TECHNIQUES SPECIALES - SPECIALE TECHNIEKEN: 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 SPECIALES - SPECIALE TECHNIEKEN
Largest movements
- Receivables within one year +€4,140
up €4,140 (+49.8%), from €8,312 to €12,452
of which Other amounts receivable: +€6,199
- Cash -€2,187
down €2,187 (-20.9%), from €10,482 to €8,295
mainly Tax, wage and social debts (-€5,816) and Receivables within one year (-€4,140)
- Tangible fixed assets -€1,608
down €1,608 (-34.1%), from €4,714 to €3,106
- Reserves +€7,295
up €7,295 (+15.2%), from €47,986 to €55,281
- Tax, wage and social debts -€5,816
down €5,816 (-49.3%), from €11,790 to €5,974
- Trade debts -€1,133
down €1,133 (-66.7%), from €1,699 to €566
- Gross operating margin -€4,675
down €4,675 (-23.1%), from €20,214 to €15,539
- Taxes -€1,917
down €1,917 (-24.8%), from €7,726 to €5,809
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 | €86,452 | €86,796 | +€345 | +0.4% |
| Fixed assets | 21/28 | €4,714 | €3,106 | -€1,608 | -34.1% |
| Tangible fixed assets | 22/27 | €4,714 | €3,106 | -€1,608 | -34.1% |
| Furniture and vehicles | 24 | €4,714 | €3,106 | -€1,608 | -34.1% |
| Current assets | 29/58 | €81,738 | €83,690 | +€1,953 | +2.4% |
| Amounts receivable within one year | 40/41 | €8,312 | €12,452 | +€4,140 | +49.8% |
| Trade receivables | 40 | €2,483 | €424 | -€2,059 | -82.9% |
| Other amounts receivable | 41 | €5,829 | €12,028 | +€6,199 | +106% |
| Current investments | 50/53 | €62,944 | €62,944 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,482 | €8,295 | -€2,187 | -20.9% |
| Total equity and liabilities | 10/49 | €86,452 | €86,796 | +€345 | +0.4% |
| Equity | 10/15 | €72,962 | €80,257 | +€7,295 | +10.0% |
| Contributions | 10/11 | €6,693 | €6,693 | = | 0.0% |
| Reserves | 13 | €47,986 | €55,281 | +€7,295 | +15.2% |
| Distributable reserves | 133 | €47,986 | €55,281 | +€7,295 | +15.2% |
| Profit (loss) carried forward | 14 | €18,283 | €18,283 | = | 0.0% |
| Amounts payable | 17/49 | €13,490 | €6,540 | -€6,950 | -51.5% |
| Amounts payable within one year | 42/48 | €13,490 | €6,540 | -€6,950 | -51.5% |
| Trade debts | 44 | €1,699 | €566 | -€1,133 | -66.7% |
| Suppliers | 440/4 | €1,699 | €566 | -€1,133 | -66.7% |
| Taxes, remuneration and social security | 45 | €11,790 | €5,974 | -€5,816 | -49.3% |
| Taxes | 450/3 | €11,790 | €5,974 | -€5,816 | -49.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,680 | €1,608 | -€72 | -4.3% |
| Other operating charges | 640/8 | €676 | €742 | +€66 | +9.7% |
| Gross operating margin | 9900 | €20,214 | €15,539 | -€4,675 | -23.1% |
| Operating profit (loss) | 9901 | €17,858 | €13,189 | -€4,669 | -26.1% |
| Financial income | 75/76B | €5 | €9 | +€4 | +83.2% |
| Recurring financial income | 75 | €5 | €9 | +€4 | +83.2% |
| Financial charges | 65/66B | €67 | €94 | +€27 | +40.5% |
| Recurring financial charges | 65 | €67 | €94 | +€27 | +40.5% |
| Profit (loss) for the period before taxes | 9903 | €17,796 | €13,104 | -€4,692 | -26.4% |
| Income taxes | 67/77 | €7,726 | €5,809 | -€1,917 | -24.8% |
| Profit (loss) for the period | 9904 | €10,069 | €7,295 | -€2,775 | -27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,069 | €7,295 | -€2,775 | -27.6% |
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 29 October 2026 via checked.be.