TECHNO-POSE CONCEPT: 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-POSE CONCEPT
Largest movements
- Cash +€35,252
up €35,252 (+298.4%), from €11,814 to €47,066
mainly Net result for the year (+€55,606) and Tax, wage and social debts (+€23,898)
- Receivables within one year +€15,769
up €15,769 (+107.2%), from €14,707 to €30,476
of which Trade receivables: +€26,823
- Deferred charges and accrued income -€9,378
down €9,378 (-33.0%), from €28,446 to €19,068
- Tangible fixed assets -€4,994
down €4,994 (-4.0%), from €123,861 to €118,867
of which Land and buildings: -€4,755
- Profit (loss) carried forward +€97,766
new in 2025: €97,766
- Reserves -€40,300
down €40,300 (-41.2%), from €97,766 to €57,466
- Tax, wage and social debts +€23,898
up €23,898 (+1472.0%), from €1,623 to €25,521
of which Taxes: +€24,905
- Trade debts -€18,484
down €18,484 (-81.7%), from €22,632 to €4,148
- Other debts -€15,000
down €15,000 (-100.0%), from €15,000 to €0
- Gross operating margin +€54,983
up €54,983 (+138.9%), from €39,586 to €94,569
- Taxes +€21,326
up €21,326 (+295.5%), from €7,218 to €28,544
- Financial charges -€1,547
down €1,547 (-23.0%), from €6,736 to €5,189
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 | €178,878 | €215,527 | +€36,649 | +20.5% |
| Fixed assets | 21/28 | €123,911 | €118,917 | -€4,994 | -4.0% |
| Tangible fixed assets | 22/27 | €123,861 | €118,867 | -€4,994 | -4.0% |
| Land and buildings | 22 | €123,300 | €118,545 | -€4,755 | -3.9% |
| Plant, machinery and equipment | 23 | €561 | €322 | -€240 | -42.7% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €54,967 | €96,610 | +€41,643 | +75.8% |
| Amounts receivable within one year | 40/41 | €14,707 | €30,476 | +€15,769 | +107.2% |
| Trade receivables | 40 | €1,997 | €28,819 | +€26,823 | +1343.5% |
| Other amounts receivable | 41 | €12,710 | €1,657 | -€11,054 | -87.0% |
| Cash at bank and in hand | 54/58 | €11,814 | €47,066 | +€35,252 | +298.4% |
| Deferred charges and accrued income | 490/1 | €28,446 | €19,068 | -€9,378 | -33.0% |
| Total equity and liabilities | 10/49 | €178,878 | €215,527 | +€36,649 | +20.5% |
| Equity | 10/15 | €118,226 | €173,832 | +€55,606 | +47.0% |
| Contributions | 10/11 | €20,460 | €18,600 | -€1,860 | -9.1% |
| Reserves | 13 | €97,766 | €57,466 | -€40,300 | -41.2% |
| Distributable reserves | 133 | €97,766 | €57,466 | -€40,300 | -41.2% |
| Profit (loss) carried forward | 14 | - | €97,766 | +€97,766 | |
| Amounts payable | 17/49 | €60,652 | €41,694 | -€18,957 | -31.3% |
| Amounts payable within one year | 42/48 | €60,652 | €41,669 | -€18,983 | -31.3% |
| Current portion of amounts payable after more than one year | 42 | €9,396 | €0 | -€9,396 | -100.0% |
| Financial debts | 43 | €12,000 | €12,000 | = | 0.0% |
| Credit institutions | 430/8 | €12,000 | €12,000 | = | 0.0% |
| Trade debts | 44 | €22,632 | €4,148 | -€18,484 | -81.7% |
| Suppliers | 440/4 | €22,632 | €4,148 | -€18,484 | -81.7% |
| Taxes, remuneration and social security | 45 | €1,623 | €25,521 | +€23,898 | +1472.0% |
| Taxes | 450/3 | €247 | €25,152 | +€24,905 | +10085.0% |
| Remuneration and social security | 454/9 | €1,376 | €369 | -€1,007 | -73.2% |
| Other amounts payable | 47/48 | €15,000 | €0 | -€15,000 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €25 | +€25 | |
| Non-recurring operating income | 76A | - | €123 | +€123 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,767 | €4,994 | -€773 | -13.4% |
| Other operating charges | 640/8 | €775 | €945 | +€170 | +22.0% |
| Gross operating margin | 9900 | €39,586 | €94,569 | +€54,983 | +138.9% |
| Operating profit (loss) | 9901 | €33,044 | €88,629 | +€55,585 | +168.2% |
| Financial income | 75/76B | €93 | €710 | +€617 | +660.1% |
| Recurring financial income | 75 | €93 | €710 | +€617 | +660.1% |
| Financial charges | 65/66B | €6,736 | €5,189 | -€1,547 | -23.0% |
| Recurring financial charges | 65 | €6,736 | €5,189 | -€1,547 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | €26,401 | €84,150 | +€57,749 | +218.7% |
| Income taxes | 67/77 | €7,218 | €28,544 | +€21,326 | +295.5% |
| Profit (loss) for the period | 9904 | €19,184 | €55,606 | +€36,423 | +189.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,184 | €55,606 | +€36,423 | +189.9% |
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 2 October 2026 via checked.be.