TECHNICAL DESIGN AND ENGINEERING: 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.
TECHNICAL DESIGN AND ENGINEERING
Largest movements
- Receivables within one year +€28,993
up €28,993 (+47.2%), from €61,480 to €90,473
of which Other amounts receivable: +€53,148
- Tangible fixed assets -€18,783
down €18,783 (-5.8%), from €326,408 to €307,625
of which Other tangible fixed assets: -€15,642
- Short-term financial debts +€50,000
new in 2025: €50,000
- Profit (loss) carried forward -€38,981
down €38,981 (-39.7%), from -€98,135 to -€137,117
- Other debts +€16,292
up €16,292 (+28.9%), from €56,332 to €72,625
- Debts after one year -€15,000
down €15,000 (-16.9%), from €88,750 to €73,750
- Gross operating margin -€25,248
down €25,248, from €19,134 to -€6,113
- Other operating charges +€4,954
up €4,954 (+196%), from €2,530 to €7,484
- Financial charges -€1,184
down €1,184 (-18.0%), from €6,575 to €5,391
- Depreciation +€492
up €492 (+2.6%), from €18,903 to €19,395
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 | €392,293 | €404,052 | +€11,760 | +3.0% |
| Fixed assets | 21/28 | €326,408 | €307,625 | -€18,783 | -5.8% |
| Tangible fixed assets | 22/27 | €326,408 | €307,625 | -€18,783 | -5.8% |
| Land and buildings | 22 | €228,782 | €226,090 | -€2,693 | -1.2% |
| Plant, machinery and equipment | 23 | €1,094 | €980 | -€114 | -10.4% |
| Furniture and vehicles | 24 | €2,680 | €2,345 | -€335 | -12.5% |
| Other tangible fixed assets | 26 | €93,852 | €78,210 | -€15,642 | -16.7% |
| Current assets | 29/58 | €65,884 | €96,428 | +€30,543 | +46.4% |
| Amounts receivable within one year | 40/41 | €61,480 | €90,473 | +€28,993 | +47.2% |
| Trade receivables | 40 | €24,155 | - | -€24,155 | |
| Other amounts receivable | 41 | €37,325 | €90,473 | +€53,148 | +142% |
| Cash at bank and in hand | 54/58 | €1,224 | €2,674 | +€1,449 | +118% |
| Deferred charges and accrued income | 490/1 | €3,180 | €3,281 | +€101 | +3.2% |
| Total equity and liabilities | 10/49 | €392,293 | €404,052 | +€11,760 | +3.0% |
| Equity | 10/15 | €228,022 | €189,040 | -€38,981 | -17.1% |
| Contributions | 10/11 | €18,580 | €18,580 | = | 0.0% |
| Reserves | 13 | €307,577 | €307,577 | = | 0.0% |
| Distributable reserves | 133 | €307,577 | €307,577 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€98,135 | -€137,117 | -€38,981 | -39.7% |
| Amounts payable | 17/49 | €164,271 | €215,012 | +€50,741 | +30.9% |
| Amounts payable after more than one year | 17 | €88,750 | €73,750 | -€15,000 | -16.9% |
| Financial debts | 170/4 | €88,750 | €73,750 | -€15,000 | -16.9% |
| Amounts payable within one year | 42/48 | €75,521 | €141,262 | +€65,741 | +87.1% |
| Current portion of amounts payable after more than one year | 42 | €15,000 | €15,000 | = | 0.0% |
| Financial debts | 43 | - | €50,000 | +€50,000 | |
| Credit institutions | 430/8 | - | €50,000 | +€50,000 | |
| Trade debts | 44 | €1,061 | €1,976 | +€915 | +86.3% |
| Suppliers | 440/4 | €1,061 | €1,976 | +€915 | +86.3% |
| Taxes, remuneration and social security | 45 | €3,128 | €1,662 | -€1,466 | -46.9% |
| Taxes | 450/3 | €3,128 | €1,662 | -€1,466 | -46.9% |
| Other amounts payable | 47/48 | €56,332 | €72,625 | +€16,292 | +28.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,903 | €19,395 | +€492 | +2.6% |
| Other operating charges | 640/8 | €2,530 | €7,484 | +€4,954 | +196% |
| Gross operating margin | 9900 | €19,134 | -€6,113 | -€25,248 | |
| Operating profit (loss) | 9901 | -€2,299 | -€32,993 | -€30,693 | -1,335% |
| Financial income | 75/76B | €52 | €29 | -€23 | -43.8% |
| Recurring financial income | 75 | €52 | €29 | -€23 | -43.8% |
| Financial charges | 65/66B | €6,575 | €5,391 | -€1,184 | -18.0% |
| Recurring financial charges | 65 | €6,575 | €5,391 | -€1,184 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,822 | -€38,355 | -€29,533 | -335% |
| Income taxes | 67/77 | €614 | €627 | +€13 | +2.1% |
| Profit (loss) for the period | 9904 | -€9,436 | -€38,981 | -€29,545 | -313% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,436 | -€38,981 | -€29,545 | -313% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.