Techniques Spéciales Solutions: 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 Spéciales Solutions
Largest movements
- Receivables within one year +€38,994
up €38,994 (+72.7%), from €53,645 to €92,639
of which Trade receivables: +€32,102
- Cash -€4,761
down €4,761 (-86.2%), from €5,522 to €761
mainly Receivables within one year (-€38,994) and Net result for the year (-€17,110)
- Deferred charges and accrued income -€4,464
no longer reported in 2025 (was €4,464)
- Other debts +€40,708
up €40,708 (+223%), from €18,239 to €58,947
- Profit (loss) carried forward -€17,110
down €17,110 (-83.4%), from -€20,521 to -€37,632
- Accrued charges and deferred income +€6,810
up €6,810 (+54.5%), from €12,503 to €19,313
- Trade debts +€5,245
up €5,245 (+13.8%), from €37,988 to €43,233
- Advances received -€4,580
no longer reported in 2025 (was €4,580)
- Gross operating margin -€2,685
down €2,685 (-19.9%), from -€13,495 to -€16,180
- Financial charges -€1,198
down €1,198 (-88.4%), from €1,355 to €158
- Depreciation -€576
down €576 (-45.3%), from €1,273 to €696
- Other operating charges -€474
down €474 (-84.8%), from €559 to €85
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 | €64,789 | €93,862 | +€29,073 | +44.9% |
| Fixed assets | 21/28 | €1,158 | €462 | -€696 | -60.1% |
| Tangible fixed assets | 22/27 | €1,158 | €462 | -€696 | -60.1% |
| Plant, machinery and equipment | 23 | €669 | €425 | -€245 | -36.6% |
| Furniture and vehicles | 24 | €489 | €37 | -€451 | -92.4% |
| Current assets | 29/58 | €63,631 | €93,400 | +€29,769 | +46.8% |
| Amounts receivable within one year | 40/41 | €53,645 | €92,639 | +€38,994 | +72.7% |
| Trade receivables | 40 | €51,048 | €83,150 | +€32,102 | +62.9% |
| Other amounts receivable | 41 | €2,597 | €9,489 | +€6,892 | +265% |
| Cash at bank and in hand | 54/58 | €5,522 | €761 | -€4,761 | -86.2% |
| Deferred charges and accrued income | 490/1 | €4,464 | - | -€4,464 | |
| Total equity and liabilities | 10/49 | €64,789 | €93,862 | +€29,073 | +44.9% |
| Equity | 10/15 | -€10,521 | -€27,632 | -€17,110 | -163% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,521 | -€37,632 | -€17,110 | -83.4% |
| Amounts payable | 17/49 | €75,310 | €121,493 | +€46,183 | +61.3% |
| Amounts payable within one year | 42/48 | €62,807 | €102,180 | +€39,373 | +62.7% |
| Trade debts | 44 | €37,988 | €43,233 | +€5,245 | +13.8% |
| Suppliers | 440/4 | €37,988 | €43,233 | +€5,245 | +13.8% |
| Advances received on contracts in progress | 46 | €4,580 | - | -€4,580 | |
| Taxes, remuneration and social security | 45 | €2,000 | - | -€2,000 | |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €18,239 | €58,947 | +€40,708 | +223% |
| Accrued charges and deferred income | 492/3 | €12,503 | €19,313 | +€6,810 | +54.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,273 | €696 | -€576 | -45.3% |
| Other operating charges | 640/8 | €559 | €85 | -€474 | -84.8% |
| Gross operating margin | 9900 | -€13,495 | -€16,180 | -€2,685 | -19.9% |
| Operating profit (loss) | 9901 | -€15,327 | -€16,961 | -€1,635 | -10.7% |
| Financial income | 75/76B | €65 | €9 | -€56 | -86.4% |
| Recurring financial income | 75 | €65 | €9 | -€56 | -86.4% |
| Financial charges | 65/66B | €1,355 | €158 | -€1,198 | -88.4% |
| Recurring financial charges | 65 | €1,355 | €158 | -€1,198 | -88.4% |
| Profit (loss) for the period before taxes | 9903 | -€16,617 | -€17,110 | -€493 | -3.0% |
| Profit (loss) for the period | 9904 | -€16,617 | -€17,110 | -€493 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,617 | -€17,110 | -€493 | -3.0% |
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 19 October 2026 via checked.be.