TECHNA COMFORT: 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.
TECHNA COMFORT
Largest movements
- Receivables within one year -€28,824
no longer reported in 2026 (was €28,824)
- Cash -€25,725
down €25,725 (-92.5%), from €27,816 to €2,091
mainly Debts after one year (-€53,925) and Trade debts (-€26,523)
- Deferred charges and accrued income -€9,798
down €9,798 (-83.8%), from €11,691 to €1,893
- Tangible fixed assets -€7,607
down €7,607 (-5.8%), from €131,276 to €123,670
of which Land and buildings: -€10,069
- Debts after one year -€53,925
down €53,925 (-28.7%), from €187,808 to €133,883
- Trade debts -€26,523
down €26,523 (-96.9%), from €27,366 to €843
- Profit (loss) carried forward +€14,894
up €14,894 (+32.6%), from -€45,706 to -€30,812
- Other debts -€6,205
no longer reported in 2026 (was €6,205)
- Other operating charges -€8,627
down €8,627 (-45.7%), from €18,884 to €10,257
- Gross operating margin -€4,701
down €4,701 (-9.5%), from €49,438 to €44,736
- Depreciation +€1,692
up €1,692 (+9.8%), from €17,198 to €18,890
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €199,608 | €127,654 | -€71,954 | -36.0% |
| Fixed assets | 21/28 | €131,276 | €123,670 | -€7,607 | -5.8% |
| Tangible fixed assets | 22/27 | €131,276 | €123,670 | -€7,607 | -5.8% |
| Land and buildings | 22 | €123,996 | €113,927 | -€10,069 | -8.1% |
| Plant, machinery and equipment | 23 | €7,011 | €9,553 | +€2,542 | +36.2% |
| Furniture and vehicles | 24 | €269 | €189 | -€80 | -29.7% |
| Current assets | 29/58 | €68,331 | €3,984 | -€64,347 | -94.2% |
| Amounts receivable within one year | 40/41 | €28,824 | - | -€28,824 | |
| Trade receivables | 40 | €28,824 | - | -€28,824 | |
| Cash at bank and in hand | 54/58 | €27,816 | €2,091 | -€25,725 | -92.5% |
| Deferred charges and accrued income | 490/1 | €11,691 | €1,893 | -€9,798 | -83.8% |
| Total equity and liabilities | 10/49 | €199,608 | €127,654 | -€71,954 | -36.0% |
| Equity | 10/15 | -€26,385 | -€11,491 | +€14,894 | +56.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €721 | €721 | = | 0.0% |
| Distributable reserves | 133 | €721 | €721 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,706 | -€30,812 | +€14,894 | +32.6% |
| Amounts payable | 17/49 | €225,993 | €139,145 | -€86,848 | -38.4% |
| Amounts payable after more than one year | 17 | €187,808 | €133,883 | -€53,925 | -28.7% |
| Financial debts | 170/4 | €187,808 | €133,883 | -€53,925 | -28.7% |
| Amounts payable within one year | 42/48 | €38,185 | €4,611 | -€33,573 | -87.9% |
| Current portion of amounts payable after more than one year | 42 | €3,561 | €3,658 | +€97 | +2.7% |
| Trade debts | 44 | €27,366 | €843 | -€26,523 | -96.9% |
| Suppliers | 440/4 | €27,366 | €843 | -€26,523 | -96.9% |
| Taxes, remuneration and social security | 45 | €1,053 | €111 | -€942 | -89.5% |
| Taxes | 450/3 | €1,053 | €111 | -€942 | -89.5% |
| Other amounts payable | 47/48 | €6,205 | - | -€6,205 | |
| Accrued charges and deferred income | 492/3 | - | €650 | +€650 | |
| Non-recurring operating income | 76A | - | €6,193 | +€6,193 | |
| Remuneration, social security and pensions | 62 | €185 | - | -€185 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,198 | €18,890 | +€1,692 | +9.8% |
| Other operating charges | 640/8 | €18,884 | €10,257 | -€8,627 | -45.7% |
| Gross operating margin | 9900 | €49,438 | €44,736 | -€4,701 | -9.5% |
| Operating profit (loss) | 9901 | €13,171 | €15,590 | +€2,419 | +18.4% |
| Financial income | 75/76B | €0 | €23 | +€23 | +117,250% |
| Recurring financial income | 75 | €0 | €23 | +€23 | +117,250% |
| Financial charges | 65/66B | €671 | €609 | -€63 | -9.3% |
| Recurring financial charges | 65 | €671 | €609 | -€63 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €12,500 | €15,005 | +€2,505 | +20.0% |
| Income taxes | 67/77 | €140 | €111 | -€29 | -20.6% |
| Profit (loss) for the period | 9904 | €12,360 | €14,894 | +€2,534 | +20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,360 | €14,894 | +€2,534 | +20.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.