TECHNIQUES IMAGES: 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 IMAGES
Largest movements
- Receivables within one year -€72,236
down €72,236 (-64.8%), from €111,513 to €39,278
of which Trade receivables: -€71,018
- Tangible fixed assets +€17,759
up €17,759 (+27.1%), from €65,532 to €83,291
of which Plant, machinery and equipment: +€25,706
- Cash +€13,276
up €13,276 (+120.7%), from €10,999 to €24,275
mainly Receivables within one year (+€72,236) and Net result for the year (+€35,331)
- Trade debts -€56,999
down €56,999 (-99.5%), from €57,309 to €310
- Tax, wage and social debts +€10,437
up €10,437 (+116.6%), from €8,954 to €19,391
- Profit (loss) carried forward +€5,331
up €5,331 (+4.9%), from €108,072 to €113,403
- Gross operating margin +€26,335
up €26,335 (+57.2%), from €46,080 to €72,415
- Taxes +€5,103
up €5,103 (+74.6%), from €6,836 to €11,939
- Depreciation +€3,857
up €3,857 (+19.0%), from €20,343 to €24,200
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 | €188,595 | €147,395 | -€41,200 | -21.8% |
| Fixed assets | 21/28 | €65,532 | €83,291 | +€17,759 | +27.1% |
| Tangible fixed assets | 22/27 | €65,532 | €83,291 | +€17,759 | +27.1% |
| Plant, machinery and equipment | 23 | €42,403 | €68,109 | +€25,706 | +60.6% |
| Furniture and vehicles | 24 | €7,758 | €2,256 | -€5,502 | -70.9% |
| Other tangible fixed assets | 26 | €15,371 | €12,926 | -€2,445 | -15.9% |
| Current assets | 29/58 | €123,063 | €64,104 | -€58,959 | -47.9% |
| Amounts receivable within one year | 40/41 | €111,513 | €39,278 | -€72,236 | -64.8% |
| Trade receivables | 40 | €104,517 | €33,499 | -€71,018 | -67.9% |
| Other amounts receivable | 41 | €6,996 | €5,779 | -€1,217 | -17.4% |
| Cash at bank and in hand | 54/58 | €10,999 | €24,275 | +€13,276 | +120.7% |
| Deferred charges and accrued income | 490/1 | €551 | €551 | = | 0.0% |
| Total equity and liabilities | 10/49 | €188,595 | €147,395 | -€41,200 | -21.8% |
| Equity | 10/15 | €122,332 | €127,663 | +€5,331 | +4.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,072 | €113,403 | +€5,331 | +4.9% |
| Amounts payable | 17/49 | €66,263 | €19,732 | -€46,531 | -70.2% |
| Amounts payable within one year | 42/48 | €66,263 | €19,732 | -€46,531 | -70.2% |
| Trade debts | 44 | €57,309 | €310 | -€56,999 | -99.5% |
| Suppliers | 440/4 | €57,309 | €310 | -€56,999 | -99.5% |
| Taxes, remuneration and social security | 45 | €8,954 | €19,391 | +€10,437 | +116.6% |
| Taxes | 450/3 | €8,954 | €19,391 | +€10,437 | +116.6% |
| Other amounts payable | 47/48 | - | €30 | +€30 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,343 | €24,200 | +€3,857 | +19.0% |
| Other operating charges | 640/8 | €515 | €527 | +€12 | +2.4% |
| Gross operating margin | 9900 | €46,080 | €72,415 | +€26,335 | +57.2% |
| Operating profit (loss) | 9901 | €25,222 | €47,688 | +€22,465 | +89.1% |
| Financial income | 75/76B | - | €67 | +€67 | |
| Recurring financial income | 75 | - | €67 | +€67 | |
| Financial charges | 65/66B | €135 | €485 | +€350 | +259.0% |
| Recurring financial charges | 65 | €135 | €485 | +€350 | +259.0% |
| Profit (loss) for the period before taxes | 9903 | €25,087 | €47,270 | +€22,182 | +88.4% |
| Income taxes | 67/77 | €6,836 | €11,939 | +€5,103 | +74.6% |
| Profit (loss) for the period | 9904 | €18,251 | €35,331 | +€17,080 | +93.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,251 | €35,331 | +€17,080 | +93.6% |
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 10 October 2026 via checked.be.