TECHNOLOGIE PERFORMANCE SERVICE: 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.
TECHNOLOGIE PERFORMANCE SERVICE
Largest movements
- Receivables within one year +€78,485
up €78,485 (+305%), from €25,715 to €104,200
of which Trade receivables: +€96,300
- Cash +€39,023
up €39,023 (+51.7%), from €75,465 to €114,488
mainly Trade debts (+€120,623) and Net result for the year (+€9,474)
- Stocks and contracts -€7,000
down €7,000 (-1.8%), from €393,500 to €386,500
- Trade debts +€120,623
up €120,623 (+83.9%), from €143,816 to €264,438
- Tax, wage and social debts -€27,609
down €27,609 (-93.2%), from €29,634 to €2,025
of which Remuneration and social security: -€18,000
- Reserves +€9,450
up €9,450 (+13.4%), from €70,560 to €80,010
of which Distributable reserves: +€9,450
- Accrued charges and deferred income +€6,372
up €6,372 (+88.3%), from €7,218 to €13,590
- Taxes -€10,470
down €10,470 (-76.7%), from €13,657 to €3,187
- Write-downs +€7,500
no longer reported in 2025 (was -€7,500)
- Other operating charges -€1,028
down €1,028 (-66.6%), from €1,542 to €515
- Financial charges -€715
down €715 (-9.5%), from €7,532 to €6,817
- Depreciation -€600
down €600 (-60.0%), from €1,000 to €400
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 | €495,080 | €605,188 | +€110,108 | +22.2% |
| Fixed assets | 21/28 | €400 | - | -€400 | |
| Tangible fixed assets | 22/27 | €400 | - | -€400 | |
| Plant, machinery and equipment | 23 | €400 | - | -€400 | |
| Current assets | 29/58 | €494,680 | €605,188 | +€110,508 | +22.3% |
| Stocks and contracts in progress | 3 | €393,500 | €386,500 | -€7,000 | -1.8% |
| Stocks | 30/36 | €393,500 | €386,500 | -€7,000 | -1.8% |
| Amounts receivable within one year | 40/41 | €25,715 | €104,200 | +€78,485 | +305% |
| Trade receivables | 40 | €7,900 | €104,200 | +€96,300 | +1,219% |
| Other amounts receivable | 41 | €17,815 | - | -€17,815 | |
| Cash at bank and in hand | 54/58 | €75,465 | €114,488 | +€39,023 | +51.7% |
| Total equity and liabilities | 10/49 | €495,080 | €605,188 | +€110,108 | +22.2% |
| Equity | 10/15 | €101,720 | €111,194 | +€9,474 | +9.3% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €70,560 | €80,010 | +€9,450 | +13.4% |
| Non-distributable reserves | 130/1 | €1,360 | €1,360 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,360 | €1,360 | = | 0.0% |
| Distributable reserves | 133 | €69,200 | €78,650 | +€9,450 | +13.7% |
| Profit (loss) carried forward | 14 | €24,760 | €24,784 | +€24 | +0.1% |
| Amounts payable | 17/49 | €393,360 | €493,994 | +€100,634 | +25.6% |
| Amounts payable after more than one year | 17 | €90,000 | €90,000 | = | 0.0% |
| Other amounts payable | 178/9 | €90,000 | €90,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €296,142 | €390,404 | +€94,262 | +31.8% |
| Trade debts | 44 | €143,816 | €264,438 | +€120,623 | +83.9% |
| Suppliers | 440/4 | €143,816 | €264,438 | +€120,623 | +83.9% |
| Taxes, remuneration and social security | 45 | €29,634 | €2,025 | -€27,609 | -93.2% |
| Taxes | 450/3 | €10,334 | €725 | -€9,609 | -93.0% |
| Remuneration and social security | 454/9 | €19,300 | €1,300 | -€18,000 | -93.3% |
| Other amounts payable | 47/48 | €122,692 | €123,941 | +€1,249 | +1.0% |
| Accrued charges and deferred income | 492/3 | €7,218 | €13,590 | +€6,372 | +88.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,000 | €400 | -€600 | -60.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€7,500 | - | +€7,500 | |
| Other operating charges | 640/8 | €1,542 | €515 | -€1,028 | -66.6% |
| Gross operating margin | 9900 | €20,431 | €20,392 | -€38 | -0.2% |
| Operating profit (loss) | 9901 | €25,389 | €19,478 | -€5,911 | -23.3% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €7,532 | €6,817 | -€715 | -9.5% |
| Recurring financial charges | 65 | €7,532 | €6,817 | -€715 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €17,858 | €12,661 | -€5,197 | -29.1% |
| Income taxes | 67/77 | €13,657 | €3,187 | -€10,470 | -76.7% |
| Profit (loss) for the period | 9904 | €4,201 | €9,474 | +€5,273 | +126% |
| Profit (loss) for the period to be appropriated | 9905 | €4,201 | €9,474 | +€5,273 | +126% |
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 13 October 2026 via checked.be.