TECHNIQUE HISTORIQUE: 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.
TECHNIQUE HISTORIQUE
Largest movements
- Tangible fixed assets +€10,291
up €10,291 (+4.7%), from €217,728 to €228,019
of which Furniture and vehicles: +€6,579
- Receivables within one year -€9,894
down €9,894 (-61.8%), from €16,004 to €6,110
of which Trade receivables: -€8,305
- Cash +€5,250
up €5,250 (+92.6%), from €5,670 to €10,921
mainly Depreciation (+€26,746) and Trade debts (+€10,633)
- Debts after one year -€28,504
down €28,504 (-32.6%), from €87,320 to €58,816
- Trade debts +€10,633
up €10,633 (+35.9%), from €29,619 to €40,252
- Tax, wage and social debts +€10,394
up €10,394 (+28.5%), from €36,462 to €46,856
of which Remuneration and social security: +€8,361
- Other debts +€6,303
new in 2025: €6,303
- Reserves +€5,231
up €5,231 (+12.6%), from €41,665 to €46,897
- Staff costs +€17,066
up €17,066 (+29.2%), from €58,513 to €75,579
- Gross operating margin +€9,479
up €9,479 (+8.7%), from €108,580 to €118,059
- Depreciation +€7,173
up €7,173 (+36.6%), from €19,573 to €26,746
- Taxes -€3,569
down €3,569 (-66.6%), from €5,356 to €1,787
- Other operating charges -€1,184
down €1,184 (-60.7%), from €1,950 to €766
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 | €240,833 | €246,480 | +€5,647 | +2.3% |
| Fixed assets | 21/28 | €219,158 | €229,449 | +€10,291 | +4.7% |
| Tangible fixed assets | 22/27 | €217,728 | €228,019 | +€10,291 | +4.7% |
| Land and buildings | 22 | €214,150 | €218,877 | +€4,726 | +2.2% |
| Plant, machinery and equipment | 23 | €2,906 | €1,892 | -€1,014 | -34.9% |
| Furniture and vehicles | 24 | €671 | €7,250 | +€6,579 | +980% |
| Financial fixed assets | 28 | €1,430 | €1,430 | = | 0.0% |
| Current assets | 29/58 | €21,675 | €17,031 | -€4,644 | -21.4% |
| Amounts receivable within one year | 40/41 | €16,004 | €6,110 | -€9,894 | -61.8% |
| Trade receivables | 40 | €8,305 | - | -€8,305 | |
| Other amounts receivable | 41 | €7,699 | €6,110 | -€1,589 | -20.6% |
| Cash at bank and in hand | 54/58 | €5,670 | €10,921 | +€5,250 | +92.6% |
| Deferred charges and accrued income | 490/1 | €1 | - | -€1 | |
| Total equity and liabilities | 10/49 | €240,833 | €246,480 | +€5,647 | +2.3% |
| Equity | 10/15 | €60,265 | €65,497 | +€5,231 | +8.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €41,665 | €46,897 | +€5,231 | +12.6% |
| Distributable reserves | 133 | €41,665 | €46,897 | +€5,231 | +12.6% |
| Amounts payable | 17/49 | €180,568 | €180,983 | +€416 | +0.2% |
| Amounts payable after more than one year | 17 | €87,320 | €58,816 | -€28,504 | -32.6% |
| Financial debts | 170/4 | €87,320 | €58,816 | -€28,504 | -32.6% |
| Amounts payable within one year | 42/48 | €91,460 | €121,915 | +€30,455 | +33.3% |
| Current portion of amounts payable after more than one year | 42 | €23,734 | €28,504 | +€4,770 | +20.1% |
| Financial debts | 43 | €1,644 | - | -€1,644 | |
| Credit institutions | 430/8 | €1,644 | - | -€1,644 | |
| Trade debts | 44 | €29,619 | €40,252 | +€10,633 | +35.9% |
| Suppliers | 440/4 | €29,619 | €40,252 | +€10,633 | +35.9% |
| Taxes, remuneration and social security | 45 | €36,462 | €46,856 | +€10,394 | +28.5% |
| Taxes | 450/3 | €26,813 | €28,845 | +€2,033 | +7.6% |
| Remuneration and social security | 454/9 | €9,650 | €18,011 | +€8,361 | +86.6% |
| Other amounts payable | 47/48 | - | €6,303 | +€6,303 | |
| Accrued charges and deferred income | 492/3 | €1,788 | €252 | -€1,536 | -85.9% |
| Non-recurring operating income | 76A | - | €5,667 | +€5,667 | |
| Remuneration, social security and pensions | 62 | €58,513 | €75,579 | +€17,066 | +29.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,573 | €26,746 | +€7,173 | +36.6% |
| Other operating charges | 640/8 | €1,950 | €766 | -€1,184 | -60.7% |
| Non-recurring operating charges | 66A | €52 | €1,151 | +€1,099 | +2,095% |
| Gross operating margin | 9900 | €108,580 | €118,059 | +€9,479 | +8.7% |
| Operating profit (loss) | 9901 | €28,491 | €13,816 | -€14,675 | -51.5% |
| Financial income | 75/76B | - | €525 | +€525 | |
| Recurring financial income | 75 | - | €525 | +€525 | |
| Financial charges | 65/66B | €7,603 | €7,322 | -€281 | -3.7% |
| Recurring financial charges | 65 | €7,603 | €7,322 | -€281 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €20,887 | €7,018 | -€13,869 | -66.4% |
| Income taxes | 67/77 | €5,356 | €1,787 | -€3,569 | -66.6% |
| Profit (loss) for the period | 9904 | €15,532 | €5,231 | -€10,300 | -66.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,532 | €5,231 | -€10,300 | -66.3% |
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 18 October 2026 via checked.be.