TECHNESS: 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.
TECHNESS
Largest movements
- Tangible fixed assets +€87,004
up €87,004 (+717.0%), from €12,135 to €99,139
of which Land and buildings: +€92,460
- Cash -€65,069
down €65,069 (-79.8%), from €81,531 to €16,462
mainly Investment in fixed assets (net) (-€95,127) and Trade debts (-€16,214)
- Receivables within one year -€12,168
down €12,168 (-21.6%), from €56,441 to €44,273
of which Other amounts receivable: -€7,110
- Reserves +€31,213
up €31,213 (+232.7%), from €13,413 to €44,625
- Trade debts -€16,214
down €16,214 (-85.3%), from €19,003 to €2,789
- Tax, wage and social debts -€5,231
down €5,231 (-21.7%), from €24,091 to €18,860
- Other operating charges -€20,699
down €20,699 (-95.6%), from €21,661 to €962
- Gross operating margin -€6,714
down €6,714 (-11.7%), from €57,271 to €50,557
- Taxes +€3,272
up €3,272 (+47.0%), from €6,966 to €10,238
- Depreciation +€1,717
up €1,717 (+26.8%), from €6,405 to €8,123
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 | €171,031 | €180,799 | +€9,768 | +5.7% |
| Fixed assets | 21/28 | €12,135 | €99,139 | +€87,004 | +717.0% |
| Tangible fixed assets | 22/27 | €12,135 | €99,139 | +€87,004 | +717.0% |
| Land and buildings | 22 | - | €92,460 | +€92,460 | |
| Plant, machinery and equipment | 23 | €623 | €186 | -€438 | -70.2% |
| Furniture and vehicles | 24 | €11,512 | €6,493 | -€5,019 | -43.6% |
| Current assets | 29/58 | €158,896 | €81,660 | -€77,236 | -48.6% |
| Amounts receivable within one year | 40/41 | €56,441 | €44,273 | -€12,168 | -21.6% |
| Trade receivables | 40 | €8,834 | €3,776 | -€5,057 | -57.2% |
| Other amounts receivable | 41 | €47,607 | €40,497 | -€7,110 | -14.9% |
| Current investments | 50/53 | €20,924 | €20,924 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €81,531 | €16,462 | -€65,069 | -79.8% |
| Total equity and liabilities | 10/49 | €171,031 | €180,799 | +€9,768 | +5.7% |
| Equity | 10/15 | €127,937 | €159,150 | +€31,213 | +24.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €13,413 | €44,625 | +€31,213 | +232.7% |
| Distributable reserves | 133 | €13,413 | €44,625 | +€31,213 | +232.7% |
| Profit (loss) carried forward | 14 | €109,524 | €109,524 | = | 0.0% |
| Amounts payable | 17/49 | €43,094 | €21,649 | -€21,445 | -49.8% |
| Amounts payable within one year | 42/48 | €43,094 | €21,649 | -€21,445 | -49.8% |
| Trade debts | 44 | €19,003 | €2,789 | -€16,214 | -85.3% |
| Suppliers | 440/4 | €19,003 | €2,789 | -€16,214 | -85.3% |
| Taxes, remuneration and social security | 45 | €24,091 | €18,860 | -€5,231 | -21.7% |
| Taxes | 450/3 | €24,091 | €18,860 | -€5,231 | -21.7% |
| Non-recurring operating income | 76A | €2,424 | - | -€2,424 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,405 | €8,123 | +€1,717 | +26.8% |
| Other operating charges | 640/8 | €21,661 | €962 | -€20,699 | -95.6% |
| Non-recurring operating charges | 66A | €8,653 | - | -€8,653 | |
| Gross operating margin | 9900 | €57,271 | €50,557 | -€6,714 | -11.7% |
| Operating profit (loss) | 9901 | €20,551 | €41,472 | +€20,921 | +101.8% |
| Financial income | 75/76B | €97 | - | -€97 | |
| Recurring financial income | 75 | €97 | - | -€97 | |
| Financial charges | 65/66B | €271 | €21 | -€249 | -92.1% |
| Recurring financial charges | 65 | €271 | €21 | -€249 | -92.1% |
| Profit (loss) for the period before taxes | 9903 | €20,378 | €41,451 | +€21,072 | +103.4% |
| Income taxes | 67/77 | €6,966 | €10,238 | +€3,272 | +47.0% |
| Profit (loss) for the period | 9904 | €13,413 | €31,213 | +€17,800 | +132.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,413 | €31,213 | +€17,800 | +132.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.