TECHNOMECA: 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.
TECHNOMECA
Largest movements
- Cash +€44,328
up €44,328 (+69.5%), from €63,790 to €108,118
mainly Net result for the year (+€15,593) and Stocks and contracts (+€8,985)
- Stocks and contracts -€8,985
down €8,985 (-33.2%), from €27,047 to €18,063
- Tangible fixed assets -€3,510
down €3,510 (-49.9%), from €7,031 to €3,521
of which Furniture and vehicles: -€2,989
- Reserves +€12,500
up €12,500 (+33.6%), from €37,200 to €49,700
of which Distributable reserves: +€12,500
- Trade debts +€8,526
up €8,526 (+351.1%), from €2,429 to €10,955
- Other debts +€7,141
up €7,141 (+97.6%), from €7,314 to €14,455
- Profit (loss) carried forward +€3,093
up €3,093 (+53.3%), from €5,808 to €8,901
- Gross operating margin -€4,526
down €4,526 (-12.3%), from €36,714 to €32,188
- Other operating charges +€3,662
up €3,662 (+588.7%), from €622 to €4,284
- Write-downs -€2,850
new in 2025: -€2,850
- Depreciation -€2,558
down €2,558 (-80.8%), from €3,166 to €608
- Taxes -€1,518
down €1,518 (-14.3%), from €10,608 to €9,090
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 | €126,286 | €157,701 | +€31,416 | +24.9% |
| Fixed assets | 21/28 | €7,031 | €3,521 | -€3,510 | -49.9% |
| Tangible fixed assets | 22/27 | €7,031 | €3,521 | -€3,510 | -49.9% |
| Plant, machinery and equipment | 23 | €1,903 | €1,382 | -€521 | -27.4% |
| Furniture and vehicles | 24 | €5,127 | €2,139 | -€2,989 | -58.3% |
| Current assets | 29/58 | €119,255 | €154,181 | +€34,926 | +29.3% |
| Stocks and contracts in progress | 3 | €27,047 | €18,063 | -€8,985 | -33.2% |
| Stocks | 30/36 | €27,047 | €18,063 | -€8,985 | -33.2% |
| Amounts receivable within one year | 40/41 | €24,259 | €23,870 | -€389 | -1.6% |
| Trade receivables | 40 | €24,259 | €23,327 | -€932 | -3.8% |
| Other amounts receivable | 41 | - | €543 | +€543 | |
| Cash at bank and in hand | 54/58 | €63,790 | €108,118 | +€44,328 | +69.5% |
| Deferred charges and accrued income | 490/1 | €4,159 | €4,130 | -€29 | -0.7% |
| Total equity and liabilities | 10/49 | €126,286 | €157,701 | +€31,416 | +24.9% |
| Equity | 10/15 | €105,008 | €120,601 | +€15,593 | +14.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €37,200 | €49,700 | +€12,500 | +33.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €31,000 | €43,500 | +€12,500 | +40.3% |
| Profit (loss) carried forward | 14 | €5,808 | €8,901 | +€3,093 | +53.3% |
| Amounts payable | 17/49 | €21,278 | €37,101 | +€15,823 | +74.4% |
| Amounts payable within one year | 42/48 | €21,278 | €37,101 | +€15,823 | +74.4% |
| Trade debts | 44 | €2,429 | €10,955 | +€8,526 | +351.1% |
| Suppliers | 440/4 | €2,429 | €10,955 | +€8,526 | +351.1% |
| Advances received on contracts in progress | 46 | - | €400 | +€400 | |
| Taxes, remuneration and social security | 45 | €11,535 | €11,290 | -€245 | -2.1% |
| Taxes | 450/3 | €11,535 | €11,290 | -€245 | -2.1% |
| Other amounts payable | 47/48 | €7,314 | €14,455 | +€7,141 | +97.6% |
| Remuneration, social security and pensions | 62 | €49 | - | -€49 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,166 | €608 | -€2,558 | -80.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€2,850 | -€2,850 | |
| Other operating charges | 640/8 | €622 | €4,284 | +€3,662 | +588.7% |
| Non-recurring operating charges | 66A | €265 | €5,127 | +€4,863 | +1836.1% |
| Gross operating margin | 9900 | €36,714 | €32,188 | -€4,526 | -12.3% |
| Operating profit (loss) | 9901 | €32,613 | €25,019 | -€7,594 | -23.3% |
| Financial income | 75/76B | €244 | €231 | -€13 | -5.3% |
| Recurring financial income | 75 | €244 | €231 | -€13 | -5.3% |
| Financial charges | 65/66B | €412 | €567 | +€154 | +37.4% |
| Recurring financial charges | 65 | €412 | €567 | +€154 | +37.4% |
| Profit (loss) for the period before taxes | 9903 | €32,445 | €24,683 | -€7,761 | -23.9% |
| Income taxes | 67/77 | €10,608 | €9,090 | -€1,518 | -14.3% |
| Profit (loss) for the period | 9904 | €21,836 | €15,593 | -€6,244 | -28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,836 | €15,593 | -€6,244 | -28.6% |
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 29 September 2026 via checked.be.