TECHNIQUES GENERALES ET INFRASTRUCTURES: 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.
TECHNIQUES GENERALES ET INFRASTRUCTURES
Largest movements
- Cash +€57,334
up €57,334 (+650%), from €8,821 to €66,155
mainly Net result for the year (+€94,637) and Other debts (+€75,000)
- Tangible fixed assets -€31,856
down €31,856 (-25.0%), from €127,612 to €95,756
of which Land and buildings: -€28,871
- Short-term financial debts -€100,035
down €100,035 (-96.8%), from €103,320 to €3,285
- Other debts +€75,000
up €75,000 (+93.8%), from €80,000 to €155,000
- Tax, wage and social debts +€23,148
up €23,148 (+20.6%), from €112,524 to €135,671
of which Remuneration and social security: +€34,869
- Profit (loss) carried forward +€19,637
up €19,637 (+4.8%), from €408,267 to €427,904
- Trade debts +€16,909
up €16,909 (+120%), from €14,149 to €31,058
- Gross operating margin +€100,417
up €100,417 (+23.5%), from €428,213 to €528,630
- Staff costs +€87,579
up €87,579 (+27.3%), from €320,275 to €407,854
- Depreciation +€6,289
up €6,289 (+40.6%), from €15,502 to €21,791
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 | €819,178 | €847,595 | +€28,417 | +3.5% |
| Fixed assets | 21/28 | €575,642 | €543,786 | -€31,856 | -5.5% |
| Tangible fixed assets | 22/27 | €127,612 | €95,756 | -€31,856 | -25.0% |
| Land and buildings | 22 | €51,779 | €22,909 | -€28,871 | -55.8% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €46,382 | €35,012 | -€11,370 | -24.5% |
| Other tangible fixed assets | 26 | €29,450 | €37,836 | +€8,385 | +28.5% |
| Financial fixed assets | 28 | €448,030 | €448,030 | = | 0.0% |
| Current assets | 29/58 | €243,536 | €303,809 | +€60,273 | +24.7% |
| Amounts receivable within one year | 40/41 | €228,358 | €231,740 | +€3,382 | +1.5% |
| Trade receivables | 40 | €195,478 | €126,210 | -€69,268 | -35.4% |
| Other amounts receivable | 41 | €32,880 | €105,530 | +€72,650 | +221% |
| Cash at bank and in hand | 54/58 | €8,821 | €66,155 | +€57,334 | +650% |
| Deferred charges and accrued income | 490/1 | €6,358 | €5,915 | -€443 | -7.0% |
| Total equity and liabilities | 10/49 | €819,178 | €847,595 | +€28,417 | +3.5% |
| Equity | 10/15 | €475,917 | €495,554 | +€19,637 | +4.1% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €408,267 | €427,904 | +€19,637 | +4.8% |
| Amounts payable | 17/49 | €343,261 | €352,041 | +€8,780 | +2.6% |
| Amounts payable after more than one year | 17 | €22,527 | €16,677 | -€5,850 | -26.0% |
| Financial debts | 170/4 | €22,527 | €16,677 | -€5,850 | -26.0% |
| Amounts payable within one year | 42/48 | €315,634 | €330,864 | +€15,230 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €5,641 | €5,850 | +€208 | +3.7% |
| Financial debts | 43 | €103,320 | €3,285 | -€100,035 | -96.8% |
| Credit institutions | 430/8 | €103,320 | €3,285 | -€100,035 | -96.8% |
| Trade debts | 44 | €14,149 | €31,058 | +€16,909 | +120% |
| Suppliers | 440/4 | €14,149 | €31,058 | +€16,909 | +120% |
| Taxes, remuneration and social security | 45 | €112,524 | €135,671 | +€23,148 | +20.6% |
| Taxes | 450/3 | €61,998 | €50,277 | -€11,721 | -18.9% |
| Remuneration and social security | 454/9 | €50,526 | €85,395 | +€34,869 | +69.0% |
| Other amounts payable | 47/48 | €80,000 | €155,000 | +€75,000 | +93.8% |
| Accrued charges and deferred income | 492/3 | €5,100 | €4,500 | -€600 | -11.8% |
| Remuneration, social security and pensions | 62 | €320,275 | €407,854 | +€87,579 | +27.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,502 | €21,791 | +€6,289 | +40.6% |
| Other operating charges | 640/8 | €3,399 | €2,012 | -€1,387 | -40.8% |
| Gross operating margin | 9900 | €428,213 | €528,630 | +€100,417 | +23.5% |
| Operating profit (loss) | 9901 | €89,037 | €96,974 | +€7,936 | +8.9% |
| Financial income | 75/76B | €27,042 | €23,514 | -€3,527 | -13.0% |
| Recurring financial income | 75 | €27,042 | €23,514 | -€3,527 | -13.0% |
| Financial charges | 65/66B | €4,738 | €6,454 | +€1,717 | +36.2% |
| Recurring financial charges | 65 | €4,738 | €6,454 | +€1,717 | +36.2% |
| Profit (loss) for the period before taxes | 9903 | €111,341 | €114,033 | +€2,692 | +2.4% |
| Income taxes | 67/77 | €17,943 | €19,396 | +€1,453 | +8.1% |
| Profit (loss) for the period | 9904 | €93,398 | €94,637 | +€1,239 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €93,398 | €94,637 | +€1,239 | +1.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.