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TECHNICAL SERVICES & IMPORT: 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.

What changed

TECHNICAL SERVICES & IMPORT

BE 0634.877.866
NACE 43.222, Installation of electric heating, air conditioning, cooling and ventilation
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€722
2024 · €229+€493
Equity
€86,981
2024 · €86,259+€722
Cash
€25,405
2024 · €30,878-€5,473
Balance sheet total
€105,258
2024 · €114,078-€8,820

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets -€26,652

    down €26,652 (-43.3%), from €61,590 to €34,938

  • Receivables within one year +€17,188

    up €17,188 (+103.0%), from €16,689 to €33,876

    of which Trade receivables: +€12,095

  • Cash -€5,473

    down €5,473 (-17.7%), from €30,878 to €25,405

    mainly Receivables within one year (-€17,188) and Investment in fixed assets (net) (-€5,930)

  • Deferred charges and accrued income +€3,285

    up €3,285 (+132.5%), from €2,479 to €5,764

  • Stocks and contracts +€2,833

    up €2,833 (+116.0%), from €2,443 to €5,276

Equity and liabilities
  • Other debts -€5,861

    down €5,861 (-80.8%), from €7,255 to €1,394

  • Debts after one year -€3,754

    down €3,754 (-70.0%), from €5,360 to €1,606

  • Tax, wage and social debts -€1,730

    down €1,730 (-27.2%), from €6,351 to €4,620

  • Trade debts +€1,665

    up €1,665 (+31.8%), from €5,238 to €6,903

Income statement
  • Gross operating margin -€8,450

    down €8,450 (-19.8%), from €42,725 to €34,275

  • Depreciation -€7,731

    down €7,731 (-19.2%), from €40,313 to €32,582

  • Other operating charges -€993

    down €993 (-63.3%), from €1,568 to €575

  • Financial charges -€582

    down €582 (-48.0%), from €1,213 to €631

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €229
Gross operating margin -€8,450
Depreciation +€7,731
Other operating charges +€993
Financial income -€335
Financial charges +€582
Taxes -€28
Result 2025 €722

Cash bridge derived

cash 2024 to 2025

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.

From operations +€4,072
Investment -€5,930
Financing -€3,615
Cash 2024 €30,878
Net result for the year +€722
Depreciation +€32,582
Stocks and contracts -€2,833
Receivables within one year -€17,188
Deferred charges and accrued income -€3,285
Trade debts +€1,665
Tax, wage and social debts -€1,730
Other debts -€5,861
Investment in fixed assets (net) -€5,930
Debts after one year -€3,754
Current portion of long-term debt +€139
Cash 2025 €25,405
Every line side by side 42 lines
Line Code 2024 2025 Change %
Total assets 20/58 €114,078 €105,258 -€8,820 -7.7%
Fixed assets 21/28 €61,590 €34,938 -€26,652 -43.3%
Tangible fixed assets 22/27 €61,590 €34,938 -€26,652 -43.3%
Plant, machinery and equipment 23 €12,540 €1,396 -€11,144 -88.9%
Furniture and vehicles 24 €29,896 €21,956 -€7,941 -26.6%
Leasing and similar rights 25 €19,154 €11,586 -€7,568 -39.5%
Current assets 29/58 €52,488 €70,321 +€17,832 +34.0%
Stocks and contracts in progress 3 €2,443 €5,276 +€2,833 +116.0%
Stocks 30/36 €2,443 €5,276 +€2,833 +116.0%
Amounts receivable within one year 40/41 €16,689 €33,876 +€17,188 +103.0%
Trade receivables 40 €16,689 €28,783 +€12,095 +72.5%
Other amounts receivable 41 - €5,093 +€5,093
Cash at bank and in hand 54/58 €30,878 €25,405 -€5,473 -17.7%
Deferred charges and accrued income 490/1 €2,479 €5,764 +€3,285 +132.5%
Total equity and liabilities 10/49 €114,078 €105,258 -€8,820 -7.7%
Equity 10/15 €86,259 €86,981 +€722 +0.8%
Contributions 10/11 €18,600 €18,600 = 0.0%
Reserves 13 €1,860 €1,860 = 0.0%
Distributable reserves 133 €1,860 €1,860 = 0.0%
Profit (loss) carried forward 14 €65,799 €66,521 +€722 +1.1%
Amounts payable 17/49 €27,819 €18,278 -€9,541 -34.3%
Amounts payable after more than one year 17 €5,360 €1,606 -€3,754 -70.0%
Financial debts 170/4 €5,360 €1,606 -€3,754 -70.0%
Amounts payable within one year 42/48 €22,459 €16,671 -€5,788 -25.8%
Current portion of amounts payable after more than one year 42 €3,615 €3,754 +€139 +3.8%
Trade debts 44 €5,238 €6,903 +€1,665 +31.8%
Suppliers 440/4 €5,238 €6,903 +€1,665 +31.8%
Taxes, remuneration and social security 45 €6,351 €4,620 -€1,730 -27.2%
Taxes 450/3 €6,351 €4,620 -€1,730 -27.2%
Other amounts payable 47/48 €7,255 €1,394 -€5,861 -80.8%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €40,313 €32,582 -€7,731 -19.2%
Other operating charges 640/8 €1,568 €575 -€993 -63.3%
Gross operating margin 9900 €42,725 €34,275 -€8,450 -19.8%
Operating profit (loss) 9901 €844 €1,118 +€274 +32.5%
Financial income 75/76B €1,094 €759 -€335 -30.6%
Recurring financial income 75 €1,094 €759 -€335 -30.6%
Financial charges 65/66B €1,213 €631 -€582 -48.0%
Recurring financial charges 65 €1,213 €631 -€582 -48.0%
Profit (loss) for the period before taxes 9903 €725 €1,246 +€521 +71.9%
Income taxes 67/77 €496 €524 +€28 +5.7%
Profit (loss) for the period 9904 €229 €722 +€493 +215.4%
Profit (loss) for the period to be appropriated 9905 €229 €722 +€493 +215.4%

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 30 September 2026 via checked.be.