TECHNICO-DENT: 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-DENT
Largest movements
- Cash +€27,033
up €27,033 (+18.2%), from €148,494 to €175,527
mainly Net result for the year (+€17,905) and Other debts (+€4,689)
- Reserves +€17,905
up €17,905 (+17.5%), from €102,398 to €120,304
of which Distributable reserves: +€17,905
- Other debts +€4,689
up €4,689 (+12.4%), from €37,727 to €42,416
- Tax, wage and social debts +€1,901
up €1,901 (+2513.3%), from €76 to €1,976
- Gross operating margin +€469
up €469 (+1.5%), from €31,968 to €32,437
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 | €156,661 | €182,966 | +€26,305 | +16.8% |
| Fixed assets | 21/28 | €3,227 | €1,782 | -€1,446 | -44.8% |
| Tangible fixed assets | 22/27 | €3,227 | €1,782 | -€1,446 | -44.8% |
| Plant, machinery and equipment | 23 | €3,227 | €1,782 | -€1,446 | -44.8% |
| Current assets | 29/58 | €153,433 | €181,185 | +€27,751 | +18.1% |
| Stocks and contracts in progress | 3 | €570 | €340 | -€230 | -40.4% |
| Stocks | 30/36 | €570 | €340 | -€230 | -40.4% |
| Amounts receivable within one year | 40/41 | €4,369 | €5,184 | +€815 | +18.6% |
| Trade receivables | 40 | €3,284 | €5,184 | +€1,900 | +57.8% |
| Other amounts receivable | 41 | €1,085 | - | -€1,085 | |
| Cash at bank and in hand | 54/58 | €148,494 | €175,527 | +€27,033 | +18.2% |
| Deferred charges and accrued income | 490/1 | - | €134 | +€134 | |
| Total equity and liabilities | 10/49 | €156,661 | €182,966 | +€26,305 | +16.8% |
| Equity | 10/15 | €114,798 | €132,704 | +€17,905 | +15.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €102,398 | €120,304 | +€17,905 | +17.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €100,538 | €118,444 | +€17,905 | +17.8% |
| Amounts payable | 17/49 | €41,862 | €50,262 | +€8,400 | +20.1% |
| Amounts payable within one year | 42/48 | €39,187 | €47,331 | +€8,144 | +20.8% |
| Trade debts | 44 | €1,384 | €2,939 | +€1,555 | +112.3% |
| Suppliers | 440/4 | €1,384 | €2,939 | +€1,555 | +112.3% |
| Taxes, remuneration and social security | 45 | €76 | €1,976 | +€1,901 | +2513.3% |
| Taxes | 450/3 | €76 | €1,976 | +€1,901 | +2513.3% |
| Other amounts payable | 47/48 | €37,727 | €42,416 | +€4,689 | +12.4% |
| Accrued charges and deferred income | 492/3 | €2,675 | €2,931 | +€256 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,195 | €1,446 | +€251 | +21.0% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | €31,968 | €32,437 | +€469 | +1.5% |
| Operating profit (loss) | 9901 | €30,324 | €30,529 | +€206 | +0.7% |
| Financial income | 75/76B | €86 | €11 | -€75 | -87.2% |
| Recurring financial income | 75 | €86 | €11 | -€75 | -87.2% |
| Financial charges | 65/66B | €3,877 | €3,840 | -€37 | -1.0% |
| Recurring financial charges | 65 | €3,877 | €3,840 | -€37 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €26,533 | €26,701 | +€168 | +0.6% |
| Income taxes | 67/77 | €8,917 | €8,796 | -€122 | -1.4% |
| Profit (loss) for the period | 9904 | €17,615 | €17,905 | +€290 | +1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,615 | €17,905 | +€290 | +1.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.