TECHPOINT CONSULTING: 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.
TECHPOINT CONSULTING
Largest movements
- Current investments -€210,199
no longer reported in 2025 (was €210,199)
- Cash -€21,246
down €21,246 (-30.3%), from €70,161 to €48,915
mainly Other debts (-€176,635) and Contributions, distributions and other (-€45,000)
- Tangible fixed assets -€15,736
down €15,736 (-40.4%), from €38,940 to €23,204
of which Furniture and vehicles: -€15,038
- Other debts -€176,635
down €176,635 (-69.2%), from €255,270 to €78,636
- Trade debts -€38,547
down €38,547 (-57.7%), from €66,767 to €28,221
- Tax, wage and social debts -€38,181
down €38,181 (-79.5%), from €48,000 to €9,819
- Accrued charges and deferred income +€4,115
up €4,115 (+3918.6%), from €105 to €4,220
- Gross operating margin -€71,980
down €71,980 (-49.8%), from €144,407 to €72,426
- Taxes -€16,702
down €16,702 (-55.8%), from €29,938 to €13,236
- Financial income +€3,782
up €3,782 (+150.2%), from €2,518 to €6,300
- Depreciation +€3,206
up €3,206 (+21.0%), from €15,287 to €18,493
- Other operating charges -€1,789
down €1,789 (-79.6%), from €2,248 to €459
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 | €375,585 | €127,323 | -€248,263 | -66.1% |
| Fixed assets | 21/28 | €38,940 | €23,204 | -€15,736 | -40.4% |
| Tangible fixed assets | 22/27 | €38,940 | €23,204 | -€15,736 | -40.4% |
| Plant, machinery and equipment | 23 | €1,565 | €1,026 | -€538 | -34.4% |
| Furniture and vehicles | 24 | €36,177 | €21,139 | -€15,038 | -41.6% |
| Other tangible fixed assets | 26 | €1,198 | €1,038 | -€160 | -13.4% |
| Current assets | 29/58 | €336,645 | €104,119 | -€232,526 | -69.1% |
| Amounts receivable within one year | 40/41 | €56,285 | €55,204 | -€1,081 | -1.9% |
| Trade receivables | 40 | €32,088 | €13,120 | -€18,968 | -59.1% |
| Other amounts receivable | 41 | €24,196 | €42,084 | +€17,887 | +73.9% |
| Current investments | 50/53 | €210,199 | - | -€210,199 | |
| Cash at bank and in hand | 54/58 | €70,161 | €48,915 | -€21,246 | -30.3% |
| Total equity and liabilities | 10/49 | €375,585 | €127,323 | -€248,263 | -66.1% |
| Equity | 10/15 | €5,443 | €6,428 | +€985 | +18.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €443 | €1,428 | +€985 | +222.4% |
| Amounts payable | 17/49 | €370,143 | €120,895 | -€249,248 | -67.3% |
| Amounts payable within one year | 42/48 | €370,038 | €116,675 | -€253,362 | -68.5% |
| Trade debts | 44 | €66,767 | €28,221 | -€38,547 | -57.7% |
| Suppliers | 440/4 | €66,767 | €28,221 | -€38,547 | -57.7% |
| Taxes, remuneration and social security | 45 | €48,000 | €9,819 | -€38,181 | -79.5% |
| Taxes | 450/3 | €48,000 | €9,819 | -€38,181 | -79.5% |
| Other amounts payable | 47/48 | €255,270 | €78,636 | -€176,635 | -69.2% |
| Accrued charges and deferred income | 492/3 | €105 | €4,220 | +€4,115 | +3918.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,287 | €18,493 | +€3,206 | +21.0% |
| Other operating charges | 640/8 | €2,248 | €459 | -€1,789 | -79.6% |
| Gross operating margin | 9900 | €144,407 | €72,426 | -€71,980 | -49.8% |
| Operating profit (loss) | 9901 | €126,872 | €53,474 | -€73,398 | -57.9% |
| Financial income | 75/76B | €2,518 | €6,300 | +€3,782 | +150.2% |
| Recurring financial income | 75 | €2,518 | €6,300 | +€3,782 | +150.2% |
| Financial charges | 65/66B | €217 | €552 | +€335 | +154.6% |
| Recurring financial charges | 65 | €217 | €552 | +€335 | +154.6% |
| Profit (loss) for the period before taxes | 9903 | €129,172 | €59,222 | -€69,951 | -54.2% |
| Income taxes | 67/77 | €29,938 | €13,236 | -€16,702 | -55.8% |
| Profit (loss) for the period | 9904 | €99,234 | €45,985 | -€53,249 | -53.7% |
| Profit (loss) for the period to be appropriated | 9905 | €99,234 | €45,985 | -€53,249 | -53.7% |
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.