TECHNICAL ASSISTANCE: 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.
TECHNICAL ASSISTANCE
Largest movements
- Cash +€23,743
up €23,743 (+41.2%), from €57,615 to €81,358
mainly Other debts (+€29,803) and Depreciation (+€15,527)
- Tangible fixed assets -€15,527
down €15,527 (-27.4%), from €56,671 to €41,144
of which Furniture and vehicles: -€10,756
- Receivables within one year +€4,618
up €4,618 (+433.9%), from €1,064 to €5,683
of which Trade receivables: +€4,619
- Other debts +€29,803
up €29,803 (+263.9%), from €11,294 to €41,097
- Reserves -€13,000
down €13,000 (-22.0%), from €59,000 to €46,000
of which Distributable reserves: -€13,000
- Debts after one year -€5,316
no longer reported in 2025 (was €5,316)
- Gross operating margin +€7,093
up €7,093 (+22.3%), from €31,865 to €38,958
- Taxes +€2,921
up €2,921 (+65.3%), from €4,471 to €7,393
- Other operating charges -€1,101
down €1,101 (-46.2%), from €2,382 to €1,281
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 | €115,403 | €128,237 | +€12,834 | +11.1% |
| Fixed assets | 21/28 | €56,724 | €41,196 | -€15,527 | -27.4% |
| Tangible fixed assets | 22/27 | €56,671 | €41,144 | -€15,527 | -27.4% |
| Land and buildings | 22 | €14,146 | €10,467 | -€3,680 | -26.0% |
| Furniture and vehicles | 24 | €33,851 | €23,095 | -€10,756 | -31.8% |
| Other tangible fixed assets | 26 | €8,674 | €7,582 | -€1,091 | -12.6% |
| Financial fixed assets | 28 | €53 | €53 | = | 0.0% |
| Current assets | 29/58 | €58,679 | €87,041 | +€28,361 | +48.3% |
| Amounts receivable within one year | 40/41 | €1,064 | €5,683 | +€4,618 | +433.9% |
| Trade receivables | 40 | - | €4,619 | +€4,619 | |
| Other amounts receivable | 41 | €1,064 | €1,064 | -€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €57,615 | €81,358 | +€23,743 | +41.2% |
| Total equity and liabilities | 10/49 | €115,403 | €128,237 | +€12,834 | +11.1% |
| Equity | 10/15 | €82,711 | €69,758 | -€12,953 | -15.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €59,000 | €46,000 | -€13,000 | -22.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €57,000 | €44,000 | -€13,000 | -22.8% |
| Profit (loss) carried forward | 14 | €3,711 | €3,758 | +€47 | +1.3% |
| Amounts payable | 17/49 | €32,692 | €58,479 | +€25,786 | +78.9% |
| Amounts payable after more than one year | 17 | €5,316 | - | -€5,316 | |
| Financial debts | 170/4 | €5,316 | - | -€5,316 | |
| Amounts payable within one year | 42/48 | €27,376 | €58,479 | +€31,103 | +113.6% |
| Current portion of amounts payable after more than one year | 42 | €5,113 | €5,329 | +€217 | +4.2% |
| Trade debts | 44 | €3,620 | €3,978 | +€358 | +9.9% |
| Suppliers | 440/4 | €3,620 | €3,978 | +€358 | +9.9% |
| Taxes, remuneration and social security | 45 | €7,350 | €8,074 | +€725 | +9.9% |
| Taxes | 450/3 | €7,350 | €8,074 | +€725 | +9.9% |
| Other amounts payable | 47/48 | €11,294 | €41,097 | +€29,803 | +263.9% |
| Non-recurring operating income | 76A | €4,000 | - | -€4,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,527 | €15,527 | = | 0.0% |
| Other operating charges | 640/8 | €2,382 | €1,281 | -€1,101 | -46.2% |
| Gross operating margin | 9900 | €31,865 | €38,958 | +€7,093 | +22.3% |
| Operating profit (loss) | 9901 | €13,956 | €22,149 | +€8,193 | +58.7% |
| Financial income | 75/76B | €48 | €154 | +€106 | +218.7% |
| Recurring financial income | 75 | €48 | €154 | +€106 | +218.7% |
| Financial charges | 65/66B | €957 | €863 | -€94 | -9.8% |
| Recurring financial charges | 65 | €957 | €863 | -€94 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €13,047 | €21,440 | +€8,393 | +64.3% |
| Income taxes | 67/77 | €4,471 | €7,393 | +€2,921 | +65.3% |
| Profit (loss) for the period | 9904 | €8,576 | €14,047 | +€5,472 | +63.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,576 | €14,047 | +€5,472 | +63.8% |
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 28 September 2026 via checked.be.