TECHNI-SALES: what changed
Two fiscal 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-SALES
Largest movements
- Financial fixed assets -€200,000
down €200,000 (-100.0%), from €200,000 to €0
- Cash +€54,148
up €54,148 (+5.6%), from €970,428 to €1.0m
mainly Investment in fixed assets (net) (+€173,015) and Other debts (+€90,540)
- Reserves -€137,260
down €137,260 (-49.4%), from €277,709 to €140,449
- Profit (loss) carried forward -€128,700
down €128,700, from €68,157 to -€60,543
- Other debts +€90,540
up €90,540 (+76.3%), from €118,592 to €209,132
- Financial charges +€161,823
up €161,823 (+422.9%), from €38,262 to €200,085
of which Non-recurring financial charges: +€161,826
- Gross operating margin +€15,470
up €15,470 (+11.3%), from €137,334 to €152,804
- Depreciation +€2,429
up €2,429 (+5.1%), from €47,835 to €50,264
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 | €2,991,750 | €2,817,484 | -€174,266 | -5.8% |
| Fixed assets | 21/28 | €2,000,017 | €1,776,738 | -€223,279 | -11.2% |
| Tangible fixed assets | 22/27 | €1,800,017 | €1,776,738 | -€23,279 | -1.3% |
| Land and buildings | 22 | €1,797,577 | €1,775,500 | -€22,077 | -1.2% |
| Furniture and vehicles | 24 | €2,440 | €1,238 | -€1,202 | -49.3% |
| Financial fixed assets | 28 | €200,000 | €0 | -€200,000 | -100.0% |
| Current assets | 29/58 | €991,733 | €1,040,746 | +€49,013 | +4.9% |
| Amounts receivable within one year | 40/41 | €21,305 | €16,169 | -€5,135 | -24.1% |
| Trade receivables | 40 | €14,820 | €16,143 | +€1,323 | +8.9% |
| Other amounts receivable | 41 | €6,485 | €26 | -€6,458 | -99.6% |
| Cash at bank and in hand | 54/58 | €970,428 | €1,024,576 | +€54,148 | +5.6% |
| Total equity and liabilities | 10/49 | €2,991,750 | €2,817,484 | -€174,266 | -5.8% |
| Equity | 10/15 | €2,864,466 | €2,598,506 | -€265,960 | -9.3% |
| Contributions | 10/11 | €2,518,600 | €2,518,600 | = | 0.0% |
| Reserves | 13 | €277,709 | €140,449 | -€137,260 | -49.4% |
| Distributable reserves | 133 | €277,709 | €140,449 | -€137,260 | -49.4% |
| Profit (loss) carried forward | 14 | €68,157 | -€60,543 | -€128,700 | |
| Amounts payable | 17/49 | €127,284 | €218,978 | +€91,695 | +72.0% |
| Amounts payable within one year | 42/48 | €126,892 | €217,784 | +€90,891 | +71.6% |
| Trade debts | 44 | - | €887 | +€887 | |
| Suppliers | 440/4 | - | €887 | +€887 | |
| Taxes, remuneration and social security | 45 | €8,300 | €7,765 | -€536 | -6.5% |
| Taxes | 450/3 | €8,300 | €7,765 | -€536 | -6.5% |
| Other amounts payable | 47/48 | €118,592 | €209,132 | +€90,540 | +76.3% |
| Accrued charges and deferred income | 492/3 | €392 | €1,195 | +€803 | +205.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,835 | €50,264 | +€2,429 | +5.1% |
| Other operating charges | 640/8 | €7,059 | €7,181 | +€122 | +1.7% |
| Gross operating margin | 9900 | €137,334 | €152,804 | +€15,470 | +11.3% |
| Operating profit (loss) | 9901 | €82,440 | €95,359 | +€12,919 | +15.7% |
| Financial charges | 65/66B | €38,262 | €200,085 | +€161,823 | +422.9% |
| Recurring financial charges | 65 | €89 | €85 | -€3 | -3.5% |
| Non-recurring financial charges | 66B | €38,174 | €200,000 | +€161,826 | +423.9% |
| Profit (loss) for the period before taxes | 9903 | €44,178 | -€104,727 | -€148,904 | |
| Income taxes | 67/77 | €23,001 | €23,974 | +€972 | +4.2% |
| Profit (loss) for the period | 9904 | €21,177 | -€128,700 | -€149,877 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,177 | -€128,700 | -€149,877 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.