TECHNA CONSULT: 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 CONSULT
Largest movements
- Receivables within one year -€3.7m
down €3.7m (-23.5%), from €15.7m to €12.0m
- Current investments +€3.6m
new in 2025: €3.6m
- Other debts -€169,029
down €169,029 (-2.0%), from €8.5m to €8.4m
- Financial income -€22,833
down €22,833 (-10.7%), from €214,048 to €191,215
- Financial charges -€22,760
down €22,760 (-12.7%), from €179,526 to €156,766
- Gross operating margin -€5,479
down €5,479 (-170%), from -€3,223 to -€8,702
- Taxes -€1,681
down €1,681 (-19.8%), from €8,484 to €6,803
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.
Derived cash bridge
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 | €15,728,268 | €15,598,671 | -€129,597 | -0.8% |
| Fixed assets | 21/28 | €100 | €100 | = | 0.0% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €15,728,168 | €15,598,571 | -€129,597 | -0.8% |
| Amounts receivable within one year | 40/41 | €15,672,306 | €11,986,846 | -€3.7m | -23.5% |
| Other amounts receivable | 41 | €15,672,306 | €11,986,846 | -€3.7m | -23.5% |
| Current investments | 50/53 | - | €3,608,304 | +€3.6m | |
| Cash at bank and in hand | 54/58 | €53,549 | €1,249 | -€52,300 | -97.7% |
| Deferred charges and accrued income | 490/1 | €2,313 | €2,172 | -€141 | -6.1% |
| Total equity and liabilities | 10/49 | €15,728,268 | €15,598,671 | -€129,597 | -0.8% |
| Equity | 10/15 | €7,184,755 | €7,202,720 | +€17,966 | +0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,164,295 | €7,182,260 | +€17,966 | +0.3% |
| Amounts payable | 17/49 | €8,543,513 | €8,395,950 | -€147,562 | -1.7% |
| Amounts payable after more than one year | 17 | - | €23,000 | +€23,000 | |
| Financial debts | 170/4 | - | €23,000 | +€23,000 | |
| Amounts payable within one year | 42/48 | €8,543,513 | €8,372,950 | -€170,562 | -2.0% |
| Taxes, remuneration and social security | 45 | €8,484 | €6,950 | -€1,534 | -18.1% |
| Taxes | 450/3 | €8,484 | €6,950 | -€1,534 | -18.1% |
| Other amounts payable | 47/48 | €8,535,029 | €8,366,000 | -€169,029 | -2.0% |
| Other operating charges | 640/8 | €971 | €978 | +€7 | +0.8% |
| Gross operating margin | 9900 | -€3,223 | -€8,702 | -€5,479 | -170% |
| Operating profit (loss) | 9901 | -€4,194 | -€9,680 | -€5,486 | -131% |
| Financial income | 75/76B | €214,048 | €191,215 | -€22,833 | -10.7% |
| Recurring financial income | 75 | €214,048 | €191,215 | -€22,833 | -10.7% |
| Financial charges | 65/66B | €179,526 | €156,766 | -€22,760 | -12.7% |
| Recurring financial charges | 65 | €179,526 | €156,766 | -€22,760 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €30,328 | €24,769 | -€5,559 | -18.3% |
| Income taxes | 67/77 | €8,484 | €6,803 | -€1,681 | -19.8% |
| Profit (loss) for the period | 9904 | €21,843 | €17,966 | -€3,878 | -17.8% |
| Profit (loss) for the period to be appropriated | 9905 | €21,843 | €17,966 | -€3,878 | -17.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.