TECHYOS: 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.
TECHYOS
Largest movements
- Cash +€5,521
up €5,521 (+9.0%), from €61,367 to €66,888
mainly Net result for the year (+€18,292) and Depreciation (+€14,243)
- Tangible fixed assets -€3,641
down €3,641 (-2.0%), from €178,682 to €175,041
of which Land and buildings: -€8,727
- Deferred charges and accrued income -€2,992
down €2,992 (-27.1%), from €11,031 to €8,040
- Reserves +€18,292
up €18,292 (+21.1%), from €86,888 to €105,180
- Debts after one year -€13,140
down €13,140 (-10.7%), from €122,530 to €109,390
- Trade debts -€3,579
down €3,579 (-77.4%), from €4,626 to €1,047
- Gross operating margin -€15,353
down €15,353 (-26.3%), from €58,397 to €43,044
- Taxes -€4,545
down €4,545 (-37.0%), from €12,272 to €7,727
- Depreciation +€1,311
up €1,311 (+10.1%), from €12,932 to €14,243
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 | €267,309 | €267,784 | +€474 | +0.2% |
| Fixed assets | 21/28 | €179,432 | €175,791 | -€3,641 | -2.0% |
| Tangible fixed assets | 22/27 | €178,682 | €175,041 | -€3,641 | -2.0% |
| Land and buildings | 22 | €171,435 | €162,708 | -€8,727 | -5.1% |
| Plant, machinery and equipment | 23 | €5,795 | €9,012 | +€3,217 | +55.5% |
| Furniture and vehicles | 24 | €1,452 | €3,321 | +€1,869 | +128.8% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €87,877 | €91,993 | +€4,116 | +4.7% |
| Amounts receivable within one year | 40/41 | €15,479 | €17,065 | +€1,586 | +10.2% |
| Trade receivables | 40 | €11,718 | €10,164 | -€1,554 | -13.3% |
| Other amounts receivable | 41 | €3,761 | €6,901 | +€3,140 | +83.5% |
| Cash at bank and in hand | 54/58 | €61,367 | €66,888 | +€5,521 | +9.0% |
| Deferred charges and accrued income | 490/1 | €11,031 | €8,040 | -€2,992 | -27.1% |
| Total equity and liabilities | 10/49 | €267,309 | €267,784 | +€474 | +0.2% |
| Equity | 10/15 | €117,960 | €136,252 | +€18,292 | +15.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €86,888 | €105,180 | +€18,292 | +21.1% |
| Distributable reserves | 133 | €86,888 | €105,180 | +€18,292 | +21.1% |
| Profit (loss) carried forward | 14 | €24,872 | €24,872 | = | 0.0% |
| Amounts payable | 17/49 | €149,349 | €131,531 | -€17,818 | -11.9% |
| Amounts payable after more than one year | 17 | €122,530 | €109,390 | -€13,140 | -10.7% |
| Financial debts | 170/4 | €122,530 | €109,390 | -€13,140 | -10.7% |
| Amounts payable within one year | 42/48 | €26,820 | €22,142 | -€4,678 | -17.4% |
| Current portion of amounts payable after more than one year | 42 | €12,929 | €13,140 | +€211 | +1.6% |
| Trade debts | 44 | €4,626 | €1,047 | -€3,579 | -77.4% |
| Suppliers | 440/4 | €4,626 | €1,047 | -€3,579 | -77.4% |
| Taxes, remuneration and social security | 45 | €9,265 | €7,955 | -€1,310 | -14.1% |
| Taxes | 450/3 | €9,265 | €7,955 | -€1,310 | -14.1% |
| Non-recurring operating income | 76A | €2 | €2 | +€1 | +42.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,932 | €14,243 | +€1,311 | +10.1% |
| Other operating charges | 640/8 | €107 | €100 | -€7 | -6.5% |
| Gross operating margin | 9900 | €58,397 | €43,044 | -€15,353 | -26.3% |
| Operating profit (loss) | 9901 | €45,358 | €28,701 | -€16,657 | -36.7% |
| Financial charges | 65/66B | €2,856 | €2,682 | -€175 | -6.1% |
| Recurring financial charges | 65 | €2,856 | €2,677 | -€178 | -6.2% |
| Non-recurring financial charges | 66B | €1 | €4 | +€4 | +515.5% |
| Profit (loss) for the period before taxes | 9903 | €42,502 | €26,019 | -€16,482 | -38.8% |
| Income taxes | 67/77 | €12,272 | €7,727 | -€4,545 | -37.0% |
| Profit (loss) for the period | 9904 | €30,230 | €18,292 | -€11,937 | -39.5% |
| Profit (loss) for the period to be appropriated | 9905 | €30,230 | €18,292 | -€11,937 | -39.5% |
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 1 October 2026 via checked.be.