Technique-auto: 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.
Technique-auto
Largest movements
- Stocks and contracts -€57,541
down €57,541 (-48.0%), from €120,000 to €62,459
- Cash +€43,675
up €43,675 (+56.8%), from €76,920 to €120,596
mainly Stocks and contracts (+€57,541) and Net result for the year (+€21,446)
- Receivables within one year +€6,596
up €6,596 (+100.5%), from €6,561 to €13,157
of which Trade receivables: +€6,268
- Trade debts -€13,922
down €13,922 (-96.9%), from €14,368 to €445
- Other debts +€13,801
up €13,801 (+180.7%), from €7,638 to €21,439
- Current portion of long-term debt -€5,364
down €5,364 (-74.8%), from €7,174 to €1,809
- Reserves +€3,000
up €3,000 (+2.1%), from €144,710 to €147,710
of which Distributable reserves: +€3,000
- Gross operating margin -€17,487
down €17,487 (-24.9%), from €70,213 to €52,726
- Write-downs -€7,036
down €7,036 (-100.0%), from €7,036 to €0
- Taxes -€929
down €929 (-7.0%), from €13,190 to €12,261
- Depreciation -€827
down €827 (-5.9%), from €14,068 to €13,241
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 | €273,980 | €269,240 | -€4,741 | -1.7% |
| Fixed assets | 21/28 | €70,499 | €73,028 | +€2,529 | +3.6% |
| Tangible fixed assets | 22/27 | €70,074 | €72,603 | +€2,529 | +3.6% |
| Land and buildings | 22 | €28,951 | €27,270 | -€1,681 | -5.8% |
| Plant, machinery and equipment | 23 | €28,229 | €38,203 | +€9,974 | +35.3% |
| Furniture and vehicles | 24 | €12,894 | €7,130 | -€5,764 | -44.7% |
| Financial fixed assets | 28 | €425 | €425 | = | 0.0% |
| Current assets | 29/58 | €203,481 | €196,212 | -€7,270 | -3.6% |
| Stocks and contracts in progress | 3 | €120,000 | €62,459 | -€57,541 | -48.0% |
| Stocks | 30/36 | €120,000 | €62,459 | -€57,541 | -48.0% |
| Amounts receivable within one year | 40/41 | €6,561 | €13,157 | +€6,596 | +100.5% |
| Trade receivables | 40 | €3,035 | €9,302 | +€6,268 | +206.5% |
| Other amounts receivable | 41 | €3,526 | €3,855 | +€328 | +9.3% |
| Cash at bank and in hand | 54/58 | €76,920 | €120,596 | +€43,675 | +56.8% |
| Total equity and liabilities | 10/49 | €273,980 | €269,240 | -€4,741 | -1.7% |
| Equity | 10/15 | €236,444 | €239,890 | +€3,446 | +1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €55,473 | €55,473 | = | 0.0% |
| Reserves | 13 | €144,710 | €147,710 | +€3,000 | +2.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €50,580 | €50,580 | = | 0.0% |
| Distributable reserves | 133 | €92,271 | €95,271 | +€3,000 | +3.3% |
| Profit (loss) carried forward | 14 | €17,661 | €18,107 | +€446 | +2.5% |
| Amounts payable | 17/49 | €37,536 | €29,350 | -€8,186 | -21.8% |
| Amounts payable after more than one year | 17 | €1,809 | €0 | -€1,809 | -100.0% |
| Financial debts | 170/4 | €1,809 | €0 | -€1,809 | -100.0% |
| Amounts payable within one year | 42/48 | €35,727 | €29,350 | -€6,377 | -17.8% |
| Current portion of amounts payable after more than one year | 42 | €7,174 | €1,809 | -€5,364 | -74.8% |
| Trade debts | 44 | €14,368 | €445 | -€13,922 | -96.9% |
| Suppliers | 440/4 | €14,368 | €445 | -€13,922 | -96.9% |
| Taxes, remuneration and social security | 45 | €6,548 | €5,656 | -€891 | -13.6% |
| Taxes | 450/3 | €5,548 | €4,656 | -€891 | -16.1% |
| Remuneration and social security | 454/9 | €1,000 | €1,000 | = | 0.0% |
| Other amounts payable | 47/48 | €7,638 | €21,439 | +€13,801 | +180.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,068 | €13,241 | -€827 | -5.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,036 | €0 | -€7,036 | -100.0% |
| Other operating charges | 640/8 | €4,041 | €4,111 | +€70 | +1.7% |
| Gross operating margin | 9900 | €70,213 | €52,726 | -€17,487 | -24.9% |
| Operating profit (loss) | 9901 | €45,069 | €35,375 | -€9,694 | -21.5% |
| Financial income | 75/76B | €207 | €30 | -€176 | -85.3% |
| Recurring financial income | 75 | €207 | €30 | -€176 | -85.3% |
| Financial charges | 65/66B | €1,841 | €1,699 | -€142 | -7.7% |
| Recurring financial charges | 65 | €1,841 | €1,699 | -€142 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €43,435 | €33,707 | -€9,728 | -22.4% |
| Income taxes | 67/77 | €13,190 | €12,261 | -€929 | -7.0% |
| Profit (loss) for the period | 9904 | €30,245 | €21,446 | -€8,799 | -29.1% |
| Transfer to tax-exempt reserves | 689 | €42,100 | €0 | -€42,100 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,855 | €21,446 | +€33,301 |
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 29 September 2026 via checked.be.