TECHNO - JARDIN: 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 - JARDIN
Largest movements
- Cash +€28,175
up €28,175 (+62.6%), from €44,998 to €73,173
mainly Depreciation (+€46,889) and Tax, wage and social debts (+€15,421)
- Receivables within one year +€11,980
up €11,980 (+10.4%), from €115,225 to €127,205
of which Trade receivables: +€11,980
- Stocks and contracts +€6,215
up €6,215 (+9.4%), from €66,410 to €72,625
- Tax, wage and social debts +€15,421
up €15,421 (+112%), from €13,807 to €29,229
of which Remuneration and social security: +€13,463
- Current portion of long-term debt +€15,090
up €15,090 (+81.9%), from €18,431 to €33,521
- Trade debts +€6,020
up €6,020 (+8.4%), from €71,434 to €77,454
- Other debts +€5,535
up €5,535 (+9.4%), from €58,845 to €64,380
- Reserves +€4,621
up €4,621 (+7.1%), from €65,436 to €70,057
of which Distributable reserves: +€4,621
- Gross operating margin +€52,817
up €52,817 (+31.0%), from €170,492 to €223,309
- Staff costs +€50,599
up €50,599 (+45.4%), from €111,346 to €161,945
- Depreciation +€2,420
up €2,420 (+5.4%), from €44,469 to €46,889
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 | €361,416 | €407,443 | +€46,027 | +12.7% |
| Fixed assets | 21/28 | €130,333 | €128,590 | -€1,743 | -1.3% |
| Tangible fixed assets | 22/27 | €130,333 | €128,590 | -€1,743 | -1.3% |
| Land and buildings | 22 | €29,867 | €20,329 | -€9,538 | -31.9% |
| Plant, machinery and equipment | 23 | €44,877 | €64,178 | +€19,301 | +43.0% |
| Furniture and vehicles | 24 | €38,571 | €28,988 | -€9,583 | -24.8% |
| Other tangible fixed assets | 26 | €17,018 | €15,094 | -€1,923 | -11.3% |
| Current assets | 29/58 | €231,083 | €278,853 | +€47,770 | +20.7% |
| Stocks and contracts in progress | 3 | €66,410 | €72,625 | +€6,215 | +9.4% |
| Stocks | 30/36 | €66,410 | €72,625 | +€6,215 | +9.4% |
| Amounts receivable within one year | 40/41 | €115,225 | €127,205 | +€11,980 | +10.4% |
| Trade receivables | 40 | €115,225 | €127,205 | +€11,980 | +10.4% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €44,998 | €73,173 | +€28,175 | +62.6% |
| Deferred charges and accrued income | 490/1 | €4,451 | €5,851 | +€1,400 | +31.4% |
| Total equity and liabilities | 10/49 | €361,416 | €407,443 | +€46,027 | +12.7% |
| Equity | 10/15 | €140,436 | €145,056 | +€4,620 | +3.3% |
| Contributions | 10/11 | €75,000 | €74,999 | -€1 | 0.0% |
| Capital | 10 | €75,000 | €74,999 | -€1 | 0.0% |
| Issued capital | 100 | €75,000 | €74,999 | -€1 | 0.0% |
| Reserves | 13 | €65,436 | €70,057 | +€4,621 | +7.1% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €57,936 | €62,557 | +€4,621 | +8.0% |
| Amounts payable | 17/49 | €220,979 | €262,387 | +€41,408 | +18.7% |
| Amounts payable after more than one year | 17 | €58,462 | €57,759 | -€702 | -1.2% |
| Financial debts | 170/4 | €58,462 | €57,759 | -€702 | -1.2% |
| Amounts payable within one year | 42/48 | €162,517 | €204,583 | +€42,066 | +25.9% |
| Current portion of amounts payable after more than one year | 42 | €18,431 | €33,521 | +€15,090 | +81.9% |
| Trade debts | 44 | €71,434 | €77,454 | +€6,020 | +8.4% |
| Suppliers | 440/4 | €71,434 | €77,454 | +€6,020 | +8.4% |
| Taxes, remuneration and social security | 45 | €13,807 | €29,229 | +€15,421 | +112% |
| Taxes | 450/3 | €7,819 | €9,778 | +€1,959 | +25.1% |
| Remuneration and social security | 454/9 | €5,989 | €19,451 | +€13,463 | +225% |
| Other amounts payable | 47/48 | €58,845 | €64,380 | +€5,535 | +9.4% |
| Accrued charges and deferred income | 492/3 | - | €44 | +€44 | |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €111,346 | €161,945 | +€50,599 | +45.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,469 | €46,889 | +€2,420 | +5.4% |
| Other operating charges | 640/8 | €4,722 | €4,918 | +€195 | +4.1% |
| Gross operating margin | 9900 | €170,492 | €223,309 | +€52,817 | +31.0% |
| Operating profit (loss) | 9901 | €9,954 | €9,557 | -€397 | -4.0% |
| Financial income | 75/76B | €59 | €619 | +€560 | +954% |
| Recurring financial income | 75 | €59 | €619 | +€560 | +954% |
| Financial charges | 65/66B | €4,633 | €5,554 | +€920 | +19.9% |
| Recurring financial charges | 65 | €4,533 | €5,104 | +€570 | +12.6% |
| Non-recurring financial charges | 66B | €100 | €450 | +€350 | +350% |
| Profit (loss) for the period before taxes | 9903 | €5,379 | €4,623 | -€757 | -14.1% |
| Income taxes | 67/77 | €726 | €2 | -€724 | -99.8% |
| Profit (loss) for the period | 9904 | €4,653 | €4,621 | -€33 | -0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,653 | €4,621 | -€33 | -0.7% |
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 15 October 2026 via checked.be.