TECHNO POINT: 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 POINT
Largest movements
- Cash +€52,498
up €52,498 (+97.6%), from €53,767 to €106,265
mainly Net result for the year (+€51,807) and Debts after one year (+€28,210)
- Tangible fixed assets +€52,276
up €52,276 (+101%), from €51,993 to €104,269
of which Land and buildings: +€35,000
- Receivables within one year -€23,381
down €23,381 (-54.4%), from €42,963 to €19,582
of which Other amounts receivable: -€23,381
- Formation expenses -€2,667
down €2,667 (-20.0%), from €13,333 to €10,667
- Profit (loss) carried forward +€51,807
up €51,807 (+38.5%), from €134,642 to €186,450
- Debts after one year +€28,210
up €28,210 (+17,188%), from €164 to €28,374
- Current portion of long-term debt -€3,752
down €3,752 (-38.3%), from €9,806 to €6,054
- Staff costs -€31,009
down €31,009 (-94.2%), from €32,915 to €1,906
- Depreciation +€15,321
up €15,321 (+166%), from €9,244 to €24,564
- Gross operating margin -€5,195
down €5,195 (-5.3%), from €97,148 to €91,953
- Financial charges +€4,454
up €4,454 (+4,266%), from €104 to €4,558
- Taxes -€3,835
down €3,835 (-40.7%), from €9,412 to €5,577
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 | €168,559 | €246,034 | +€77,475 | +46.0% |
| Formation expenses | 20 | €13,333 | €10,667 | -€2,667 | -20.0% |
| Fixed assets | 21/28 | €55,551 | €107,827 | +€52,276 | +94.1% |
| Tangible fixed assets | 22/27 | €51,993 | €104,269 | +€52,276 | +101% |
| Land and buildings | 22 | - | €35,000 | +€35,000 | |
| Furniture and vehicles | 24 | €12,993 | - | -€12,993 | |
| Leasing and similar rights | 25 | €39,000 | €69,269 | +€30,269 | +77.6% |
| Financial fixed assets | 28 | €3,558 | €3,558 | = | 0.0% |
| Current assets | 29/58 | €99,674 | €127,540 | +€27,866 | +28.0% |
| Stocks and contracts in progress | 3 | €2,944 | €1,694 | -€1,250 | -42.5% |
| Stocks | 30/36 | €2,944 | €1,694 | -€1,250 | -42.5% |
| Amounts receivable within one year | 40/41 | €42,963 | €19,582 | -€23,381 | -54.4% |
| Trade receivables | 40 | €9,669 | €9,669 | = | 0.0% |
| Other amounts receivable | 41 | €33,294 | €9,912 | -€23,381 | -70.2% |
| Cash at bank and in hand | 54/58 | €53,767 | €106,265 | +€52,498 | +97.6% |
| Total equity and liabilities | 10/49 | €168,559 | €246,034 | +€77,475 | +46.0% |
| Equity | 10/15 | €155,102 | €206,910 | +€51,807 | +33.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Contributions outside capital | 11 | €20,460 | €20,460 | = | 0.0% |
| Other | 1109/19 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €134,642 | €186,450 | +€51,807 | +38.5% |
| Amounts payable | 17/49 | €13,457 | €39,125 | +€25,668 | +191% |
| Amounts payable after more than one year | 17 | €164 | €28,374 | +€28,210 | +17,188% |
| Financial debts | 170/4 | €164 | €28,374 | +€28,210 | +17,188% |
| Amounts payable within one year | 42/48 | €13,293 | €10,751 | -€2,542 | -19.1% |
| Current portion of amounts payable after more than one year | 42 | €9,806 | €6,054 | -€3,752 | -38.3% |
| Trade debts | 44 | €3,487 | €3,914 | +€427 | +12.3% |
| Suppliers | 440/4 | €3,487 | €3,914 | +€427 | +12.3% |
| Taxes, remuneration and social security | 45 | - | €602 | +€602 | |
| Taxes | 450/3 | - | €602 | +€602 | |
| Other amounts payable | 47/48 | - | €182 | +€182 | |
| Remuneration, social security and pensions | 62 | €32,915 | €1,906 | -€31,009 | -94.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,244 | €24,564 | +€15,321 | +166% |
| Other operating charges | 640/8 | €1,472 | €3,543 | +€2,071 | +141% |
| Gross operating margin | 9900 | €97,148 | €91,953 | -€5,195 | -5.3% |
| Operating profit (loss) | 9901 | €53,517 | €61,940 | +€8,423 | +15.7% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €104 | €4,558 | +€4,454 | +4,266% |
| Recurring financial charges | 65 | €104 | €4,558 | +€4,454 | +4,266% |
| Profit (loss) for the period before taxes | 9903 | €53,413 | €57,384 | +€3,971 | +7.4% |
| Income taxes | 67/77 | €9,412 | €5,577 | -€3,835 | -40.7% |
| Profit (loss) for the period | 9904 | €44,001 | €51,807 | +€7,807 | +17.7% |
| Profit (loss) for the period to be appropriated | 9905 | €44,001 | €51,807 | +€7,807 | +17.7% |
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 20 October 2026 via checked.be.