27,581 | -€269 | -1.0% |
| Other amounts receivable | 41 | €14 | €0 | -€14 | -100.0% |
| Cash at bank and in hand | 54/58 | €76,953 | €118,533 | +€41,580 | +54.0% |
| Deferred charges and accrued income | 490/1 | €544 | €505 | -€39 | -7.1% |
| Total equity and liabilities | 10/49 | €105,360 | €146,619 | +€41,258 | +39.2% |
| Equity | 10/15 | €70,231 | €105,917 | +€35,686 | +50.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,231 | €102,917 | +€35,686 | +53.1% |
| Amounts payable | 17/49 | €35,129 | €40,701 | +€5,573 | +15.9% |
| Amounts payable within one year | 42/48 | €35,129 | €40,701 | +€5,573 | +15.9% |
| Trade debts | 44 | €774 | €777 | +€3 | +0.4% |
| Suppliers | 440/4 | €774 | €777 | +€3 | +0.4% |
| Taxes, remuneration and social security | 45 | €27,056 | €29,285 | +€2,228 | +8.2% |
| Taxes | 450/3 | €27,056 | €29,285 | +€2,228 | +8.2% |
| Other amounts payable | 47/48 | €7,299 | €10,640 | +€3,341 | +45.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €360 | €0 | -€360 | -100.0% |
| Other operating charges | 640/8 | €259 | €392 | +€133 | +51.2% |
| Gross operating margin | 9900 | €52,932 | €49,122 | -€3,810 | -7.2% |
| Operating profit (loss) | 9901 | €52,313 | €48,730 | -€3,582 | -6.8% |
| Financial charges | 65/66B | €2,590 | €2,447 | -€143 | -5.5% |
| Recurring financial charges | 65 | €2,590 | €2,447 | -€143 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €49,723 | €46,284 | -€3,439 | -6.9% |
| Income taxes | 67/77 | €10,261 | €9,765 | -€496 | -4.8% |
| Profit (loss) for the period | 9904 | €39,462 | €36,519 | -€2,943 | -7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €39,462 | €36,519 | -€2,943 | -7.5% |
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 7 October 2026 via checked.be.