Techno H.D.: 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 H.D.
Largest movements
- Tangible fixed assets +€52,162
up €52,162 (+24.1%), from €216,768 to €268,930
of which Land and buildings: +€53,180
- Receivables within one year -€17,032
down €17,032 (-67.0%), from €25,410 to €8,378
- Cash -€9,093
down €9,093 (-67.3%), from €13,507 to €4,414
mainly Investment in fixed assets (net) (-€61,468) and Tax, wage and social debts (-€13,579)
- Deferred charges and accrued income -€4,526
down €4,526 (-44.6%), from €10,151 to €5,625
- Other debts +€27,556
up €27,556 (+306%), from €9,011 to €36,567
- Debts after one year +€15,759
up €15,759 (+9.6%), from €163,496 to €179,255
- Tax, wage and social debts -€13,579
down €13,579 (-84.2%), from €16,133 to €2,554
of which Remuneration and social security: -€12,235
- Trade debts -€10,708
down €10,708 (-29.3%), from €36,574 to €25,865
- Write-downs +€30,000
new in 2025: €30,000
- Gross operating margin +€27,805
up €27,805 (+121%), from €22,920 to €50,725
- Depreciation +€4,733
up €4,733 (+105%), from €4,523 to €9,256
- Staff costs -€3,547
down €3,547 (-76.4%), from €4,644 to €1,097
- Other operating charges -€825
down €825 (-35.2%), from €2,343 to €1,518
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 | €267,655 | €289,215 | +€21,560 | +8.1% |
| Fixed assets | 21/28 | €218,586 | €270,798 | +€52,212 | +23.9% |
| Tangible fixed assets | 22/27 | €216,768 | €268,930 | +€52,162 | +24.1% |
| Land and buildings | 22 | €214,346 | €267,526 | +€53,180 | +24.8% |
| Plant, machinery and equipment | 23 | €553 | €95 | -€458 | -82.8% |
| Furniture and vehicles | 24 | €1,869 | €1,308 | -€561 | -30.0% |
| Financial fixed assets | 28 | €1,818 | €1,868 | +€50 | +2.8% |
| Current assets | 29/58 | €49,069 | €18,417 | -€30,652 | -62.5% |
| Amounts receivable within one year | 40/41 | €25,410 | €8,378 | -€17,032 | -67.0% |
| Trade receivables | 40 | €25,410 | €8,378 | -€17,032 | -67.0% |
| Cash at bank and in hand | 54/58 | €13,507 | €4,414 | -€9,093 | -67.3% |
| Deferred charges and accrued income | 490/1 | €10,151 | €5,625 | -€4,526 | -44.6% |
| Total equity and liabilities | 10/49 | €267,655 | €289,215 | +€21,560 | +8.1% |
| Equity | 10/15 | €29,941 | €31,589 | +€1,648 | +5.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,881 | €23,529 | +€1,648 | +7.5% |
| Amounts payable | 17/49 | €237,713 | €257,626 | +€19,912 | +8.4% |
| Amounts payable after more than one year | 17 | €163,496 | €179,255 | +€15,759 | +9.6% |
| Financial debts | 170/4 | €163,496 | €179,255 | +€15,759 | +9.6% |
| Amounts payable within one year | 42/48 | €74,217 | €78,370 | +€4,153 | +5.6% |
| Current portion of amounts payable after more than one year | 42 | €12,500 | €13,384 | +€884 | +7.1% |
| Trade debts | 44 | €36,574 | €25,865 | -€10,708 | -29.3% |
| Suppliers | 440/4 | €36,574 | €25,865 | -€10,708 | -29.3% |
| Taxes, remuneration and social security | 45 | €16,133 | €2,554 | -€13,579 | -84.2% |
| Taxes | 450/3 | €3,778 | €2,434 | -€1,344 | -35.6% |
| Remuneration and social security | 454/9 | €12,355 | €120 | -€12,235 | -99.0% |
| Other amounts payable | 47/48 | €9,011 | €36,567 | +€27,556 | +306% |
| Remuneration, social security and pensions | 62 | €4,644 | €1,097 | -€3,547 | -76.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,523 | €9,256 | +€4,733 | +105% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €30,000 | +€30,000 | |
| Other operating charges | 640/8 | €2,343 | €1,518 | -€825 | -35.2% |
| Gross operating margin | 9900 | €22,920 | €50,725 | +€27,805 | +121% |
| Operating profit (loss) | 9901 | €11,410 | €8,854 | -€2,556 | -22.4% |
| Financial income | 75/76B | - | €160 | +€160 | |
| Recurring financial income | 75 | - | €160 | +€160 | |
| Financial charges | 65/66B | €4,373 | €3,988 | -€385 | -8.8% |
| Recurring financial charges | 65 | €4,373 | €3,988 | -€385 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €7,037 | €5,026 | -€2,011 | -28.6% |
| Income taxes | 67/77 | €3,778 | €3,378 | -€400 | -10.6% |
| Profit (loss) for the period | 9904 | €3,259 | €1,648 | -€1,611 | -49.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,259 | €1,648 | -€1,611 | -49.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.