TECHNO CONSULT: 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 CONSULT
Largest movements
- Tangible fixed assets +€26,426
up €26,426 (+126.3%), from €20,923 to €47,349
of which Furniture and vehicles: +€27,795
- Cash +€18,913
up €18,913 (+33.6%), from €56,352 to €75,264
mainly Net result for the year (+€36,061) and Other debts (+€26,569)
- Receivables within one year +€2,089
up €2,089 (+40.4%), from €5,173 to €7,261
of which Other amounts receivable: +€2,224
- Other debts +€26,569
up €26,569 (+37.0%), from €71,846 to €98,415
- Reserves +€22,561
up €22,561 (+68.2%), from €33,099 to €55,660
of which Distributable reserves: +€22,561
- Current portion of long-term debt -€8,577
down €8,577 (-91.6%), from €9,361 to €784
- Tax, wage and social debts +€7,558
up €7,558 (+66.0%), from €11,445 to €19,003
- Financial charges -€33,409
down €33,409 (-85.5%), from €39,057 to €5,648
- Taxes +€14,606
up €14,606 (+315.2%), from €4,634 to €19,240
- Gross operating margin +€14,286
up €14,286 (+21.8%), from €65,679 to €79,965
- Depreciation +€2,210
up €2,210 (+13.4%), from €16,540 to €18,751
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 | €141,279 | €188,852 | +€47,573 | +33.7% |
| Fixed assets | 21/28 | €77,722 | €104,148 | +€26,426 | +34.0% |
| Tangible fixed assets | 22/27 | €20,923 | €47,349 | +€26,426 | +126.3% |
| Furniture and vehicles | 24 | €13,547 | €41,342 | +€27,795 | +205.2% |
| Other tangible fixed assets | 26 | €7,376 | €6,007 | -€1,369 | -18.6% |
| Financial fixed assets | 28 | €56,799 | €56,799 | = | 0.0% |
| Current assets | 29/58 | €63,557 | €84,704 | +€21,147 | +33.3% |
| Amounts receivable within one year | 40/41 | €5,173 | €7,261 | +€2,089 | +40.4% |
| Trade receivables | 40 | €173 | €37 | -€135 | -78.4% |
| Other amounts receivable | 41 | €5,000 | €7,224 | +€2,224 | +44.5% |
| Cash at bank and in hand | 54/58 | €56,352 | €75,264 | +€18,913 | +33.6% |
| Deferred charges and accrued income | 490/1 | €2,033 | €2,178 | +€146 | +7.2% |
| Total equity and liabilities | 10/49 | €141,279 | €188,852 | +€47,573 | +33.7% |
| Equity | 10/15 | €38,387 | €60,948 | +€22,561 | +58.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €33,099 | €55,660 | +€22,561 | +68.2% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €32,999 | €55,560 | +€22,561 | +68.4% |
| Profit (loss) carried forward | 14 | €4,288 | €4,288 | = | 0.0% |
| Amounts payable | 17/49 | €102,892 | €127,904 | +€25,012 | +24.3% |
| Amounts payable after more than one year | 17 | €784 | €0 | -€784 | -100.0% |
| Financial debts | 170/4 | €784 | €0 | -€784 | -100.0% |
| Amounts payable within one year | 42/48 | €94,008 | €119,804 | +€25,796 | +27.4% |
| Current portion of amounts payable after more than one year | 42 | €9,361 | €784 | -€8,577 | -91.6% |
| Trade debts | 44 | €1,356 | €1,602 | +€246 | +18.1% |
| Suppliers | 440/4 | €1,356 | €1,602 | +€246 | +18.1% |
| Taxes, remuneration and social security | 45 | €11,445 | €19,003 | +€7,558 | +66.0% |
| Taxes | 450/3 | €11,445 | €19,003 | +€7,558 | +66.0% |
| Other amounts payable | 47/48 | €71,846 | €98,415 | +€26,569 | +37.0% |
| Accrued charges and deferred income | 492/3 | €8,100 | €8,100 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,540 | €18,751 | +€2,210 | +13.4% |
| Other operating charges | 640/8 | €462 | €613 | +€151 | +32.7% |
| Gross operating margin | 9900 | €65,679 | €79,965 | +€14,286 | +21.8% |
| Operating profit (loss) | 9901 | €48,676 | €60,601 | +€11,924 | +24.5% |
| Financial income | 75/76B | €14 | €349 | +€335 | +2422.6% |
| Recurring financial income | 75 | €14 | €349 | +€335 | +2422.6% |
| Financial charges | 65/66B | €39,057 | €5,648 | -€33,409 | -85.5% |
| Recurring financial charges | 65 | €39,057 | €5,648 | -€33,409 | -85.5% |
| Profit (loss) for the period before taxes | 9903 | €9,633 | €55,302 | +€45,668 | +474.1% |
| Income taxes | 67/77 | €4,634 | €19,240 | +€14,606 | +315.2% |
| Profit (loss) for the period | 9904 | €4,999 | €36,061 | +€31,062 | +621.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,999 | €36,061 | +€31,062 | +621.4% |
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 12 October 2026 via checked.be.