TECHNOCAMPUS: 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.
What changed
TECHNOCAMPUS
NACE 85.592, Vocational training
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€271,041
2024 · €444,306-€173,264
Equity
€4.6m
2024 · €4.8m-€207,836
Cash
€4.8m
2024 · €2.8m+€2.0m
Balance sheet total
€13.6m
2024 · €13.6m-€680
Largest movements
Assets
- Cash +€2.0m
up €2.0m (+71.2%), from €2.8m to €4.8m
mainly Receivables within one year (+€1.9m) and Depreciation (+€540,632)
- Receivables within one year -€1.9m
down €1.9m (-36.7%), from €5.3m to €3.3m
of which Other amounts receivable: -€1.8m
- Current investments +€500,000
up €500,000 (+16.7%), from €3.0m to €3.5m
- Receivables after one year -€357,969
down €357,969 (-34.9%), from €1.0m to €668,379
- Tangible fixed assets -€145,289
down €145,289 (-10.7%), from €1.4m to €1.2m
of which Plant, machinery and equipment: -€105,529
Equity and liabilities
- Investment grants -€478,878
down €478,878 (-20.0%), from €2.4m to €1.9m
- Profit (loss) carried forward +€203,281
up €203,281 (+21.2%), from €957,919 to €1.2m
- Accrued charges and deferred income +€178,079
up €178,079 (+2.6%), from €6.9m to €7.1m
Income statement
- Staff costs +€476,161
up €476,161 (+7.1%), from €6.7m to €7.2m
- Services and other goods +€394,698
up €394,698 (+14.1%), from €2.8m to €3.2m
- Turnover +€273,335
up €273,335 (+17.8%), from €1.5m to €1.8m
- Write-downs -€80,110
down €80,110, from €37,453 to -€42,658
- Financial income +€61,185
up €61,185 (+365.9%), from €16,722 to €77,907
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.
Result 2024
€444,306
Turnover
+€273,335
Other operating income
+€18,877
Goods and materials
-€23,448
Services and other goods
-€394,698
Staff costs
-€476,161
Depreciation
+€34,165
Write-downs
+€80,110
Other operating charges
-€44,112
Other operating items
+€295,372
Financial income
+€61,185
Financial charges
+€2,110
Result 2025
€271,041
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.
From operations
+€3.4m
Investment
-€889,968
Financing
-€478,878
Cash 2024
€2.8m
From operations (derived)
+€3.4m
Net result for the year
+€271,041
Depreciation
+€540,632
Receivables after one year
+€357,969
Receivables within one year
+€1.9m
Deferred charges and accrued income
+€72,042
Debts within one year
+€29,077
Accrued charges and deferred income
+€178,079
Investment (derived)
-€889,968
Investment in fixed assets (net)
-€389,968
Current investments
-€500,000
Financing
-€478,878
Contributions, distributions and other
-€478,878
Cash 2025
€4.8m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,594,066 | €13,593,387 | -€680 | 0.0% |
| Fixed assets | 21/28 | €1,372,209 | €1,221,545 | -€150,664 | -11.0% |
| Intangible fixed assets | 21 | €10,749 | €5,375 | -€5,375 | -50.0% |
| Tangible fixed assets | 22/27 | €1,361,460 | €1,216,171 | -€145,289 | -10.7% |
| Plant, machinery and equipment | 23 | €1,220,805 | €1,115,276 | -€105,529 | -8.6% |
| Furniture and vehicles | 24 | €31,899 | €20,259 | -€11,639 | -36.5% |
| Other tangible fixed assets | 26 | €108,756 | €80,636 | -€28,121 | -25.9% |
| Current assets | 29/58 | €12,221,857 | €12,371,841 | +€149,984 | +1.2% |
| Amounts receivable after more than one year | 29 | €1,026,348 | €668,379 | -€357,969 | -34.9% |
| Other amounts receivable | 291 | €1,026,348 | €668,379 | -€357,969 | -34.9% |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €5,254,201 | €3,324,289 | -€1.9m | -36.7% |
| Trade receivables | 40 | €542,857 | €395,418 | -€147,439 | -27.2% |
| Other amounts receivable | 41 | €4,711,344 | €2,928,871 | -€1.8m | -37.8% |
| Current investments | 50/53 | €3,000,000 | €3,500,000 | +€500,000 | +16.7% |
| Cash at bank and in hand | 54/58 | €2,823,071 | €4,832,978 | +€2.0m | +71.2% |
| Deferred charges and accrued income | 490/1 | €118,236 | €46,194 | -€72,042 | -60.9% |
| Total equity and liabilities | 10/49 | €13,594,066 | €13,593,387 | -€680 | 0.0% |
| Equity | 10/15 | €4,801,488 | €4,593,651 | -€207,836 | -4.3% |
| Reserves | 13 | €1,450,753 | €1,518,513 | +€67,760 | +4.7% |
| Profit (loss) carried forward | 14 | €957,919 | €1,161,200 | +€203,281 | +21.2% |
| Investment grants | 15 | €2,392,816 | €1,913,938 | -€478,878 | -20.0% |
| Provisions and deferred taxes | 16 | €358,468 | €358,468 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €358,468 | €358,468 | = | 0.0% |
| Major repairs and maintenance | 162 | €358,468 | €358,468 | = | 0.0% |
| Amounts payable | 17/49 | €8,434,110 | €8,641,267 | +€207,157 | +2.5% |
| Amounts payable within one year | 42/48 | €1,524,285 | €1,553,362 | +€29,077 | +1.9% |
| Trade debts | 44 | €322,422 | €238,015 | -€84,406 | -26.2% |
| Suppliers | 440/4 | €322,422 | €238,015 | -€84,406 | -26.2% |
| Taxes, remuneration and social security | 45 | €1,085,287 | €1,174,103 | +€88,816 | +8.2% |
| Taxes | 450/3 | €226,135 | €230,164 | +€4,029 | +1.8% |
| Remuneration and social security | 454/9 | €859,152 | €943,939 | +€84,787 | +9.9% |
| Accrued charges and deferred income | 492/3 | €6,909,826 | €7,087,905 | +€178,079 | +2.6% |
| Operating income | 70/76A | €11,189,720 | €11,798,956 | +€609,236 | +5.4% |
| Turnover | 70 | €1,534,128 | €1,807,463 | +€273,335 | +17.8% |
| Other operating income | 74 | €95,752 | €114,629 | +€18,877 | +19.7% |
| Non-recurring operating income | 76A | €12,997 | €79,742 | +€66,745 | +513.5% |
| Operating charges | 60/66A | €10,752,761 | €11,598,556 | +€845,795 | +7.9% |
| Goods for resale, raw materials and consumables | 60 | €613,498 | €636,945 | +€23,448 | +3.8% |
| Purchases | 600/8 | €613,498 | €636,945 | +€23,448 | +3.8% |
| Services and other goods | 61 | €2,798,881 | €3,193,579 | +€394,698 | +14.1% |
| Remuneration, social security and pensions | 62 | €6,704,961 | €7,181,122 | +€476,161 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €574,797 | €540,632 | -€34,165 | -5.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €37,453 | -€42,658 | -€80,110 | |
| Other operating charges | 640/8 | €44,823 | €88,935 | +€44,112 | +98.4% |
| Non-recurring operating charges | 66A | €210 | €0 | -€210 | -100.0% |
| Operating profit (loss) | 9901 | €436,959 | €200,401 | -€236,559 | -54.1% |
| Financial income | 75/76B | €16,722 | €77,907 | +€61,185 | +365.9% |
| Recurring financial income | 75 | €16,722 | €77,907 | +€61,185 | +365.9% |
| Other financial income | 752/9 | €16,722 | €77,907 | +€61,185 | +365.9% |
| Financial charges | 65/66B | €9,376 | €7,266 | -€2,110 | -22.5% |
| Recurring financial charges | 65 | €9,376 | €7,266 | -€2,110 | -22.5% |
| Other financial charges | 652/9 | €9,376 | €7,266 | -€2,110 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | €444,306 | €271,041 | -€173,264 | -39.0% |
| Profit (loss) for the period | 9904 | €444,306 | €271,041 | -€173,264 | -39.0% |
| Profit (loss) for the period to be appropriated | 9905 | €444,306 | €271,041 | -€173,264 | -39.0% |
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 3 October 2026 via checked.be.