TECHNOLOGY COACHING: 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.
TECHNOLOGY COACHING
Largest movements
- Tangible fixed assets +€39,826
up €39,826 (+2266.0%), from €1,758 to €41,583
- Receivables after one year -€9,580
down €9,580 (-49.2%), from €19,455 to €9,875
- Receivables within one year +€4,019
up €4,019 (+155.5%), from €2,585 to €6,603
of which Other amounts receivable: +€4,044
- Stocks and contracts +€1,672
up €1,672 (+25.4%), from €6,579 to €8,250
- Debts after one year +€25,866
new in 2025: €25,866
- Reserves +€8,702
up €8,702 (+467.8%), from €1,860 to €10,562
of which Distributable reserves: +€8,702
- Current portion of long-term debt +€8,073
new in 2025: €8,073
- Short-term financial debts -€7,160
no longer reported in 2025 (was €7,160)
- Tax, wage and social debts +€869
up €869 (+173.8%), from €500 to €1,369
- Gross operating margin +€24,039
up €24,039, from -€10,194 to €13,845
- Taxes +€860
up €860 (+337.8%), from €255 to €1,115
- Financial charges -€679
down €679 (-32.3%), from €2,098 to €1,420
- Depreciation +€492
up €492 (+40.5%), from €1,216 to €1,708
- Other operating charges +€397
up €397 (+41.2%), from €962 to €1,359
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 | €30,818 | €67,148 | +€36,331 | +117.9% |
| Fixed assets | 21/28 | €1,758 | €41,583 | +€39,826 | +2266.0% |
| Tangible fixed assets | 22/27 | €1,758 | €41,583 | +€39,826 | +2266.0% |
| Furniture and vehicles | 24 | €1,758 | €41,583 | +€39,826 | +2266.0% |
| Current assets | 29/58 | €29,060 | €25,565 | -€3,495 | -12.0% |
| Amounts receivable after more than one year | 29 | €19,455 | €9,875 | -€9,580 | -49.2% |
| Other amounts receivable | 291 | €19,455 | €9,875 | -€9,580 | -49.2% |
| Stocks and contracts in progress | 3 | €6,579 | €8,250 | +€1,672 | +25.4% |
| Stocks | 30/36 | €6,579 | €8,250 | +€1,672 | +25.4% |
| Amounts receivable within one year | 40/41 | €2,585 | €6,603 | +€4,019 | +155.5% |
| Trade receivables | 40 | €1,925 | €1,900 | -€25 | -1.3% |
| Other amounts receivable | 41 | €660 | €4,703 | +€4,044 | +613.0% |
| Cash at bank and in hand | 54/58 | €124 | €539 | +€415 | +333.5% |
| Deferred charges and accrued income | 490/1 | €317 | €297 | -€20 | -6.3% |
| Total equity and liabilities | 10/49 | €30,818 | €67,148 | +€36,331 | +117.9% |
| Equity | 10/15 | €15,524 | €24,225 | +€8,702 | +56.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €10,562 | +€8,702 | +467.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €8,702 | +€8,702 | |
| Profit (loss) carried forward | 14 | €1,264 | €1,264 | = | 0.0% |
| Amounts payable | 17/49 | €15,294 | €42,923 | +€27,629 | +180.7% |
| Amounts payable after more than one year | 17 | - | €25,866 | +€25,866 | |
| Financial debts | 170/4 | - | €25,866 | +€25,866 | |
| Amounts payable within one year | 42/48 | €15,294 | €17,057 | +€1,763 | +11.5% |
| Current portion of amounts payable after more than one year | 42 | - | €8,073 | +€8,073 | |
| Financial debts | 43 | €7,160 | - | -€7,160 | |
| Credit institutions | 430/8 | €7,160 | - | -€7,160 | |
| Trade debts | 44 | €174 | €157 | -€18 | -10.1% |
| Suppliers | 440/4 | €174 | €157 | -€18 | -10.1% |
| Taxes, remuneration and social security | 45 | €500 | €1,369 | +€869 | +173.8% |
| Taxes | 450/3 | €500 | €1,369 | +€869 | +173.8% |
| Other amounts payable | 47/48 | €7,460 | €7,458 | -€2 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,216 | €1,708 | +€492 | +40.5% |
| Other operating charges | 640/8 | €962 | €1,359 | +€397 | +41.2% |
| Gross operating margin | 9900 | -€10,194 | €13,845 | +€24,039 | |
| Operating profit (loss) | 9901 | -€12,373 | €10,778 | +€23,150 | |
| Financial income | 75/76B | €744 | €458 | -€286 | -38.4% |
| Recurring financial income | 75 | €744 | €458 | -€286 | -38.4% |
| Financial charges | 65/66B | €2,098 | €1,420 | -€679 | -32.3% |
| Recurring financial charges | 65 | €2,098 | €1,420 | -€679 | -32.3% |
| Profit (loss) for the period before taxes | 9903 | -€13,727 | €9,816 | +€23,543 | |
| Income taxes | 67/77 | €255 | €1,115 | +€860 | +337.8% |
| Profit (loss) for the period | 9904 | -€13,981 | €8,702 | +€22,683 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,981 | €8,702 | +€22,683 |
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 7 October 2026 via checked.be.