TECHROU: 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.
TECHROU
Largest movements
- Tangible fixed assets +€189,886
new in 2025: €189,886
- Receivables within one year -€32,585
down €32,585 (-59.5%), from €54,749 to €22,164
of which Trade receivables: -€24,484
- Debts after one year +€132,855
new in 2025: €132,855
- Tax, wage and social debts +€7,887
up €7,887 (+159.8%), from €4,935 to €12,823
of which Remuneration and social security: +€5,582
- Current portion of long-term debt +€7,145
new in 2025: €7,145
- Trade debts +€5,184
up €5,184 (+909.1%), from €570 to €5,755
- Profit (loss) carried forward +€5,057
up €5,057 (+8.0%), from €63,218 to €68,276
- Gross operating margin +€68,524
up €68,524 (+922.0%), from €7,432 to €75,956
- Staff costs +€38,260
new in 2025: €38,260
- Other operating charges +€27,866
up €27,866 (+7849.1%), from €355 to €28,221
- Depreciation -€1,837
down €1,837 (-94.2%), from €1,950 to €114
- Taxes +€1,779
up €1,779 (+110.8%), from €1,605 to €3,384
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 | €83,324 | €241,501 | +€158,177 | +189.8% |
| Fixed assets | 21/28 | - | €190,341 | +€190,341 | |
| Tangible fixed assets | 22/27 | - | €189,886 | +€189,886 | |
| Land and buildings | 22 | - | €189,886 | +€189,886 | |
| Financial fixed assets | 28 | - | €455 | +€455 | |
| Current assets | 29/58 | €83,324 | €51,160 | -€32,164 | -38.6% |
| Amounts receivable within one year | 40/41 | €54,749 | €22,164 | -€32,585 | -59.5% |
| Trade receivables | 40 | €37,381 | €12,897 | -€24,484 | -65.5% |
| Other amounts receivable | 41 | €17,368 | €9,267 | -€8,101 | -46.6% |
| Cash at bank and in hand | 54/58 | €28,575 | €28,996 | +€421 | +1.5% |
| Total equity and liabilities | 10/49 | €83,324 | €241,501 | +€158,177 | +189.8% |
| Equity | 10/15 | €77,818 | €82,876 | +€5,057 | +6.5% |
| Contributions | 10/11 | €1,100 | €1,100 | = | 0.0% |
| Reserves | 13 | €13,500 | €13,500 | = | 0.0% |
| Distributable reserves | 133 | €13,500 | €13,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,218 | €68,276 | +€5,057 | +8.0% |
| Amounts payable | 17/49 | €5,506 | €158,626 | +€153,120 | +2781.1% |
| Amounts payable after more than one year | 17 | - | €132,855 | +€132,855 | |
| Financial debts | 170/4 | - | €132,855 | +€132,855 | |
| Amounts payable within one year | 42/48 | €5,506 | €25,770 | +€20,265 | +368.1% |
| Current portion of amounts payable after more than one year | 42 | - | €7,145 | +€7,145 | |
| Trade debts | 44 | €570 | €5,755 | +€5,184 | +909.1% |
| Suppliers | 440/4 | €570 | €5,755 | +€5,184 | +909.1% |
| Taxes, remuneration and social security | 45 | €4,935 | €12,823 | +€7,887 | +159.8% |
| Taxes | 450/3 | €4,935 | €7,241 | +€2,306 | +46.7% |
| Remuneration and social security | 454/9 | - | €5,582 | +€5,582 | |
| Other amounts payable | 47/48 | - | €48 | +€48 | |
| Remuneration, social security and pensions | 62 | - | €38,260 | +€38,260 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,950 | €114 | -€1,837 | -94.2% |
| Other operating charges | 640/8 | €355 | €28,221 | +€27,866 | +7849.1% |
| Gross operating margin | 9900 | €7,432 | €75,956 | +€68,524 | +922.0% |
| Operating profit (loss) | 9901 | €5,127 | €9,362 | +€4,235 | +82.6% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €73 | €920 | +€848 | +1163.8% |
| Recurring financial charges | 65 | €73 | €920 | +€848 | +1163.8% |
| Profit (loss) for the period before taxes | 9903 | €5,055 | €8,441 | +€3,386 | +67.0% |
| Income taxes | 67/77 | €1,605 | €3,384 | +€1,779 | +110.8% |
| Profit (loss) for the period | 9904 | €3,450 | €5,057 | +€1,607 | +46.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,450 | €5,057 | +€1,607 | +46.6% |
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 11 October 2026 via checked.be.