TECHNO CLIMAT: 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.
TECHNO CLIMAT
Largest movements
- Stocks and contracts -€53,270
down €53,270 (-33.5%), from €158,994 to €105,724
- Tangible fixed assets -€41,806
down €41,806 (-48.7%), from €85,821 to €44,014
of which Other tangible fixed assets: -€26,538
- Cash +€17,754
up €17,754 (+43.4%), from €40,908 to €58,662
mainly Stocks and contracts (+€53,270) and Short-term financial debts (+€50,000)
- Receivables within one year -€11,108
down €11,108 (-6.9%), from €161,268 to €150,159
of which Trade receivables: -€13,884
- Deferred charges and accrued income +€6,332
up €6,332 (+603.1%), from €1,050 to €7,382
- Current portion of long-term debt -€89,205
down €89,205 (-82.8%), from €107,691 to €18,487
- Short-term financial debts +€50,000
new in 2025: €50,000
- Reserves -€28,400
down €28,400 (-89.0%), from €31,900 to €3,500
of which Distributable reserves: -€28,400
- Other debts +€27,803
up €27,803 (+501.1%), from €5,548 to €33,351
- Trade debts -€26,161
down €26,161 (-29.5%), from €88,793 to €62,632
- Staff costs +€66,361
up €66,361 (+40.5%), from €163,697 to €230,058
- Gross operating margin +€60,754
up €60,754 (+26.2%), from €231,970 to €292,725
- Taxes -€22,102
down €22,102, from €13,338 to -€8,764
- Depreciation -€11,850
down €11,850 (-21.7%), from €54,656 to €42,806
- Write-downs +€11,502
new in 2025: €11,502
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 | €448,040 | €365,943 | -€82,097 | -18.3% |
| Fixed assets | 21/28 | €85,821 | €44,014 | -€41,806 | -48.7% |
| Tangible fixed assets | 22/27 | €85,821 | €44,014 | -€41,806 | -48.7% |
| Plant, machinery and equipment | 23 | €29,890 | €34,464 | +€4,574 | +15.3% |
| Furniture and vehicles | 24 | €29,393 | €9,550 | -€19,843 | -67.5% |
| Other tangible fixed assets | 26 | €26,538 | - | -€26,538 | |
| Current assets | 29/58 | €362,219 | €321,928 | -€40,291 | -11.1% |
| Stocks and contracts in progress | 3 | €158,994 | €105,724 | -€53,270 | -33.5% |
| Stocks | 30/36 | €158,994 | €105,724 | -€53,270 | -33.5% |
| Amounts receivable within one year | 40/41 | €161,268 | €150,159 | -€11,108 | -6.9% |
| Trade receivables | 40 | €123,627 | €109,743 | -€13,884 | -11.2% |
| Other amounts receivable | 41 | €37,640 | €40,416 | +€2,776 | +7.4% |
| Cash at bank and in hand | 54/58 | €40,908 | €58,662 | +€17,754 | +43.4% |
| Deferred charges and accrued income | 490/1 | €1,050 | €7,382 | +€6,332 | +603.1% |
| Total equity and liabilities | 10/49 | €448,040 | €365,943 | -€82,097 | -18.3% |
| Equity | 10/15 | €218,650 | €201,473 | -€17,177 | -7.9% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Reserves | 13 | €31,900 | €3,500 | -€28,400 | -89.0% |
| Non-distributable reserves | 130/1 | €3,500 | €3,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,500 | €3,500 | = | 0.0% |
| Distributable reserves | 133 | €28,400 | - | -€28,400 | |
| Profit (loss) carried forward | 14 | €151,750 | €162,973 | +€11,223 | +7.4% |
| Amounts payable | 17/49 | €229,390 | €164,470 | -€64,920 | -28.3% |
| Amounts payable after more than one year | 17 | €10,355 | - | -€10,355 | |
| Financial debts | 170/4 | €10,355 | - | -€10,355 | |
| Amounts payable within one year | 42/48 | €219,035 | €164,470 | -€54,566 | -24.9% |
| Current portion of amounts payable after more than one year | 42 | €107,691 | €18,487 | -€89,205 | -82.8% |
| Financial debts | 43 | - | €50,000 | +€50,000 | |
| Credit institutions | 430/8 | - | €50,000 | +€50,000 | |
| Trade debts | 44 | €88,793 | €62,632 | -€26,161 | -29.5% |
| Suppliers | 440/4 | €88,793 | €62,632 | -€26,161 | -29.5% |
| Advances received on contracts in progress | 46 | €1,797 | - | -€1,797 | |
| Taxes, remuneration and social security | 45 | €15,206 | - | -€15,206 | |
| Taxes | 450/3 | €2 | - | -€2 | |
| Remuneration and social security | 454/9 | €15,203 | - | -€15,203 | |
| Other amounts payable | 47/48 | €5,548 | €33,351 | +€27,803 | +501.1% |
| Remuneration, social security and pensions | 62 | €163,697 | €230,058 | +€66,361 | +40.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,656 | €42,806 | -€11,850 | -21.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €11,502 | +€11,502 | |
| Other operating charges | 640/8 | €4,061 | €791 | -€3,270 | -80.5% |
| Gross operating margin | 9900 | €231,970 | €292,725 | +€60,754 | +26.2% |
| Operating profit (loss) | 9901 | €9,557 | €7,568 | -€1,989 | -20.8% |
| Financial income | 75/76B | €1,080 | €1,258 | +€178 | +16.5% |
| Recurring financial income | 75 | €1,080 | €1,258 | +€178 | +16.5% |
| Financial charges | 65/66B | €5,473 | €6,367 | +€894 | +16.3% |
| Recurring financial charges | 65 | €5,473 | €6,367 | +€894 | +16.3% |
| Profit (loss) for the period before taxes | 9903 | €5,164 | €2,459 | -€2,705 | -52.4% |
| Income taxes | 67/77 | €13,338 | -€8,764 | -€22,102 | |
| Profit (loss) for the period | 9904 | -€8,174 | €11,223 | +€19,397 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,174 | €11,223 | +€19,397 |
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 10 October 2026 via checked.be.