TECHNO 9: what changed
Two fiscal 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.
TECHNO 9
Largest movements
- Cash -€25,056
down €25,056 (-66.8%), from €37,497 to €12,441
mainly Contributions, distributions and other (-€110,000) and Other debts (-€20,000)
- Receivables within one year +€13,533
up €13,533 (+10.0%), from €134,905 to €148,439
of which Trade receivables: +€17,467
- Tangible fixed assets -€5,544
down €5,544 (-3.2%), from €171,922 to €166,378
of which Land and buildings: -€6,482
- Trade debts +€22,921
up €22,921 (+2977.9%), from €770 to €23,691
- Profit (loss) carried forward -€22,564
down €22,564 (-51.2%), from €44,094 to €21,530
- Other debts -€20,000
down €20,000 (-40.0%), from €50,000 to €30,000
- Tax, wage and social debts +€4,794
new in 2025: €4,794
- Gross operating margin +€43,967
up €43,967 (+43.3%), from €101,423 to €145,390
- Depreciation -€19,644
down €19,644 (-74.6%), from €26,350 to €6,706
- Taxes +€18,398
up €18,398 (+162.3%), from €11,337 to €29,734
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.
Cash bridge derived
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 | €347,324 | €330,257 | -€17,067 | -4.9% |
| Fixed assets | 21/28 | €174,922 | €169,378 | -€5,544 | -3.2% |
| Tangible fixed assets | 22/27 | €171,922 | €166,378 | -€5,544 | -3.2% |
| Land and buildings | 22 | €171,922 | €165,440 | -€6,482 | -3.8% |
| Furniture and vehicles | 24 | - | €938 | +€938 | |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €172,402 | €160,880 | -€11,523 | -6.7% |
| Amounts receivable within one year | 40/41 | €134,905 | €148,439 | +€13,533 | +10.0% |
| Trade receivables | 40 | - | €17,467 | +€17,467 | |
| Other amounts receivable | 41 | €134,905 | €130,972 | -€3,934 | -2.9% |
| Cash at bank and in hand | 54/58 | €37,497 | €12,441 | -€25,056 | -66.8% |
| Total equity and liabilities | 10/49 | €347,324 | €330,257 | -€17,067 | -4.9% |
| Equity | 10/15 | €289,184 | €264,584 | -€24,600 | -8.5% |
| Contributions | 10/11 | €185,336 | €185,336 | = | 0.0% |
| Reserves | 13 | €59,754 | €57,718 | -€2,036 | -3.4% |
| Tax-exempt reserves | 132 | €3,506 | €1,471 | -€2,036 | -58.1% |
| Distributable reserves | 133 | €56,247 | €56,247 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,094 | €21,530 | -€22,564 | -51.2% |
| Provisions and deferred taxes | 16 | €1,121 | €736 | -€385 | -34.4% |
| Deferred taxes | 168 | €1,121 | €736 | -€385 | -34.4% |
| Amounts payable | 17/49 | €57,020 | €64,938 | +€7,918 | +13.9% |
| Amounts payable within one year | 42/48 | €50,770 | €58,485 | +€7,715 | +15.2% |
| Trade debts | 44 | €770 | €23,691 | +€22,921 | +2977.9% |
| Suppliers | 440/4 | €770 | €23,691 | +€22,921 | +2977.9% |
| Taxes, remuneration and social security | 45 | - | €4,794 | +€4,794 | |
| Taxes | 450/3 | - | €4,794 | +€4,794 | |
| Other amounts payable | 47/48 | €50,000 | €30,000 | -€20,000 | -40.0% |
| Accrued charges and deferred income | 492/3 | €6,250 | €6,453 | +€203 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,350 | €6,706 | -€19,644 | -74.6% |
| Other operating charges | 640/8 | €22,968 | €23,755 | +€787 | +3.4% |
| Gross operating margin | 9900 | €101,423 | €145,390 | +€43,967 | +43.3% |
| Operating profit (loss) | 9901 | €52,106 | €114,929 | +€62,824 | +120.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €135 | €180 | +€45 | +33.3% |
| Recurring financial charges | 65 | €135 | €180 | +€45 | +33.3% |
| Profit (loss) for the period before taxes | 9903 | €51,971 | €114,749 | +€62,778 | +120.8% |
| Transfer from deferred taxes | 780 | €385 | €385 | = | 0.0% |
| Income taxes | 67/77 | €11,337 | €29,734 | +€18,398 | +162.3% |
| Profit (loss) for the period | 9904 | €41,019 | €85,400 | +€44,381 | +108.2% |
| Transfer from tax-exempt reserves | 789 | €2,036 | €2,036 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €43,055 | €87,436 | +€44,381 | +103.1% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.