TECHNI-BAT EXPERT: 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.
TECHNI-BAT EXPERT
Largest movements
- Cash -€37,351
down €37,351 (-69.8%), from €53,499 to €16,148
mainly Net result for the year (-€41,441) and Investment in fixed assets (net) (-€17,351)
- Receivables within one year -€9,277
down €9,277 (-75.3%), from €12,321 to €3,044
of which Other amounts receivable: -€6,777
- Tangible fixed assets -€5,634
down €5,634 (-8.6%), from €65,686 to €60,052
of which Furniture and vehicles: -€3,014
- Stocks and contracts +€3,206
new in 2025: €3,206
- Profit (loss) carried forward -€41,441
down €41,441 (-40.6%), from €101,980 to €60,539
- Tax, wage and social debts -€5,900
down €5,900 (-21.6%), from €27,311 to €21,410
- Trade debts -€2,619
down €2,619 (-81.4%), from €3,217 to €598
- Gross operating margin -€123,524
down €123,524, from €104,792 to -€18,732
- Taxes -€20,585
down €20,585 (-99.7%), from €20,645 to €60
- Depreciation +€5,110
up €5,110 (+28.3%), from €18,075 to €23,185
- Other operating charges -€3,374
down €3,374 (-91.0%), from €3,706 to €332
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 | €134,507 | €84,547 | -€49,961 | -37.1% |
| Formation expenses | 20 | €332 | €132 | -€200 | -60.2% |
| Fixed assets | 21/28 | €65,686 | €60,052 | -€5,634 | -8.6% |
| Tangible fixed assets | 22/27 | €65,686 | €60,052 | -€5,634 | -8.6% |
| Plant, machinery and equipment | 23 | €7,859 | €5,239 | -€2,620 | -33.3% |
| Furniture and vehicles | 24 | €57,827 | €54,813 | -€3,014 | -5.2% |
| Current assets | 29/58 | €68,489 | €24,362 | -€44,127 | -64.4% |
| Stocks and contracts in progress | 3 | - | €3,206 | +€3,206 | |
| Stocks | 30/36 | - | €3,206 | +€3,206 | |
| Amounts receivable within one year | 40/41 | €12,321 | €3,044 | -€9,277 | -75.3% |
| Trade receivables | 40 | €2,662 | €162 | -€2,500 | -93.9% |
| Other amounts receivable | 41 | €9,659 | €2,882 | -€6,777 | -70.2% |
| Cash at bank and in hand | 54/58 | €53,499 | €16,148 | -€37,351 | -69.8% |
| Deferred charges and accrued income | 490/1 | €2,668 | €1,964 | -€705 | -26.4% |
| Total equity and liabilities | 10/49 | €134,507 | €84,547 | -€49,961 | -37.1% |
| Equity | 10/15 | €103,980 | €62,539 | -€41,441 | -39.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,980 | €60,539 | -€41,441 | -40.6% |
| Amounts payable | 17/49 | €30,528 | €22,008 | -€8,520 | -27.9% |
| Amounts payable within one year | 42/48 | €30,528 | €22,008 | -€8,520 | -27.9% |
| Trade debts | 44 | €3,217 | €598 | -€2,619 | -81.4% |
| Suppliers | 440/4 | €3,217 | €598 | -€2,619 | -81.4% |
| Taxes, remuneration and social security | 45 | €27,311 | €21,410 | -€5,900 | -21.6% |
| Taxes | 450/3 | €27,311 | €21,410 | -€5,900 | -21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,075 | €23,185 | +€5,110 | +28.3% |
| Other operating charges | 640/8 | €3,706 | €332 | -€3,374 | -91.0% |
| Gross operating margin | 9900 | €104,792 | -€18,732 | -€123,524 | |
| Operating profit (loss) | 9901 | €83,011 | -€42,249 | -€125,260 | |
| Financial income | 75/76B | €131 | €920 | +€789 | +600% |
| Recurring financial income | 75 | €131 | €920 | +€789 | +600% |
| Financial charges | 65/66B | €834 | €52 | -€781 | -93.7% |
| Recurring financial charges | 65 | €834 | €52 | -€781 | -93.7% |
| Profit (loss) for the period before taxes | 9903 | €82,309 | -€41,381 | -€123,690 | |
| Income taxes | 67/77 | €20,645 | €60 | -€20,585 | -99.7% |
| Profit (loss) for the period | 9904 | €61,664 | -€41,441 | -€103,105 | |
| Profit (loss) for the period to be appropriated | 9905 | €61,664 | -€41,441 | -€103,105 |
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 15 October 2026 via checked.be.