Techniques - Services et Compétences: 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 - Services et Compétences
Largest movements
- Receivables within one year +€19,056
up €19,056 (+22.1%), from €86,062 to €105,118
of which Trade receivables: +€37,741
- Tangible fixed assets -€14,937
down €14,937 (-32.4%), from €46,069 to €31,132
of which Furniture and vehicles: -€14,746
- Cash +€8,058
new in 2025: €8,058
mainly Depreciation (+€22,318) and Tax, wage and social debts (+€12,267)
- Tax, wage and social debts +€12,267
up €12,267 (+239%), from €5,127 to €17,394
of which Remuneration and social security: +€13,220
- Trade debts +€9,983
up €9,983 (+4,338%), from €230 to €10,213
- Short-term financial debts -€7,235
no longer reported in 2025 (was €7,235)
- Debts after one year -€4,958
down €4,958 (-30.2%), from €16,412 to €11,454
- Gross operating margin -€9,476
down €9,476 (-26.3%), from €35,991 to €26,515
- Depreciation -€4,725
down €4,725 (-17.5%), from €27,044 to €22,318
- Financial charges +€1,276
up €1,276 (+45.4%), from €2,810 to €4,085
- Taxes -€1,270
down €1,270 (-96.1%), from €1,322 to €52
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 | €137,420 | €148,137 | +€10,718 | +7.8% |
| Fixed assets | 21/28 | €47,316 | €32,149 | -€15,167 | -32.1% |
| Intangible fixed assets | 21 | €1,248 | €1,017 | -€231 | -18.5% |
| Tangible fixed assets | 22/27 | €46,069 | €31,132 | -€14,937 | -32.4% |
| Plant, machinery and equipment | 23 | €191 | - | -€191 | |
| Furniture and vehicles | 24 | €45,878 | €31,132 | -€14,746 | -32.1% |
| Current assets | 29/58 | €90,103 | €115,989 | +€25,885 | +28.7% |
| Amounts receivable within one year | 40/41 | €86,062 | €105,118 | +€19,056 | +22.1% |
| Trade receivables | 40 | €65,926 | €103,667 | +€37,741 | +57.2% |
| Other amounts receivable | 41 | €20,136 | €1,451 | -€18,684 | -92.8% |
| Cash at bank and in hand | 54/58 | - | €8,058 | +€8,058 | |
| Deferred charges and accrued income | 490/1 | €4,042 | €2,812 | -€1,230 | -30.4% |
| Total equity and liabilities | 10/49 | €137,420 | €148,137 | +€10,718 | +7.8% |
| Equity | 10/15 | €37,158 | €36,288 | -€870 | -2.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,158 | €33,288 | -€870 | -2.5% |
| Amounts payable | 17/49 | €100,261 | €111,850 | +€11,588 | +11.6% |
| Amounts payable after more than one year | 17 | €16,412 | €11,454 | -€4,958 | -30.2% |
| Financial debts | 170/4 | €16,412 | €11,454 | -€4,958 | -30.2% |
| Amounts payable within one year | 42/48 | €83,849 | €100,396 | +€16,547 | +19.7% |
| Current portion of amounts payable after more than one year | 42 | €4,763 | €4,958 | +€196 | +4.1% |
| Financial debts | 43 | €7,235 | - | -€7,235 | |
| Credit institutions | 430/8 | €7,235 | - | -€7,235 | |
| Trade debts | 44 | €230 | €10,213 | +€9,983 | +4,338% |
| Suppliers | 440/4 | €230 | €10,213 | +€9,983 | +4,338% |
| Taxes, remuneration and social security | 45 | €5,127 | €17,394 | +€12,267 | +239% |
| Taxes | 450/3 | €5,127 | €4,174 | -€954 | -18.6% |
| Remuneration and social security | 454/9 | - | €13,220 | +€13,220 | |
| Other amounts payable | 47/48 | €66,494 | €67,830 | +€1,336 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,044 | €22,318 | -€4,725 | -17.5% |
| Other operating charges | 640/8 | €1,106 | €1,069 | -€37 | -3.4% |
| Gross operating margin | 9900 | €35,991 | €26,515 | -€9,476 | -26.3% |
| Operating profit (loss) | 9901 | €7,841 | €3,128 | -€4,713 | -60.1% |
| Financial income | 75/76B | €99 | €139 | +€40 | +40.0% |
| Recurring financial income | 75 | €99 | €139 | +€40 | +40.0% |
| Financial charges | 65/66B | €2,810 | €4,085 | +€1,276 | +45.4% |
| Recurring financial charges | 65 | €2,810 | €4,085 | +€1,276 | +45.4% |
| Profit (loss) for the period before taxes | 9903 | €5,131 | -€818 | -€5,949 | |
| Income taxes | 67/77 | €1,322 | €52 | -€1,270 | -96.1% |
| Profit (loss) for the period | 9904 | €3,809 | -€870 | -€4,679 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,809 | -€870 | -€4,679 |
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.