TECHNICO-CONSULTANCE: 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.
TECHNICO-CONSULTANCE
Largest movements
- Cash +€34,867
up €34,867 (+158.6%), from €21,983 to €56,850
mainly Net result for the year (+€48,180) and Depreciation (+€2,848)
- Receivables within one year +€10,759
up €10,759 (+172.0%), from €6,255 to €17,014
of which Trade receivables: +€10,481
- Tangible fixed assets +€5,218
up €5,218 (+135.3%), from €3,858 to €9,077
of which Furniture and vehicles: +€3,088
- Reserves +€48,180
up €48,180 (+276.0%), from €17,454 to €65,634
- Trade debts +€1,960
up €1,960 (+98.0%), from €2,001 to €3,961
- Purchases and services +€44,757
up €44,757 (+157.5%), from €28,418 to €73,175
- Gross operating margin +€44,079
up €44,079 (+146.8%), from €30,028 to €74,107
- Taxes +€10,000
up €10,000 (+100.0%), from €10,000 to €20,000
- Staff costs +€2,759
new in 2025: €2,759
- Depreciation +€1,387
up €1,387 (+95.0%), from €1,460 to €2,848
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 | €32,182 | €83,030 | +€50,848 | +158.0% |
| Fixed assets | 21/28 | €3,858 | €9,077 | +€5,218 | +135.3% |
| Tangible fixed assets | 22/27 | €3,858 | €9,077 | +€5,218 | +135.3% |
| Plant, machinery and equipment | 23 | €208 | €2,338 | +€2,130 | +1024.4% |
| Furniture and vehicles | 24 | €3,650 | €6,739 | +€3,088 | +84.6% |
| Current assets | 29/58 | €28,324 | €73,954 | +€45,630 | +161.1% |
| Amounts receivable within one year | 40/41 | €6,255 | €17,014 | +€10,759 | +172.0% |
| Trade receivables | 40 | €4,959 | €15,440 | +€10,481 | +211.4% |
| Other amounts receivable | 41 | €1,296 | €1,574 | +€278 | +21.5% |
| Cash at bank and in hand | 54/58 | €21,983 | €56,850 | +€34,867 | +158.6% |
| Deferred charges and accrued income | 490/1 | €86 | €90 | +€4 | +4.2% |
| Total equity and liabilities | 10/49 | €32,182 | €83,030 | +€50,848 | +158.0% |
| Equity | 10/15 | €24,454 | €72,634 | +€48,180 | +197.0% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Capital | 10 | €7,000 | €7,000 | = | 0.0% |
| Issued capital | 100 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €17,454 | €65,634 | +€48,180 | +276.0% |
| Distributable reserves | 133 | €17,454 | €65,634 | +€48,180 | +276.0% |
| Amounts payable | 17/49 | €7,728 | €10,396 | +€2,668 | +34.5% |
| Amounts payable within one year | 42/48 | €7,728 | €10,396 | +€2,668 | +34.5% |
| Current portion of amounts payable after more than one year | 42 | €5,728 | €5,833 | +€106 | +1.8% |
| Trade debts | 44 | €2,001 | €3,961 | +€1,960 | +98.0% |
| Suppliers | 440/4 | €2,001 | €3,961 | +€1,960 | +98.0% |
| Other amounts payable | 47/48 | - | €602 | +€602 | |
| Goods, raw materials, services and sundry goods | 60/61 | €28,418 | €73,175 | +€44,757 | +157.5% |
| Remuneration, social security and pensions | 62 | - | €2,759 | +€2,759 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,460 | €2,848 | +€1,387 | +95.0% |
| Other operating charges | 640/8 | €1,046 | €85 | -€961 | -91.9% |
| Gross operating margin | 9900 | €30,028 | €74,107 | +€44,079 | +146.8% |
| Operating profit (loss) | 9901 | €27,521 | €68,416 | +€40,895 | +148.6% |
| Financial income | 75/76B | €3 | €161 | +€158 | +4882.0% |
| Recurring financial income | 75 | €3 | €161 | +€158 | +4882.0% |
| Financial charges | 65/66B | €70 | €396 | +€326 | +463.4% |
| Recurring financial charges | 65 | €70 | €396 | +€326 | +463.4% |
| Profit (loss) for the period before taxes | 9903 | €27,454 | €68,180 | +€40,726 | +148.3% |
| Income taxes | 67/77 | €10,000 | €20,000 | +€10,000 | +100.0% |
| Profit (loss) for the period | 9904 | €17,454 | €48,180 | +€30,726 | +176.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,454 | €48,180 | +€30,726 | +176.0% |
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 6 October 2026 via checked.be.