TECHNISCH ONTWERP TEAM: 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 ONTWERP TEAM
Largest movements
- Receivables within one year -€54,527
down €54,527 (-62.7%), from €86,990 to €32,463
of which Trade receivables: -€52,927
- Tangible fixed assets -€15,217
down €15,217 (-40.6%), from €37,504 to €22,287
of which Plant, machinery and equipment: -€7,689
- Cash +€11,757
up €11,757 (+26.8%), from €43,882 to €55,640
mainly Receivables within one year (+€54,527) and Depreciation (+€15,217)
- Stocks and contracts -€7,982
down €7,982 (-14.7%), from €54,436 to €46,454
- Reserves -€34,249
down €34,249 (-36.9%), from €92,893 to €58,644
- Tax, wage and social debts -€20,480
down €20,480 (-74.5%), from €27,495 to €7,016
of which Remuneration and social security: -€14,392
- Debts after one year -€5,500
down €5,500 (-92.3%), from €5,961 to €461
- Accrued charges and deferred income -€5,024
down €5,024 (-100%), from €5,024 to €0
- Other debts -€3,751
down €3,751 (-4.0%), from €93,499 to €89,748
- Gross operating margin -€120,238
down €120,238 (-89.1%), from €134,965 to €14,728
- Staff costs -€50,894
down €50,894 (-60.8%), from €83,750 to €32,856
- Depreciation -€13,179
down €13,179 (-46.4%), from €28,396 to €15,217
- Financial charges -€6,489
down €6,489 (-96.1%), from €6,749 to €260
- Taxes -€2,591
down €2,591, from €2,562 to -€29
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 | €233,961 | €166,329 | -€67,632 | -28.9% |
| Fixed assets | 21/28 | €40,786 | €25,572 | -€15,214 | -37.3% |
| Tangible fixed assets | 22/27 | €37,504 | €22,287 | -€15,217 | -40.6% |
| Plant, machinery and equipment | 23 | €17,753 | €10,064 | -€7,689 | -43.3% |
| Furniture and vehicles | 24 | €11,910 | €6,281 | -€5,630 | -47.3% |
| Other tangible fixed assets | 26 | €7,841 | €5,942 | -€1,899 | -24.2% |
| Financial fixed assets | 28 | €3,282 | €3,285 | +€3 | +0.1% |
| Current assets | 29/58 | €193,175 | €140,758 | -€52,417 | -27.1% |
| Stocks and contracts in progress | 3 | €54,436 | €46,454 | -€7,982 | -14.7% |
| Stocks | 30/36 | €54,436 | €46,454 | -€7,982 | -14.7% |
| Amounts receivable within one year | 40/41 | €86,990 | €32,463 | -€54,527 | -62.7% |
| Trade receivables | 40 | €79,390 | €26,463 | -€52,927 | -66.7% |
| Other amounts receivable | 41 | €7,600 | €6,000 | -€1,600 | -21.1% |
| Cash at bank and in hand | 54/58 | €43,882 | €55,640 | +€11,757 | +26.8% |
| Deferred charges and accrued income | 490/1 | €7,867 | €6,202 | -€1,665 | -21.2% |
| Total equity and liabilities | 10/49 | €233,961 | €166,329 | -€67,632 | -28.9% |
| Equity | 10/15 | €93,393 | €59,144 | -€34,249 | -36.7% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €92,893 | €58,644 | -€34,249 | -36.9% |
| Distributable reserves | 133 | €92,893 | €58,644 | -€34,249 | -36.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €140,568 | €107,185 | -€33,383 | -23.7% |
| Amounts payable after more than one year | 17 | €5,961 | €461 | -€5,500 | -92.3% |
| Financial debts | 170/4 | €5,961 | €461 | -€5,500 | -92.3% |
| Amounts payable within one year | 42/48 | €129,583 | €106,724 | -€22,859 | -17.6% |
| Current portion of amounts payable after more than one year | 42 | €5,441 | €5,500 | +€59 | +1.1% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €3,148 | €4,460 | +€1,312 | +41.7% |
| Suppliers | 440/4 | €3,148 | €4,460 | +€1,312 | +41.7% |
| Taxes, remuneration and social security | 45 | €27,495 | €7,016 | -€20,480 | -74.5% |
| Taxes | 450/3 | €13,104 | €7,016 | -€6,088 | -46.5% |
| Remuneration and social security | 454/9 | €14,392 | €0 | -€14,392 | -100% |
| Other amounts payable | 47/48 | €93,499 | €89,748 | -€3,751 | -4.0% |
| Accrued charges and deferred income | 492/3 | €5,024 | €0 | -€5,024 | -100% |
| Remuneration, social security and pensions | 62 | €83,750 | €32,856 | -€50,894 | -60.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,396 | €15,217 | -€13,179 | -46.4% |
| Other operating charges | 640/8 | €916 | €673 | -€243 | -26.6% |
| Non-recurring operating charges | 66A | €16,726 | €0 | -€16,726 | -100% |
| Gross operating margin | 9900 | €134,965 | €14,728 | -€120,238 | -89.1% |
| Operating profit (loss) | 9901 | €5,178 | -€34,018 | -€39,195 | |
| Financial charges | 65/66B | €6,749 | €260 | -€6,489 | -96.1% |
| Recurring financial charges | 65 | €6,749 | €260 | -€6,489 | -96.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,571 | -€34,278 | -€32,706 | -2,081% |
| Income taxes | 67/77 | €2,562 | -€29 | -€2,591 | |
| Profit (loss) for the period | 9904 | -€4,133 | -€34,249 | -€30,116 | -729% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,133 | -€34,249 | -€30,116 | -729% |
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 29 October 2026 via checked.be.