Techni-Congress: 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-Congress
Largest movements
- Cash -€104,490
down €104,490 (-74.8%), from €139,737 to €35,247
mainly Receivables within one year (-€93,775) and Investment in fixed assets (net) (-€58,554)
- Receivables within one year +€93,775
up €93,775 (+122%), from €76,660 to €170,435
of which Trade receivables: +€87,815
- Tangible fixed assets -€48,275
down €48,275 (-10.9%), from €442,635 to €394,360
of which Plant, machinery and equipment: -€30,281
- Current investments +€30,087
up €30,087 (+401%), from €7,500 to €37,587
- Profit (loss) carried forward +€67,319
up €67,319 (+23.5%), from €285,879 to €353,197
- Other debts -€25,500
no longer reported in 2025 (was €25,500)
- Tax, wage and social debts -€22,891
down €22,891 (-63.6%), from €35,989 to €13,098
of which Taxes: -€22,788
- Debts after one year -€21,679
down €21,679 (-14.0%), from €154,371 to €132,693
- Trade debts -€18,932
down €18,932 (-17.7%), from €106,699 to €87,766
- Gross operating margin -€41,317
down €41,317 (-17.0%), from €243,742 to €202,425
- Taxes -€19,733
down €19,733 (-46.2%), from €42,710 to €22,978
- Depreciation +€19,342
up €19,342 (+22.1%), from €87,486 to €106,828
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 | €670,301 | €641,433 | -€28,868 | -4.3% |
| Fixed assets | 21/28 | €442,635 | €394,360 | -€48,275 | -10.9% |
| Tangible fixed assets | 22/27 | €442,635 | €394,360 | -€48,275 | -10.9% |
| Land and buildings | 22 | €151,141 | €134,477 | -€16,664 | -11.0% |
| Plant, machinery and equipment | 23 | €254,735 | €224,455 | -€30,281 | -11.9% |
| Furniture and vehicles | 24 | €36,758 | €35,428 | -€1,330 | -3.6% |
| Current assets | 29/58 | €227,666 | €247,073 | +€19,407 | +8.5% |
| Amounts receivable within one year | 40/41 | €76,660 | €170,435 | +€93,775 | +122% |
| Trade receivables | 40 | €75,929 | €163,744 | +€87,815 | +116% |
| Other amounts receivable | 41 | €731 | €6,690 | +€5,959 | +815% |
| Current investments | 50/53 | €7,500 | €37,587 | +€30,087 | +401% |
| Cash at bank and in hand | 54/58 | €139,737 | €35,247 | -€104,490 | -74.8% |
| Deferred charges and accrued income | 490/1 | €3,769 | €3,804 | +€36 | +0.9% |
| Total equity and liabilities | 10/49 | €670,301 | €641,433 | -€28,868 | -4.3% |
| Equity | 10/15 | €318,879 | €386,197 | +€67,319 | +21.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €285,879 | €353,197 | +€67,319 | +23.5% |
| Amounts payable | 17/49 | €351,422 | €255,236 | -€96,186 | -27.4% |
| Amounts payable after more than one year | 17 | €154,371 | €132,693 | -€21,679 | -14.0% |
| Financial debts | 170/4 | €154,371 | €132,693 | -€21,679 | -14.0% |
| Amounts payable within one year | 42/48 | €197,051 | €122,543 | -€74,507 | -37.8% |
| Current portion of amounts payable after more than one year | 42 | €28,863 | €21,679 | -€7,184 | -24.9% |
| Trade debts | 44 | €106,699 | €87,766 | -€18,932 | -17.7% |
| Suppliers | 440/4 | €106,699 | €87,766 | -€18,932 | -17.7% |
| Taxes, remuneration and social security | 45 | €35,989 | €13,098 | -€22,891 | -63.6% |
| Taxes | 450/3 | €33,565 | €10,777 | -€22,788 | -67.9% |
| Remuneration and social security | 454/9 | €2,425 | €2,321 | -€103 | -4.3% |
| Other amounts payable | 47/48 | €25,500 | - | -€25,500 | |
| Non-recurring operating income | 76A | €5,047 | €16,967 | +€11,920 | +236% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87,486 | €106,828 | +€19,342 | +22.1% |
| Other operating charges | 640/8 | €2,783 | €2,811 | +€28 | +1.0% |
| Non-recurring operating charges | 66A | - | €429 | +€429 | |
| Gross operating margin | 9900 | €243,742 | €202,425 | -€41,317 | -17.0% |
| Operating profit (loss) | 9901 | €153,473 | €92,357 | -€61,116 | -39.8% |
| Financial income | 75/76B | €101 | €850 | +€748 | +739% |
| Recurring financial income | 75 | €101 | €850 | +€748 | +739% |
| Financial charges | 65/66B | €3,339 | €2,911 | -€428 | -12.8% |
| Recurring financial charges | 65 | €3,339 | €2,911 | -€428 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €150,236 | €90,296 | -€59,939 | -39.9% |
| Income taxes | 67/77 | €42,710 | €22,978 | -€19,733 | -46.2% |
| Profit (loss) for the period | 9904 | €107,525 | €67,319 | -€40,207 | -37.4% |
| Profit (loss) for the period to be appropriated | 9905 | €107,525 | €67,319 | -€40,207 | -37.4% |
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 23 October 2026 via checked.be.