TECHNO GYPSOS: 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 GYPSOS
Largest movements
- Receivables within one year +€39,887
up €39,887 (+45.7%), from €87,213 to €127,100
of which Trade receivables: +€39,713
- Cash +€16,051
up €16,051 (+959%), from €1,674 to €17,725
mainly Trade debts (+€62,182) and Net result for the year (+€23,814)
- Deferred charges and accrued income -€4,788
no longer reported in 2025 (was €4,788)
- Tangible fixed assets -€1,756
down €1,756 (-48.1%), from €3,649 to €1,893
- Trade debts +€62,182
new in 2025: €62,182
- Short-term financial debts -€41,421
no longer reported in 2025 (was €41,421)
- Profit (loss) carried forward +€23,814
up €23,814 (+49.6%), from €48,022 to €71,836
- Tax, wage and social debts +€8,850
new in 2025: €8,850
- Current portion of long-term debt -€4,031
no longer reported in 2025 (was €4,031)
- Gross operating margin +€23,354
up €23,354 (+127%), from €18,379 to €41,733
- Taxes +€8,485
up €8,485 (+344%), from €2,465 to €10,949
- Depreciation -€4,694
down €4,694 (-72.8%), from €6,450 to €1,756
- Financial charges -€1,550
down €1,550 (-38.7%), from €4,000 to €2,450
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 | €98,574 | €147,968 | +€49,394 | +50.1% |
| Fixed assets | 21/28 | €4,899 | €3,143 | -€1,756 | -35.8% |
| Tangible fixed assets | 22/27 | €3,649 | €1,893 | -€1,756 | -48.1% |
| Plant, machinery and equipment | 23 | €1,572 | €1,013 | -€559 | -35.5% |
| Furniture and vehicles | 24 | €1,446 | €880 | -€566 | -39.1% |
| Leasing and similar rights | 25 | €631 | - | -€631 | |
| Financial fixed assets | 28 | €1,250 | €1,250 | = | 0.0% |
| Current assets | 29/58 | €93,675 | €144,825 | +€51,150 | +54.6% |
| Amounts receivable within one year | 40/41 | €87,213 | €127,100 | +€39,887 | +45.7% |
| Trade receivables | 40 | €83,805 | €123,518 | +€39,713 | +47.4% |
| Other amounts receivable | 41 | €3,408 | €3,582 | +€174 | +5.1% |
| Cash at bank and in hand | 54/58 | €1,674 | €17,725 | +€16,051 | +959% |
| Deferred charges and accrued income | 490/1 | €4,788 | - | -€4,788 | |
| Total equity and liabilities | 10/49 | €98,574 | €147,968 | +€49,394 | +50.1% |
| Equity | 10/15 | €50,622 | €74,436 | +€23,814 | +47.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,022 | €71,836 | +€23,814 | +49.6% |
| Amounts payable | 17/49 | €47,952 | €73,532 | +€25,580 | +53.3% |
| Amounts payable after more than one year | 17 | €2,500 | €2,500 | = | 0.0% |
| Financial debts | 170/4 | €2,500 | €2,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €45,452 | €71,032 | +€25,580 | +56.3% |
| Current portion of amounts payable after more than one year | 42 | €4,031 | - | -€4,031 | |
| Financial debts | 43 | €41,421 | - | -€41,421 | |
| Credit institutions | 430/8 | €41,421 | - | -€41,421 | |
| Trade debts | 44 | - | €62,182 | +€62,182 | |
| Suppliers | 440/4 | - | €62,182 | +€62,182 | |
| Taxes, remuneration and social security | 45 | - | €8,850 | +€8,850 | |
| Taxes | 450/3 | - | €8,850 | +€8,850 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,450 | €1,756 | -€4,694 | -72.8% |
| Other operating charges | 640/8 | €2,466 | €2,793 | +€327 | +13.3% |
| Gross operating margin | 9900 | €18,379 | €41,733 | +€23,354 | +127% |
| Operating profit (loss) | 9901 | €9,463 | €37,184 | +€27,721 | +293% |
| Financial income | 75/76B | €86 | €29 | -€56 | -65.8% |
| Recurring financial income | 75 | €86 | €29 | -€56 | -65.8% |
| Financial charges | 65/66B | €4,000 | €2,450 | -€1,550 | -38.7% |
| Recurring financial charges | 65 | €4,000 | €2,450 | -€1,550 | -38.7% |
| Profit (loss) for the period before taxes | 9903 | €5,549 | €34,763 | +€29,214 | +526% |
| Income taxes | 67/77 | €2,465 | €10,949 | +€8,485 | +344% |
| Profit (loss) for the period | 9904 | €3,085 | €23,814 | +€20,729 | +672% |
| Profit (loss) for the period to be appropriated | 9905 | €3,085 | €23,814 | +€20,729 | +672% |
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 23 October 2026 via checked.be.