TECHPLAN: 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.
TECHPLAN
Largest movements
- Cash +€41,909
up €41,909 (+16.9%), from €247,753 to €289,662
mainly Net result for the year (+€44,907) and Other debts (+€42,250)
- Receivables within one year +€5,861
up €5,861 (+20.7%), from €28,314 to €34,175
- Other debts +€42,250
up €42,250 (+91.2%), from €46,321 to €88,571
- Tax, wage and social debts +€3,531
up €3,531 (+20.4%), from €17,322 to €20,853
- Taxes +€12,489
up €12,489 (+119.9%), from €10,415 to €22,904
- Gross operating margin +€12,367
up €12,367 (+19.8%), from €62,479 to €74,846
- Financial charges +€982
up €982 (+15.5%), from €6,352 to €7,334
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 | €284,547 | €329,536 | +€44,989 | +15.8% |
| Fixed assets | 21/28 | €2,115 | €889 | -€1,225 | -57.9% |
| Tangible fixed assets | 22/27 | €1,515 | €864 | -€651 | -43.0% |
| Furniture and vehicles | 24 | €1,515 | €864 | -€651 | -43.0% |
| Financial fixed assets | 28 | €599 | €25 | -€574 | -95.8% |
| Current assets | 29/58 | €282,433 | €328,647 | +€46,214 | +16.4% |
| Amounts receivable within one year | 40/41 | €28,314 | €34,175 | +€5,861 | +20.7% |
| Trade receivables | 40 | €28,314 | €34,175 | +€5,861 | +20.7% |
| Cash at bank and in hand | 54/58 | €247,753 | €289,662 | +€41,909 | +16.9% |
| Deferred charges and accrued income | 490/1 | €6,366 | €4,810 | -€1,556 | -24.4% |
| Total equity and liabilities | 10/49 | €284,547 | €329,536 | +€44,989 | +15.8% |
| Equity | 10/15 | €215,577 | €216,584 | +€1,007 | +0.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €134,760 | €134,860 | +€100 | +0.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €134,760 | €134,860 | +€100 | +0.1% |
| Profit (loss) carried forward | 14 | €74,617 | €75,524 | +€907 | +1.2% |
| Amounts payable | 17/49 | €68,970 | €112,952 | +€43,982 | +63.8% |
| Amounts payable within one year | 42/48 | €68,970 | €112,952 | +€43,982 | +63.8% |
| Trade debts | 44 | €5,327 | €3,529 | -€1,798 | -33.8% |
| Suppliers | 440/4 | €5,327 | €3,529 | -€1,798 | -33.8% |
| Taxes, remuneration and social security | 45 | €17,322 | €20,853 | +€3,531 | +20.4% |
| Taxes | 450/3 | €17,322 | €20,853 | +€3,531 | +20.4% |
| Other amounts payable | 47/48 | €46,321 | €88,571 | +€42,250 | +91.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €458 | €651 | +€193 | +42.0% |
| Other operating charges | 640/8 | €1,090 | €1,205 | +€115 | +10.6% |
| Gross operating margin | 9900 | €62,479 | €74,846 | +€12,367 | +19.8% |
| Operating profit (loss) | 9901 | €60,930 | €72,990 | +€12,059 | +19.8% |
| Financial income | 75/76B | €1,916 | €2,155 | +€239 | +12.5% |
| Recurring financial income | 75 | €1,916 | €2,155 | +€239 | +12.5% |
| Financial charges | 65/66B | €6,352 | €7,334 | +€982 | +15.5% |
| Recurring financial charges | 65 | €6,352 | €7,334 | +€982 | +15.5% |
| Profit (loss) for the period before taxes | 9903 | €56,495 | €67,811 | +€11,316 | +20.0% |
| Income taxes | 67/77 | €10,415 | €22,904 | +€12,489 | +119.9% |
| Profit (loss) for the period | 9904 | €46,080 | €44,907 | -€1,173 | -2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €46,080 | €44,907 | -€1,173 | -2.5% |
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 8 October 2026 via checked.be.