TECHNO-SOFT: 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-SOFT
Largest movements
- Tangible fixed assets -€10,878
down €10,878 (-17.6%), from €61,897 to €51,019
of which Furniture and vehicles: -€10,392
- Cash +€6,333
up €6,333 (+10.2%), from €62,152 to €68,485
mainly Depreciation (+€15,613) and Net result for the year (+€6,874)
- Receivables within one year +€3,261
up €3,261 (+10.5%), from €31,160 to €34,421
of which Trade receivables: +€2,361
- Short-term financial debts -€7,924
down €7,924 (-22.6%), from €35,063 to €27,139
- Reserves +€6,000
up €6,000 (+5.7%), from €106,048 to €112,048
of which Distributable reserves: +€6,000
- Gross operating margin +€6,999
up €6,999 (+35.0%), from €20,015 to €27,014
- Financial income -€6,624
down €6,624 (-49.0%), from €13,512 to €6,888
- Other operating charges -€4,847
down €4,847 (-83.9%), from €5,775 to €928
- Financial charges +€4,104
up €4,104 (+206.4%), from €1,988 to €6,092
- Taxes +€1,222
up €1,222 (+38.5%), from €3,173 to €4,395
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 | €252,440 | €252,195 | -€245 | -0.1% |
| Fixed assets | 21/28 | €63,397 | €52,519 | -€10,878 | -17.2% |
| Tangible fixed assets | 22/27 | €61,897 | €51,019 | -€10,878 | -17.6% |
| Plant, machinery and equipment | 23 | €1,680 | €1,194 | -€486 | -28.9% |
| Furniture and vehicles | 24 | €60,217 | €49,825 | -€10,392 | -17.3% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €189,043 | €199,676 | +€10,633 | +5.6% |
| Amounts receivable within one year | 40/41 | €31,160 | €34,421 | +€3,261 | +10.5% |
| Trade receivables | 40 | €29,560 | €31,921 | +€2,361 | +8.0% |
| Other amounts receivable | 41 | €1,600 | €2,500 | +€900 | +56.3% |
| Current investments | 50/53 | €95,731 | €96,126 | +€395 | +0.4% |
| Cash at bank and in hand | 54/58 | €62,152 | €68,485 | +€6,333 | +10.2% |
| Deferred charges and accrued income | 490/1 | - | €644 | +€644 | |
| Total equity and liabilities | 10/49 | €252,440 | €252,195 | -€245 | -0.1% |
| Equity | 10/15 | €197,330 | €204,204 | +€6,874 | +3.5% |
| Contributions | 10/11 | €2,479 | €2,479 | = | 0.0% |
| Reserves | 13 | €106,048 | €112,048 | +€6,000 | +5.7% |
| Non-distributable reserves | 130/1 | €248 | €248 | = | 0.0% |
| Reserves not available under the articles | 1311 | €248 | €248 | = | 0.0% |
| Distributable reserves | 133 | €105,800 | €111,800 | +€6,000 | +5.7% |
| Profit (loss) carried forward | 14 | €88,803 | €89,677 | +€874 | +1.0% |
| Amounts payable | 17/49 | €55,110 | €47,991 | -€7,119 | -12.9% |
| Amounts payable within one year | 42/48 | €55,110 | €47,991 | -€7,119 | -12.9% |
| Financial debts | 43 | €35,063 | €27,139 | -€7,924 | -22.6% |
| Credit institutions | 430/8 | €35,063 | €27,139 | -€7,924 | -22.6% |
| Trade debts | 44 | €942 | €1,518 | +€576 | +61.1% |
| Suppliers | 440/4 | €942 | €1,518 | +€576 | +61.1% |
| Taxes, remuneration and social security | 45 | €19,105 | €19,334 | +€229 | +1.2% |
| Taxes | 450/3 | €19,026 | €19,334 | +€308 | +1.6% |
| Remuneration and social security | 454/9 | €79 | - | -€79 | |
| Non-recurring operating income | 76A | €197 | - | -€197 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,577 | €15,613 | +€36 | +0.2% |
| Other operating charges | 640/8 | €5,775 | €928 | -€4,847 | -83.9% |
| Gross operating margin | 9900 | €20,015 | €27,014 | +€6,999 | +35.0% |
| Operating profit (loss) | 9901 | -€1,337 | €10,473 | +€11,810 | |
| Financial income | 75/76B | €13,512 | €6,888 | -€6,624 | -49.0% |
| Recurring financial income | 75 | €13,512 | €6,888 | -€6,624 | -49.0% |
| Financial charges | 65/66B | €1,988 | €6,092 | +€4,104 | +206.4% |
| Recurring financial charges | 65 | €1,988 | €6,092 | +€4,104 | +206.4% |
| Profit (loss) for the period before taxes | 9903 | €10,187 | €11,269 | +€1,082 | +10.6% |
| Income taxes | 67/77 | €3,173 | €4,395 | +€1,222 | +38.5% |
| Profit (loss) for the period | 9904 | €7,014 | €6,874 | -€140 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,014 | €6,874 | -€140 | -2.0% |
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 10 October 2026 via checked.be.