Techma: 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.
Techma
Largest movements
- Cash -€417,594
down €417,594 (-88.4%), from €472,324 to €54,730
mainly Current portion of long-term debt (-€233,443) and Tax, wage and social debts (-€78,533)
- Current portion of long-term debt -€233,443
down €233,443 (-100.0%), from €233,443 to €0
- Tax, wage and social debts -€78,533
down €78,533 (-100.0%), from €78,533 to €0
- Profit (loss) carried forward -€66,786
down €66,786 (-524.8%), from -€12,726 to -€79,512
- Trade debts -€51,756
down €51,756 (-69.5%), from €74,453 to €22,697
- Other debts +€21,394
up €21,394, from €0 to €21,394
- Gross operating margin -€59,092
down €59,092 (-3414.8%), from -€1,730 to -€60,823
- Financial charges -€7,616
down €7,616 (-76.9%), from €9,904 to €2,288
- Other operating charges +€2,582
up €2,582 (+236.1%), from €1,094 to €3,676
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 | €520,924 | €104,144 | -€416,781 | -80.0% |
| Fixed assets | 21/28 | €10,100 | €10,100 | = | 0.0% |
| Financial fixed assets | 28 | €10,100 | €10,100 | = | 0.0% |
| Current assets | 29/58 | €510,824 | €94,044 | -€416,781 | -81.6% |
| Stocks and contracts in progress | 3 | €23,500 | €23,500 | = | 0.0% |
| Stocks | 30/36 | €23,500 | €23,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,000 | €15,814 | +€814 | +5.4% |
| Trade receivables | 40 | €0 | €128 | +€128 | |
| Other amounts receivable | 41 | €15,000 | €15,686 | +€686 | +4.6% |
| Cash at bank and in hand | 54/58 | €472,324 | €54,730 | -€417,594 | -88.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €520,924 | €104,144 | -€416,781 | -80.0% |
| Equity | 10/15 | €124,923 | €58,137 | -€66,786 | -53.5% |
| Contributions | 10/11 | €99,157 | €99,157 | = | 0.0% |
| Reserves | 13 | €38,492 | €38,492 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,916 | €9,916 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,916 | €9,916 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,612 | €16,612 | = | 0.0% |
| Distributable reserves | 133 | €11,964 | €11,964 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,726 | -€79,512 | -€66,786 | -524.8% |
| Amounts payable | 17/49 | €396,001 | €46,007 | -€349,994 | -88.4% |
| Amounts payable within one year | 42/48 | €386,428 | €44,091 | -€342,338 | -88.6% |
| Current portion of amounts payable after more than one year | 42 | €233,443 | €0 | -€233,443 | -100.0% |
| Trade debts | 44 | €74,453 | €22,697 | -€51,756 | -69.5% |
| Suppliers | 440/4 | €74,453 | €22,697 | -€51,756 | -69.5% |
| Taxes, remuneration and social security | 45 | €78,533 | €0 | -€78,533 | -100.0% |
| Taxes | 450/3 | €78,533 | €0 | -€78,533 | -100.0% |
| Other amounts payable | 47/48 | €0 | €21,394 | +€21,394 | |
| Accrued charges and deferred income | 492/3 | €9,573 | €1,916 | -€7,657 | -80.0% |
| Other operating charges | 640/8 | €1,094 | €3,676 | +€2,582 | +236.1% |
| Gross operating margin | 9900 | -€1,730 | -€60,823 | -€59,092 | -3414.8% |
| Operating profit (loss) | 9901 | -€2,824 | -€64,498 | -€61,674 | -2183.9% |
| Financial income | 75/76B | €2 | €0 | -€2 | -100.0% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100.0% |
| Financial charges | 65/66B | €9,904 | €2,288 | -€7,616 | -76.9% |
| Recurring financial charges | 65 | €9,904 | €2,288 | -€7,616 | -76.9% |
| Profit (loss) for the period before taxes | 9903 | -€12,726 | -€66,786 | -€54,060 | -424.8% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€12,726 | -€66,786 | -€54,060 | -424.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,726 | -€66,786 | -€54,060 | -424.8% |
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 8 October 2026 via checked.be.