TECHNO ROUHARD: 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 ROUHARD
Largest movements
- Cash +€53,959
up €53,959 (+162%), from €33,358 to €87,317
mainly Receivables within one year (+€43,653) and Depreciation (+€14,455)
- Receivables within one year -€43,653
down €43,653 (-100%), from €43,653 to €0
of which Other amounts receivable: -€40,588
- Tangible fixed assets -€14,455
down €14,455 (-3.5%), from €408,868 to €394,413
- Tax, wage and social debts -€7,219
down €7,219 (-68.4%), from €10,547 to €3,328
of which Remuneration and social security: -€4,602
- Profit (loss) carried forward +€5,189
up €5,189 (+7.0%), from -€73,817 to -€68,627
- Staff costs -€22,564
down €22,564 (-41.4%), from €54,491 to €31,927
- Gross operating margin -€17,230
down €17,230 (-24.1%), from €71,608 to €54,379
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 | €486,254 | €482,112 | -€4,142 | -0.9% |
| Fixed assets | 21/28 | €408,868 | €394,413 | -€14,455 | -3.5% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €408,868 | €394,413 | -€14,455 | -3.5% |
| Land and buildings | 22 | €408,868 | €394,413 | -€14,455 | -3.5% |
| Current assets | 29/58 | €77,387 | €87,700 | +€10,313 | +13.3% |
| Amounts receivable within one year | 40/41 | €43,653 | €0 | -€43,653 | -100% |
| Trade receivables | 40 | €3,065 | €0 | -€3,065 | -100% |
| Other amounts receivable | 41 | €40,588 | €0 | -€40,588 | -100% |
| Cash at bank and in hand | 54/58 | €33,358 | €87,317 | +€53,959 | +162% |
| Deferred charges and accrued income | 490/1 | €376 | €383 | +€8 | +2.0% |
| Total equity and liabilities | 10/49 | €486,254 | €482,112 | -€4,142 | -0.9% |
| Equity | 10/15 | -€55,217 | -€50,027 | +€5,189 | +9.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,817 | -€68,627 | +€5,189 | +7.0% |
| Amounts payable | 17/49 | €541,471 | €532,140 | -€9,331 | -1.7% |
| Amounts payable within one year | 42/48 | €539,309 | €532,140 | -€7,169 | -1.3% |
| Trade debts | 44 | €387 | €437 | +€50 | +12.9% |
| Suppliers | 440/4 | €387 | €437 | +€50 | +12.9% |
| Taxes, remuneration and social security | 45 | €10,547 | €3,328 | -€7,219 | -68.4% |
| Taxes | 450/3 | €3,768 | €1,151 | -€2,617 | -69.5% |
| Remuneration and social security | 454/9 | €6,779 | €2,177 | -€4,602 | -67.9% |
| Other amounts payable | 47/48 | €528,375 | €528,375 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,162 | €0 | -€2,162 | -100% |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €54,491 | €31,927 | -€22,564 | -41.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,109 | €14,455 | -€654 | -4.3% |
| Other operating charges | 640/8 | €2,549 | €2,630 | +€80 | +3.1% |
| Gross operating margin | 9900 | €71,608 | €54,379 | -€17,230 | -24.1% |
| Operating profit (loss) | 9901 | -€541 | €5,367 | +€5,908 | |
| Financial charges | 65/66B | €262 | €178 | -€84 | -32.0% |
| Recurring financial charges | 65 | €262 | €178 | -€84 | -32.0% |
| Profit (loss) for the period before taxes | 9903 | -€803 | €5,189 | +€5,992 | |
| Profit (loss) for the period | 9904 | -€803 | €5,189 | +€5,992 | |
| Profit (loss) for the period to be appropriated | 9905 | -€803 | €5,189 | +€5,992 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.