TECHNISCH BEDRIJFSBUREAU: 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 BEDRIJFSBUREAU
Largest movements
- Tangible fixed assets -€42,451
down €42,451 (-37.2%), from €113,993 to €71,542
of which Land and buildings: -€41,777
- Cash -€17,055
down €17,055 (-41.0%), from €41,633 to €24,577
mainly Net result for the year (-€52,413) and Provisions (-€6,870)
- Reserves -€52,413
down €52,413 (-47.1%), from €111,287 to €58,875
of which Distributable reserves: -€31,803
- Provisions -€6,870
down €6,870 (-50.0%), from €13,740 to €6,870
- Accrued charges and deferred income -€3,835
down €3,835 (-93.8%), from €4,090 to €254
- Trade debts +€3,141
up €3,141 (+270%), from €1,165 to €4,306
- Gross operating margin -€16,783
down €16,783, from €6,093 to -€10,689
- Other operating charges -€743
down €743 (-12.1%), from €6,131 to €5,388
- Financial charges +€164
up €164 (+27.0%), from €606 to €770
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €157,973 | €98,193 | -€59,780 | -37.8% |
| Fixed assets | 21/28 | €113,993 | €71,542 | -€42,451 | -37.2% |
| Tangible fixed assets | 22/27 | €113,993 | €71,542 | -€42,451 | -37.2% |
| Land and buildings | 22 | €113,255 | €71,477 | -€41,777 | -36.9% |
| Other tangible fixed assets | 26 | €738 | €65 | -€674 | -91.2% |
| Current assets | 29/58 | €43,980 | €26,651 | -€17,329 | -39.4% |
| Amounts receivable within one year | 40/41 | €1,429 | €1,170 | -€259 | -18.1% |
| Trade receivables | 40 | €1,380 | - | -€1,380 | |
| Other amounts receivable | 41 | €49 | €1,170 | +€1,121 | +2,267% |
| Current investments | 50/53 | €250 | €250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €41,633 | €24,577 | -€17,055 | -41.0% |
| Deferred charges and accrued income | 490/1 | €668 | €654 | -€14 | -2.1% |
| Total equity and liabilities | 10/49 | €157,973 | €98,193 | -€59,780 | -37.8% |
| Equity | 10/15 | €129,887 | €77,475 | -€52,413 | -40.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €111,287 | €58,875 | -€52,413 | -47.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €41,220 | €20,610 | -€20,610 | -50.0% |
| Distributable reserves | 133 | €68,208 | €36,405 | -€31,803 | -46.6% |
| Provisions and deferred taxes | 16 | €13,740 | €6,870 | -€6,870 | -50.0% |
| Deferred taxes | 168 | €13,740 | €6,870 | -€6,870 | -50.0% |
| Amounts payable | 17/49 | €14,346 | €13,849 | -€497 | -3.5% |
| Amounts payable within one year | 42/48 | €10,256 | €13,595 | +€3,338 | +32.5% |
| Trade debts | 44 | €1,165 | €4,306 | +€3,141 | +270% |
| Suppliers | 440/4 | €1,165 | €4,306 | +€3,141 | +270% |
| Taxes, remuneration and social security | 45 | €103 | €279 | +€176 | +171% |
| Taxes | 450/3 | €103 | €279 | +€176 | +171% |
| Other amounts payable | 47/48 | €8,989 | €9,010 | +€21 | +0.2% |
| Accrued charges and deferred income | 492/3 | €4,090 | €254 | -€3,835 | -93.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,451 | €42,451 | = | 0.0% |
| Other operating charges | 640/8 | €6,131 | €5,388 | -€743 | -12.1% |
| Gross operating margin | 9900 | €6,093 | -€10,689 | -€16,783 | |
| Operating profit (loss) | 9901 | -€42,489 | -€58,529 | -€16,039 | -37.7% |
| Financial income | 75/76B | €0 | €16 | +€16 | +7,457% |
| Recurring financial income | 75 | €0 | €16 | +€16 | +7,457% |
| Financial charges | 65/66B | €606 | €770 | +€164 | +27.0% |
| Recurring financial charges | 65 | €606 | €770 | +€164 | +27.0% |
| Profit (loss) for the period before taxes | 9903 | -€43,095 | -€59,283 | -€16,188 | -37.6% |
| Transfer from deferred taxes | 780 | €6,870 | €6,870 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€36,225 | -€52,413 | -€16,188 | -44.7% |
| Transfer from tax-exempt reserves | 789 | €20,610 | €20,610 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,615 | -€31,803 | -€16,188 | -104% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.