TECHNICON: 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.
TECHNICON
Largest movements
- Tangible fixed assets +€2.1m
up €2.1m (+35.1%), from €5.9m to €7.9m
of which Land and buildings: +€2.1m
- Receivables within one year -€1.0m
down €1.0m (-97.1%), from €1.1m to €30,732
of which Other amounts receivable: -€1.0m
- Cash +€917,445
up €917,445 (+798.0%), from €114,968 to €1.0m
mainly Other debts (+€1.5m) and Receivables within one year (+€1.0m)
- Other debts +€1.5m
up €1.5m (+23.6%), from €6.4m to €7.9m
- Profit (loss) carried forward +€318,582
up €318,582, from -€318,582 to €0
- Trade debts +€96,399
up €96,399 (+399.4%), from €24,136 to €120,535
- Financial income +€675,000
up €675,000 (+6750000000.0%), from €0 to €675,000
- Depreciation +€105,510
up €105,510 (+62.4%), from €169,119 to €274,629
- Other operating charges +€3,119
up €3,119 (+170.5%), from €1,829 to €4,948
- Taxes +€2,256
new in 2025: €2,256
- Gross operating margin +€1,971
up €1,971 (+3.9%), from -€50,085 to -€48,113
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 | €7,250,787 | €9,180,681 | +€1.9m | +26.6% |
| Fixed assets | 21/28 | €6,076,371 | €8,114,707 | +€2.0m | +33.5% |
| Tangible fixed assets | 22/27 | €5,855,105 | €7,908,440 | +€2.1m | +35.1% |
| Land and buildings | 22 | €5,810,684 | €7,872,688 | +€2.1m | +35.5% |
| Plant, machinery and equipment | 23 | €5,500 | €6,183 | +€683 | +12.4% |
| Furniture and vehicles | 24 | €38,920 | €29,569 | -€9,351 | -24.0% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €221,267 | €206,267 | -€15,000 | -6.8% |
| Current assets | 29/58 | €1,174,416 | €1,065,975 | -€108,441 | -9.2% |
| Amounts receivable within one year | 40/41 | €1,057,709 | €30,732 | -€1.0m | -97.1% |
| Trade receivables | 40 | €8,660 | €30,639 | +€21,980 | +253.8% |
| Other amounts receivable | 41 | €1,049,050 | €93 | -€1.0m | -100.0% |
| Cash at bank and in hand | 54/58 | €114,968 | €1,032,413 | +€917,445 | +798.0% |
| Deferred charges and accrued income | 490/1 | €1,739 | €2,830 | +€1,091 | +62.7% |
| Total equity and liabilities | 10/49 | €7,250,787 | €9,180,681 | +€1.9m | +26.6% |
| Equity | 10/15 | €442,701 | €782,149 | +€339,448 | +76.7% |
| Contributions | 10/11 | €224,659 | €224,659 | = | 0.0% |
| Revaluation surpluses | 12 | €48,488 | €48,488 | = | 0.0% |
| Reserves | 13 | €488,136 | €509,002 | +€20,866 | +4.3% |
| Non-distributable reserves | 130/1 | €4,986 | €4,986 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,986 | €4,986 | = | 0.0% |
| Distributable reserves | 133 | €483,151 | €504,016 | +€20,866 | +4.3% |
| Profit (loss) carried forward | 14 | -€318,582 | €0 | +€318,582 | |
| Amounts payable | 17/49 | €6,808,086 | €8,398,532 | +€1.6m | +23.4% |
| Amounts payable after more than one year | 17 | €372,222 | €338,889 | -€33,333 | -9.0% |
| Financial debts | 170/4 | €372,222 | €338,889 | -€33,333 | -9.0% |
| Amounts payable within one year | 42/48 | €6,421,594 | €8,031,563 | +€1.6m | +25.1% |
| Current portion of amounts payable after more than one year | 42 | €33,333 | €33,333 | = | 0.0% |
| Trade debts | 44 | €24,136 | €120,535 | +€96,399 | +399.4% |
| Suppliers | 440/4 | €24,136 | €120,535 | +€96,399 | +399.4% |
| Taxes, remuneration and social security | 45 | - | €9,995 | +€9,995 | |
| Taxes | 450/3 | - | €9,995 | +€9,995 | |
| Other amounts payable | 47/48 | €6,364,124 | €7,867,700 | +€1.5m | +23.6% |
| Accrued charges and deferred income | 492/3 | €14,270 | €28,080 | +€13,810 | +96.8% |
| Non-recurring operating income | 76A | €26,469 | €0 | -€26,469 | -100.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €169,119 | €274,629 | +€105,510 | +62.4% |
| Other operating charges | 640/8 | €1,829 | €4,948 | +€3,119 | +170.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€50,085 | -€48,113 | +€1,971 | +3.9% |
| Operating profit (loss) | 9901 | -€221,033 | -€327,690 | -€106,657 | -48.3% |
| Financial income | 75/76B | €0 | €675,000 | +€675,000 | +6750000000.0% |
| Recurring financial income | 75 | €0 | €675,000 | +€675,000 | +6750000000.0% |
| Financial charges | 65/66B | €6,173 | €5,607 | -€567 | -9.2% |
| Recurring financial charges | 65 | €6,173 | €5,607 | -€567 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | -€227,206 | €341,703 | +€568,909 | |
| Income taxes | 67/77 | - | €2,256 | +€2,256 | |
| Profit (loss) for the period | 9904 | -€227,206 | €339,448 | +€566,654 | |
| Profit (loss) for the period to be appropriated | 9905 | -€227,206 | €339,448 | +€566,654 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.