TECHNO DESIGN: 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 DESIGN
Largest movements
- Current investments -€110,000
down €110,000 (-100.0%), from €110,000 to €0
- Cash +€87,750
up €87,750 (+1274.9%), from €6,883 to €94,633
mainly Current investments (+€110,000) and Depreciation (+€15,673)
- Tangible fixed assets -€15,673
down €15,673 (-15.1%), from €103,516 to €87,843
of which Land and buildings: -€10,941
- Receivables after one year -€6,000
down €6,000 (-20.0%), from €30,000 to €24,000
- Stocks and contracts -€5,940
down €5,940 (-84.7%), from €7,008 to €1,069
- Reserves -€48,956
down €48,956 (-18.1%), from €269,750 to €220,794
of which Distributable reserves: -€48,956
- Depreciation -€13,448
down €13,448 (-46.2%), from €29,121 to €15,673
- Gross operating margin -€5,259
down €5,259 (-19.9%), from -€26,418 to -€31,677
- Financial income +€362
up €362 (+28.5%), from €1,271 to €1,633
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 | €305,496 | €254,739 | -€50,757 | -16.6% |
| Fixed assets | 21/28 | €105,016 | €87,843 | -€17,173 | -16.4% |
| Tangible fixed assets | 22/27 | €103,516 | €87,843 | -€15,673 | -15.1% |
| Land and buildings | 22 | €94,255 | €83,314 | -€10,941 | -11.6% |
| Plant, machinery and equipment | 23 | €3,166 | €2,727 | -€439 | -13.9% |
| Furniture and vehicles | 24 | €4,795 | €502 | -€4,293 | -89.5% |
| Other tangible fixed assets | 26 | €1,300 | €1,300 | = | 0.0% |
| Financial fixed assets | 28 | €1,500 | €0 | -€1,500 | -100.0% |
| Current assets | 29/58 | €200,480 | €166,897 | -€33,584 | -16.8% |
| Amounts receivable after more than one year | 29 | €30,000 | €24,000 | -€6,000 | -20.0% |
| Other amounts receivable | 291 | €30,000 | €24,000 | -€6,000 | -20.0% |
| Stocks and contracts in progress | 3 | €7,008 | €1,069 | -€5,940 | -84.7% |
| Stocks | 30/36 | €7,008 | €1,069 | -€5,940 | -84.7% |
| Amounts receivable within one year | 40/41 | €45,126 | €43,605 | -€1,521 | -3.4% |
| Trade receivables | 40 | €0 | €902 | +€902 | |
| Other amounts receivable | 41 | €45,126 | €42,703 | -€2,423 | -5.4% |
| Current investments | 50/53 | €110,000 | €0 | -€110,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €6,883 | €94,633 | +€87,750 | +1274.9% |
| Deferred charges and accrued income | 490/1 | €1,463 | €3,589 | +€2,126 | +145.4% |
| Total equity and liabilities | 10/49 | €305,496 | €254,739 | -€50,757 | -16.6% |
| Equity | 10/15 | €289,750 | €240,794 | -€48,956 | -16.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €269,750 | €220,794 | -€48,956 | -18.1% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €557 | €557 | = | 0.0% |
| Distributable reserves | 133 | €267,193 | €218,237 | -€48,956 | -18.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €15,746 | €13,946 | -€1,801 | -11.4% |
| Amounts payable within one year | 42/48 | €15,070 | €13,864 | -€1,206 | -8.0% |
| Trade debts | 44 | €3,807 | €1,848 | -€1,959 | -51.4% |
| Suppliers | 440/4 | €3,807 | €1,848 | -€1,959 | -51.4% |
| Taxes, remuneration and social security | 45 | €704 | €694 | -€10 | -1.5% |
| Taxes | 450/3 | €689 | €694 | +€5 | +0.7% |
| Remuneration and social security | 454/9 | €15 | €0 | -€15 | -100.0% |
| Other amounts payable | 47/48 | €10,559 | €11,322 | +€763 | +7.2% |
| Accrued charges and deferred income | 492/3 | €677 | €82 | -€595 | -87.9% |
| Non-recurring operating income | 76A | - | €320 | +€320 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,121 | €15,673 | -€13,448 | -46.2% |
| Other operating charges | 640/8 | €1,084 | €782 | -€301 | -27.8% |
| Gross operating margin | 9900 | -€26,418 | -€31,677 | -€5,259 | -19.9% |
| Operating profit (loss) | 9901 | -€56,623 | -€48,132 | +€8,490 | +15.0% |
| Financial income | 75/76B | €1,271 | €1,633 | +€362 | +28.5% |
| Recurring financial income | 75 | €1,271 | €1,633 | +€362 | +28.5% |
| Financial charges | 65/66B | €787 | €647 | -€140 | -17.8% |
| Recurring financial charges | 65 | €787 | €647 | -€140 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | -€56,139 | -€47,146 | +€8,993 | +16.0% |
| Income taxes | 67/77 | €138 | €144 | +€6 | +4.1% |
| Profit (loss) for the period | 9904 | -€56,277 | -€47,290 | +€8,987 | +16.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€56,277 | -€47,290 | +€8,987 | +16.0% |
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 28 September 2026 via checked.be.