TECHNIQUA: 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.
TECHNIQUA
Largest movements
- Cash -€20,390
down €20,390 (-88.3%), from €23,096 to €2,706
mainly Trade debts (-€18,332) and Other debts (-€7,333)
- Deferred charges and accrued income -€10,085
down €10,085 (-77.1%), from €13,086 to €3,002
- Receivables within one year +€2,489
up €2,489 (+6.5%), from €38,559 to €41,048
of which Trade receivables: +€2,332
- Tangible fixed assets -€1,156
down €1,156 (-70.5%), from €1,639 to €483
- Trade debts -€18,332
down €18,332 (-90.7%), from €20,213 to €1,881
- Other debts -€7,333
down €7,333 (-67.4%), from €10,885 to €3,552
- Profit (loss) carried forward -€4,173
down €4,173 (-13.5%), from €30,994 to €26,820
- Gross operating margin +€1,987
up €1,987 (+210%), from €946 to €2,933
- Other operating charges +€1,460
up €1,460 (+58.4%), from €2,501 to €3,961
- Financial charges -€845
down €845 (-43.7%), from €1,935 to €1,090
- Depreciation -€801
down €801 (-40.9%), from €1,957 to €1,156
- Taxes +€596
up €596 (+195%), from €305 to €900
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 | €77,356 | €48,214 | -€29,142 | -37.7% |
| Fixed assets | 21/28 | €2,614 | €1,458 | -€1,156 | -44.2% |
| Tangible fixed assets | 22/27 | €1,639 | €483 | -€1,156 | -70.5% |
| Furniture and vehicles | 24 | €1,639 | €483 | -€1,156 | -70.5% |
| Financial fixed assets | 28 | €975 | €975 | = | 0.0% |
| Current assets | 29/58 | €74,742 | €46,756 | -€27,986 | -37.4% |
| Amounts receivable within one year | 40/41 | €38,559 | €41,048 | +€2,489 | +6.5% |
| Trade receivables | 40 | €35,750 | €38,082 | +€2,332 | +6.5% |
| Other amounts receivable | 41 | €2,810 | €2,967 | +€157 | +5.6% |
| Cash at bank and in hand | 54/58 | €23,096 | €2,706 | -€20,390 | -88.3% |
| Deferred charges and accrued income | 490/1 | €13,086 | €3,002 | -€10,085 | -77.1% |
| Total equity and liabilities | 10/49 | €77,356 | €48,214 | -€29,142 | -37.7% |
| Equity | 10/15 | €41,054 | €36,880 | -€4,173 | -10.2% |
| Contributions | 10/11 | €8,200 | €8,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,994 | €26,820 | -€4,173 | -13.5% |
| Amounts payable | 17/49 | €36,303 | €11,334 | -€24,969 | -68.8% |
| Amounts payable within one year | 42/48 | €36,303 | €11,334 | -€24,969 | -68.8% |
| Trade debts | 44 | €20,213 | €1,881 | -€18,332 | -90.7% |
| Suppliers | 440/4 | €20,213 | €1,881 | -€18,332 | -90.7% |
| Taxes, remuneration and social security | 45 | €5,204 | €5,900 | +€696 | +13.4% |
| Taxes | 450/3 | €5,204 | €5,900 | +€696 | +13.4% |
| Other amounts payable | 47/48 | €10,885 | €3,552 | -€7,333 | -67.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,957 | €1,156 | -€801 | -40.9% |
| Other operating charges | 640/8 | €2,501 | €3,961 | +€1,460 | +58.4% |
| Non-recurring operating charges | 66A | €2,000 | - | -€2,000 | |
| Gross operating margin | 9900 | €946 | €2,933 | +€1,987 | +210% |
| Operating profit (loss) | 9901 | -€5,512 | -€2,183 | +€3,329 | +60.4% |
| Financial income | 75/76B | €33 | €1 | -€33 | -98.5% |
| Recurring financial income | 75 | €33 | €1 | -€33 | -98.5% |
| Financial charges | 65/66B | €1,935 | €1,090 | -€845 | -43.7% |
| Recurring financial charges | 65 | €1,935 | €1,090 | -€845 | -43.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,414 | -€3,273 | +€4,141 | +55.9% |
| Income taxes | 67/77 | €305 | €900 | +€596 | +195% |
| Profit (loss) for the period | 9904 | -€7,719 | -€4,173 | +€3,545 | +45.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,719 | -€4,173 | +€3,545 | +45.9% |
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 13 October 2026 via checked.be.