TECHNICAL CONSULTING ENGINEERING SERVICES: 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 CONSULTING ENGINEERING SERVICES
Largest movements
- Receivables within one year -€97,047
down €97,047 (-20.4%), from €475,334 to €378,287
of which Trade receivables: -€132,121
- Cash -€44,737
down €44,737 (-6.9%), from €644,437 to €599,700
mainly Other debts (-€66,892) and Trade debts (-€54,254)
- Other debts -€66,892
no longer reported in 2025 (was €66,892)
- Trade debts -€54,254
down €54,254 (-13.7%), from €396,950 to €342,695
- Tax, wage and social debts -€42,024
down €42,024 (-25.0%), from €168,222 to €126,198
- Reserves +€12,084
up €12,084 (+2.6%), from €472,834 to €484,918
- Turnover -€1.9m
no longer reported in 2025 (was €1.9m)
- Purchases and services -€1.4m
no longer reported in 2025 (was €1.4m)
- Gross operating margin -€431,752
down €431,752 (-90.1%), from €478,996 to €47,244
- Taxes -€119,909
down €119,909 (-83.0%), from €144,494 to €24,584
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 | €1,122,375 | €979,489 | -€142,887 | -12.7% |
| Fixed assets | 21/28 | €1,874 | €406 | -€1,469 | -78.4% |
| Tangible fixed assets | 22/27 | €1,874 | €406 | -€1,469 | -78.4% |
| Furniture and vehicles | 24 | €1,746 | €406 | -€1,340 | -76.8% |
| Other tangible fixed assets | 26 | €129 | - | -€129 | |
| Current assets | 29/58 | €1,120,501 | €979,083 | -€141,418 | -12.6% |
| Amounts receivable within one year | 40/41 | €475,334 | €378,287 | -€97,047 | -20.4% |
| Trade receivables | 40 | €475,334 | €343,214 | -€132,121 | -27.8% |
| Other amounts receivable | 41 | - | €35,074 | +€35,074 | |
| Cash at bank and in hand | 54/58 | €644,437 | €599,700 | -€44,737 | -6.9% |
| Deferred charges and accrued income | 490/1 | €730 | €1,096 | +€366 | +50.2% |
| Total equity and liabilities | 10/49 | €1,122,375 | €979,489 | -€142,887 | -12.7% |
| Equity | 10/15 | €485,234 | €505,318 | +€20,084 | +4.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €472,834 | €484,918 | +€12,084 | +2.6% |
| Non-distributable reserves | 130/1 | €472,834 | €484,918 | +€12,084 | +2.6% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €470,974 | €483,058 | +€12,084 | +2.6% |
| Profit (loss) carried forward | 14 | - | €8,000 | +€8,000 | |
| Amounts payable | 17/49 | €637,141 | €474,170 | -€162,971 | -25.6% |
| Amounts payable within one year | 42/48 | €637,141 | €473,970 | -€163,171 | -25.6% |
| Current portion of amounts payable after more than one year | 42 | €5,078 | €5,077 | -€1 | 0.0% |
| Trade debts | 44 | €396,950 | €342,695 | -€54,254 | -13.7% |
| Suppliers | 440/4 | €396,950 | €342,695 | -€54,254 | -13.7% |
| Taxes, remuneration and social security | 45 | €168,222 | €126,198 | -€42,024 | -25.0% |
| Taxes | 450/3 | €168,222 | €126,198 | -€42,024 | -25.0% |
| Other amounts payable | 47/48 | €66,892 | - | -€66,892 | |
| Accrued charges and deferred income | 492/3 | - | €200 | +€200 | |
| Turnover | 70 | €1,902,970 | - | -€1.9m | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,425,958 | - | -€1.4m | |
| Remuneration, social security and pensions | 62 | €46 | - | -€46 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,149 | €1,622 | -€527 | -24.5% |
| Other operating charges | 640/8 | €2,310 | €80 | -€2,230 | -96.5% |
| Non-recurring operating charges | 66A | - | €129 | +€129 | |
| Gross operating margin | 9900 | €478,996 | €47,244 | -€431,752 | -90.1% |
| Operating profit (loss) | 9901 | €474,491 | €45,413 | -€429,078 | -90.4% |
| Financial income | 75/76B | - | €1,096 | +€1,096 | |
| Recurring financial income | 75 | - | €1,096 | +€1,096 | |
| Financial charges | 65/66B | €942 | €1,111 | +€169 | +17.9% |
| Recurring financial charges | 65 | €942 | €1,111 | +€169 | +17.9% |
| Profit (loss) for the period before taxes | 9903 | €473,549 | €45,398 | -€428,151 | -90.4% |
| Income taxes | 67/77 | €144,494 | €24,584 | -€119,909 | -83.0% |
| Profit (loss) for the period | 9904 | €329,055 | €20,814 | -€308,241 | -93.7% |
| Profit (loss) for the period to be appropriated | 9905 | €329,055 | €20,814 | -€308,241 | -93.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.