TECHNISCH ADVIESBUREAU: 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.
TECHNISCH ADVIESBUREAU
Largest movements
- Cash +€308,468
up €308,468 (+224%), from €137,721 to €446,189
mainly Current investments (+€285,829) and Net result for the year (+€88,275)
- Current investments -€285,829
down €285,829 (-100%), from €285,829 to €0
- Reserves +€88,275
up €88,275 (+12.5%), from €706,610 to €794,885
of which Distributable reserves: +€96,129
- Other debts -€50,262
down €50,262 (-38.5%), from €130,438 to €80,176
- Accrued charges and deferred income -€30,230
down €30,230 (-49.1%), from €61,547 to €31,317
- Gross operating margin -€103,625
down €103,625 (-52.4%), from €197,884 to €94,258
- Financial income +€54,384
up €54,384 (+779%), from €6,979 to €61,363
- Taxes -€20,008
down €20,008 (-50.6%), from €39,573 to €19,565
- Financial charges -€12,582
down €12,582 (-62.9%), from €19,991 to €7,409
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 | €951,978 | €957,250 | +€5,272 | +0.6% |
| Fixed assets | 21/28 | €426,794 | €417,833 | -€8,961 | -2.1% |
| Tangible fixed assets | 22/27 | €426,794 | €417,833 | -€8,961 | -2.1% |
| Land and buildings | 22 | €385,849 | €377,840 | -€8,009 | -2.1% |
| Plant, machinery and equipment | 23 | €5,658 | €6,560 | +€903 | +16.0% |
| Furniture and vehicles | 24 | €35,288 | €33,433 | -€1,855 | -5.3% |
| Current assets | 29/58 | €525,184 | €539,417 | +€14,234 | +2.7% |
| Amounts receivable within one year | 40/41 | €101,213 | €92,190 | -€9,023 | -8.9% |
| Trade receivables | 40 | €28,615 | €149 | -€28,466 | -99.5% |
| Other amounts receivable | 41 | €72,597 | €92,041 | +€19,443 | +26.8% |
| Current investments | 50/53 | €285,829 | €0 | -€285,829 | -100% |
| Cash at bank and in hand | 54/58 | €137,721 | €446,189 | +€308,468 | +224% |
| Deferred charges and accrued income | 490/1 | €421 | €1,038 | +€617 | +146% |
| Total equity and liabilities | 10/49 | €951,978 | €957,250 | +€5,272 | +0.6% |
| Equity | 10/15 | €725,210 | €813,485 | +€88,275 | +12.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €706,610 | €794,885 | +€88,275 | +12.5% |
| Non-distributable reserves | 130/1 | €13,397 | €5,542 | -€7,855 | -58.6% |
| Reserves not available under the articles | 1311 | €13,397 | €5,542 | -€7,855 | -58.6% |
| Distributable reserves | 133 | €693,213 | €789,342 | +€96,129 | +13.9% |
| Amounts payable | 17/49 | €226,768 | €143,766 | -€83,002 | -36.6% |
| Amounts payable within one year | 42/48 | €165,221 | €112,448 | -€52,773 | -31.9% |
| Trade debts | 44 | €10,231 | €13,548 | +€3,317 | +32.4% |
| Suppliers | 440/4 | €10,231 | €13,548 | +€3,317 | +32.4% |
| Taxes, remuneration and social security | 45 | €24,552 | €18,725 | -€5,827 | -23.7% |
| Taxes | 450/3 | €24,552 | €18,725 | -€5,827 | -23.7% |
| Other amounts payable | 47/48 | €130,438 | €80,176 | -€50,262 | -38.5% |
| Accrued charges and deferred income | 492/3 | €61,547 | €31,317 | -€30,230 | -49.1% |
| Non-recurring operating income | 76A | €22,184 | €0 | -€22,184 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,849 | €34,696 | +€847 | +2.5% |
| Other operating charges | 640/8 | €4,053 | €2,811 | -€1,241 | -30.6% |
| Non-recurring operating charges | 66A | - | €2,865 | +€2,865 | |
| Gross operating margin | 9900 | €197,884 | €94,258 | -€103,625 | -52.4% |
| Operating profit (loss) | 9901 | €159,982 | €53,886 | -€106,096 | -66.3% |
| Financial income | 75/76B | €6,979 | €61,363 | +€54,384 | +779% |
| Recurring financial income | 75 | €6,979 | €61,363 | +€54,384 | +779% |
| Financial charges | 65/66B | €19,991 | €7,409 | -€12,582 | -62.9% |
| Recurring financial charges | 65 | €19,991 | €7,409 | -€12,582 | -62.9% |
| Profit (loss) for the period before taxes | 9903 | €146,970 | €107,840 | -€39,130 | -26.6% |
| Income taxes | 67/77 | €39,573 | €19,565 | -€20,008 | -50.6% |
| Profit (loss) for the period | 9904 | €107,397 | €88,275 | -€19,122 | -17.8% |
| Profit (loss) for the period to be appropriated | 9905 | €107,397 | €88,275 | -€19,122 | -17.8% |
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 22 October 2026 via checked.be.