TECHNO MANAGEMENT: 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 MANAGEMENT
Largest movements
- Cash -€103,976
down €103,976 (-50.3%), from €206,712 to €102,736
mainly Current investments (-€99,263) and Investment in fixed assets (net) (-€41,036)
- Current investments +€99,263
new in 2025: €99,263
- Tangible fixed assets +€39,721
up €39,721 (+1744.3%), from €2,277 to €41,998
of which Furniture and vehicles: +€39,977
- Receivables within one year -€34,775
down €34,775 (-84.9%), from €40,972 to €6,197
of which Trade receivables: -€32,161
- Trade debts -€4,568
down €4,568 (-31.2%), from €14,662 to €10,094
- Reserves +€4,100
up €4,100 (+2.5%), from €164,326 to €168,426
- Gross operating margin +€8,100
up €8,100 (+36.9%), from €21,960 to €30,060
- Depreciation -€4,194
down €4,194 (-76.1%), from €5,509 to €1,315
- Financial charges +€716
up €716 (+284.0%), from €252 to €968
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 | €250,696 | €250,485 | -€211 | -0.1% |
| Fixed assets | 21/28 | €2,277 | €41,998 | +€39,721 | +1744.3% |
| Tangible fixed assets | 22/27 | €2,277 | €41,998 | +€39,721 | +1744.3% |
| Furniture and vehicles | 24 | €2,021 | €41,998 | +€39,977 | +1977.8% |
| Other tangible fixed assets | 26 | €256 | - | -€256 | |
| Current assets | 29/58 | €248,418 | €208,486 | -€39,932 | -16.1% |
| Amounts receivable within one year | 40/41 | €40,972 | €6,197 | -€34,775 | -84.9% |
| Trade receivables | 40 | €32,161 | - | -€32,161 | |
| Other amounts receivable | 41 | €8,811 | €6,197 | -€2,614 | -29.7% |
| Current investments | 50/53 | - | €99,263 | +€99,263 | |
| Cash at bank and in hand | 54/58 | €206,712 | €102,736 | -€103,976 | -50.3% |
| Deferred charges and accrued income | 490/1 | €735 | €290 | -€445 | -60.5% |
| Total equity and liabilities | 10/49 | €250,696 | €250,485 | -€211 | -0.1% |
| Equity | 10/15 | €172,492 | €176,683 | +€4,191 | +2.4% |
| Contributions | 10/11 | €7,100 | €7,100 | = | 0.0% |
| Reserves | 13 | €164,326 | €168,426 | +€4,100 | +2.5% |
| Distributable reserves | 133 | €164,326 | €168,426 | +€4,100 | +2.5% |
| Profit (loss) carried forward | 14 | €1,067 | €1,157 | +€91 | +8.5% |
| Amounts payable | 17/49 | €78,203 | €73,802 | -€4,402 | -5.6% |
| Amounts payable after more than one year | 17 | €37,856 | €40,333 | +€2,477 | +6.5% |
| Other amounts payable | 178/9 | €37,856 | €40,333 | +€2,477 | +6.5% |
| Amounts payable within one year | 42/48 | €40,338 | €33,469 | -€6,870 | -17.0% |
| Trade debts | 44 | €14,662 | €10,094 | -€4,568 | -31.2% |
| Suppliers | 440/4 | €14,662 | €10,094 | -€4,568 | -31.2% |
| Taxes, remuneration and social security | 45 | €6,677 | €6,370 | -€307 | -4.6% |
| Taxes | 450/3 | €2,677 | €2,370 | -€307 | -11.5% |
| Remuneration and social security | 454/9 | €4,000 | €4,000 | = | 0.0% |
| Other amounts payable | 47/48 | €19,000 | €17,005 | -€1,995 | -10.5% |
| Accrued charges and deferred income | 492/3 | €9 | - | -€9 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,509 | €1,315 | -€4,194 | -76.1% |
| Other operating charges | 640/8 | €733 | €735 | +€2 | +0.3% |
| Gross operating margin | 9900 | €21,960 | €30,060 | +€8,100 | +36.9% |
| Operating profit (loss) | 9901 | €15,717 | €28,010 | +€12,293 | +78.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €252 | €968 | +€716 | +284.0% |
| Recurring financial charges | 65 | €252 | €968 | +€716 | +284.0% |
| Profit (loss) for the period before taxes | 9903 | €15,465 | €27,041 | +€11,576 | +74.9% |
| Income taxes | 67/77 | €4,852 | €4,951 | +€98 | +2.0% |
| Profit (loss) for the period | 9904 | €10,612 | €22,091 | +€11,478 | +108.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,612 | €22,091 | +€11,478 | +108.2% |
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 5 October 2026 via checked.be.