Technics & Consultancy: 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.
Technics & Consultancy
Largest movements
- Cash +€61,947
up €61,947, from €0 to €61,947
mainly Net result for the year (+€75,157) and Tax, wage and social debts (+€24,856)
- Receivables within one year -€9,173
down €9,173 (-34.0%), from €27,002 to €17,829
of which Trade receivables: -€8,845
- Tangible fixed assets -€7,072
down €7,072 (-20.6%), from €34,289 to €27,216
- Profit (loss) carried forward +€75,157
up €75,157, from -€48,868 to €26,289
- Trade debts -€55,215
down €55,215 (-86.4%), from €63,908 to €8,694
- Tax, wage and social debts +€24,856
up €24,856 (+55.6%), from €44,678 to €69,534
of which Remuneration and social security: +€18,662
- Other debts +€1,158
up €1,158, from €0 to €1,158
- Gross operating margin +€103,879
up €103,879 (+36.0%), from €288,726 to €392,605
- Taxes +€12,184
up €12,184 (+18,785%), from €65 to €12,249
- Staff costs -€4,117
down €4,117 (-1.4%), from €293,618 to €289,501
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 | €61,652 | €106,993 | +€45,340 | +73.5% |
| Fixed assets | 21/28 | €34,289 | €27,216 | -€7,072 | -20.6% |
| Tangible fixed assets | 22/27 | €34,289 | €27,216 | -€7,072 | -20.6% |
| Land and buildings | 22 | €9,447 | €8,489 | -€958 | -10.1% |
| Plant, machinery and equipment | 23 | €11,871 | €8,877 | -€2,994 | -25.2% |
| Furniture and vehicles | 24 | €12,971 | €9,851 | -€3,120 | -24.1% |
| Current assets | 29/58 | €27,364 | €79,776 | +€52,412 | +192% |
| Amounts receivable within one year | 40/41 | €27,002 | €17,829 | -€9,173 | -34.0% |
| Trade receivables | 40 | €26,616 | €17,771 | -€8,845 | -33.2% |
| Other amounts receivable | 41 | €386 | €58 | -€328 | -84.9% |
| Cash at bank and in hand | 54/58 | €0 | €61,947 | +€61,947 | |
| Deferred charges and accrued income | 490/1 | €362 | €0 | -€362 | -100% |
| Total equity and liabilities | 10/49 | €61,652 | €106,993 | +€45,340 | +73.5% |
| Equity | 10/15 | -€47,868 | €27,289 | +€75,157 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,868 | €26,289 | +€75,157 | |
| Amounts payable | 17/49 | €109,520 | €79,704 | -€29,817 | -27.2% |
| Amounts payable within one year | 42/48 | €109,520 | €79,704 | -€29,817 | -27.2% |
| Financial debts | 43 | €934 | €317 | -€617 | -66.0% |
| Credit institutions | 430/8 | - | €317 | +€317 | |
| Other loans | 439 | €934 | €0 | -€934 | -100% |
| Trade debts | 44 | €63,908 | €8,694 | -€55,215 | -86.4% |
| Suppliers | 440/4 | €63,908 | €8,694 | -€55,215 | -86.4% |
| Taxes, remuneration and social security | 45 | €44,678 | €69,534 | +€24,856 | +55.6% |
| Taxes | 450/3 | €14,115 | €20,310 | +€6,194 | +43.9% |
| Remuneration and social security | 454/9 | €30,562 | €49,224 | +€18,662 | +61.1% |
| Other amounts payable | 47/48 | €0 | €1,158 | +€1,158 | |
| Remuneration, social security and pensions | 62 | €293,618 | €289,501 | -€4,117 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,658 | €7,072 | +€2,415 | +51.8% |
| Other operating charges | 640/8 | €659 | €1,585 | +€926 | +141% |
| Gross operating margin | 9900 | €288,726 | €392,605 | +€103,879 | +36.0% |
| Operating profit (loss) | 9901 | -€10,208 | €94,446 | +€104,655 | |
| Financial income | 75/76B | €0 | €8 | +€8 | +83,900% |
| Recurring financial income | 75 | €0 | €8 | +€8 | +83,900% |
| Financial charges | 65/66B | €10,619 | €7,049 | -€3,570 | -33.6% |
| Recurring financial charges | 65 | €10,619 | €6,902 | -€3,717 | -35.0% |
| Non-recurring financial charges | 66B | - | €147 | +€147 | |
| Profit (loss) for the period before taxes | 9903 | -€20,827 | €87,406 | +€108,233 | |
| Income taxes | 67/77 | €65 | €12,249 | +€12,184 | +18,785% |
| Profit (loss) for the period | 9904 | -€20,892 | €75,157 | +€96,049 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,892 | €75,157 | +€96,049 |
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 27 October 2026 via checked.be.