TECHINI CONSULTING: 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.
TECHINI CONSULTING
Largest movements
- Cash +€61,174
up €61,174 (+122.0%), from €50,159 to €111,333
mainly Other debts (+€52,500) and Net result for the year (+€49,163)
- Other debts +€52,500
new in 2025: €52,500
- Tax, wage and social debts +€13,397
up €13,397 (+172.3%), from €7,777 to €21,174
- Profit (loss) carried forward -€3,337
down €3,337 (-92.6%), from €3,604 to €268
- Trade debts -€1,916
no longer reported in 2025 (was €1,916)
- Gross operating margin +€56,862
up €56,862 (+631.0%), from €9,012 to €65,874
- Taxes +€11,107
up €11,107 (+250.9%), from €4,427 to €15,534
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 | €54,901 | €115,545 | +€60,644 | +110.5% |
| Fixed assets | 21/28 | €2,185 | €2,131 | -€54 | -2.5% |
| Tangible fixed assets | 22/27 | €2,185 | €2,131 | -€54 | -2.5% |
| Plant, machinery and equipment | 23 | €551 | €88 | -€464 | -84.1% |
| Furniture and vehicles | 24 | €1,634 | €2,044 | +€410 | +25.1% |
| Current assets | 29/58 | €52,715 | €113,413 | +€60,698 | +115.1% |
| Amounts receivable within one year | 40/41 | €2,556 | €2,080 | -€475 | -18.6% |
| Trade receivables | 40 | - | €26 | +€26 | |
| Other amounts receivable | 41 | €2,556 | €2,054 | -€502 | -19.6% |
| Cash at bank and in hand | 54/58 | €50,159 | €111,333 | +€61,174 | +122.0% |
| Total equity and liabilities | 10/49 | €54,901 | €115,545 | +€60,644 | +110.5% |
| Equity | 10/15 | €45,208 | €41,871 | -€3,337 | -7.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €38,604 | €38,604 | = | 0.0% |
| Distributable reserves | 133 | €38,604 | €38,604 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,604 | €268 | -€3,337 | -92.6% |
| Amounts payable | 17/49 | €9,693 | €73,674 | +€63,981 | +660.1% |
| Amounts payable within one year | 42/48 | €9,693 | €73,674 | +€63,981 | +660.1% |
| Trade debts | 44 | €1,916 | - | -€1,916 | |
| Suppliers | 440/4 | €1,916 | - | -€1,916 | |
| Taxes, remuneration and social security | 45 | €7,777 | €21,174 | +€13,397 | +172.3% |
| Taxes | 450/3 | €7,777 | €21,174 | +€13,397 | +172.3% |
| Other amounts payable | 47/48 | - | €52,500 | +€52,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €877 | €993 | +€117 | +13.3% |
| Other operating charges | 640/8 | - | €92 | +€92 | |
| Gross operating margin | 9900 | €9,012 | €65,874 | +€56,862 | +631.0% |
| Operating profit (loss) | 9901 | €8,135 | €64,789 | +€56,654 | +696.4% |
| Financial income | 75/76B | - | €36 | +€36 | |
| Recurring financial income | 75 | - | €36 | +€36 | |
| Financial charges | 65/66B | €104 | €128 | +€24 | +23.3% |
| Recurring financial charges | 65 | €104 | €128 | +€24 | +23.3% |
| Profit (loss) for the period before taxes | 9903 | €8,031 | €64,697 | +€56,666 | +705.6% |
| Income taxes | 67/77 | €4,427 | €15,534 | +€11,107 | +250.9% |
| Profit (loss) for the period | 9904 | €3,604 | €49,163 | +€45,559 | +1263.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,604 | €49,163 | +€45,559 | +1263.9% |
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 5 October 2026 via checked.be.