TECRIN: 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.
What changed
TECRIN
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€20,193
2024 · €18,758+€1,435
Equity
€174,847
2024 · €174,827+€19
Cash
€120,961
2024 · €76,671+€44,290
Balance sheet total
€228,922
2024 · €214,493+€14,429
Largest movements
Assets
- Cash +€44,290
up €44,290 (+57.8%), from €76,671 to €120,961
mainly Net result for the year (+€20,193) and Receivables after one year (+€16,500)
- Receivables after one year -€16,500
down €16,500 (-37.8%), from €43,660 to €27,160
- Tangible fixed assets -€12,698
down €12,698 (-45.8%), from €27,751 to €15,052
Equity and liabilities
- Other debts +€16,034
up €16,034 (+386%), from €4,149 to €20,183
Income statement
- Staff costs -€3,490
down €3,490 (-1.9%), from €179,681 to €176,191
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.
Result 2024
€18,758
Gross operating margin
-€206
Staff costs
+€3,490
Other operating charges
-€16
Financial income
-€160
Financial charges
-€497
Taxes
-€1,176
Result 2025
€20,193
raises the resultlowers the result
Derived cash bridge
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.
From operations
+€64,463
Investment
€0
Financing
-€20,174
Cash 2024
€76,671
From operations (derived)
+€64,463
Net result for the year
+€20,193
Depreciation
+€12,698
Receivables after one year
+€16,500
Receivables within one year
+€662
Trade debts
-€991
Tax, wage and social debts
-€683
Other debts
+€16,034
Accrued charges and deferred income
+€50
Financing
-€20,174
Contributions, distributions and other
-€20,174
Cash 2025
€120,961
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €214,493 | €228,922 | +€14,429 | +6.7% |
| Fixed assets | 21/28 | €30,808 | €18,110 | -€12,698 | -41.2% |
| Tangible fixed assets | 22/27 | €27,751 | €15,052 | -€12,698 | -45.8% |
| Furniture and vehicles | 24 | €27,751 | €15,052 | -€12,698 | -45.8% |
| Financial fixed assets | 28 | €3,058 | €3,058 | = | 0.0% |
| Current assets | 29/58 | €183,685 | €210,812 | +€27,127 | +14.8% |
| Amounts receivable after more than one year | 29 | €43,660 | €27,160 | -€16,500 | -37.8% |
| Other amounts receivable | 291 | €43,660 | €27,160 | -€16,500 | -37.8% |
| Amounts receivable within one year | 40/41 | €63,353 | €62,691 | -€662 | -1.0% |
| Trade receivables | 40 | €43,928 | €44,691 | +€764 | +1.7% |
| Other amounts receivable | 41 | €19,426 | €18,000 | -€1,426 | -7.3% |
| Cash at bank and in hand | 54/58 | €76,671 | €120,961 | +€44,290 | +57.8% |
| Total equity and liabilities | 10/49 | €214,493 | €228,922 | +€14,429 | +6.7% |
| Equity | 10/15 | €174,827 | €174,847 | +€19 | 0.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €152,827 | €152,847 | +€19 | 0.0% |
| Provisions and deferred taxes | 16 | €958 | €958 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €958 | €958 | = | 0.0% |
| Other liabilities and charges | 164/5 | €958 | €958 | = | 0.0% |
| Amounts payable | 17/49 | €38,708 | €53,118 | +€14,410 | +37.2% |
| Amounts payable within one year | 42/48 | €38,634 | €52,994 | +€14,360 | +37.2% |
| Trade debts | 44 | €6,481 | €5,491 | -€991 | -15.3% |
| Suppliers | 440/4 | €6,481 | €5,491 | -€991 | -15.3% |
| Taxes, remuneration and social security | 45 | €28,003 | €27,320 | -€683 | -2.4% |
| Taxes | 450/3 | €7,499 | €8,250 | +€751 | +10.0% |
| Remuneration and social security | 454/9 | €20,504 | €19,070 | -€1,434 | -7.0% |
| Other amounts payable | 47/48 | €4,149 | €20,183 | +€16,034 | +386% |
| Accrued charges and deferred income | 492/3 | €75 | €125 | +€50 | +67.2% |
| Remuneration, social security and pensions | 62 | €179,681 | €176,191 | -€3,490 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,698 | €12,698 | = | 0.0% |
| Other operating charges | 640/8 | €1,138 | €1,154 | +€16 | +1.4% |
| Gross operating margin | 9900 | €223,348 | €223,142 | -€206 | -0.1% |
| Operating profit (loss) | 9901 | €29,831 | €33,098 | +€3,268 | +11.0% |
| Financial income | 75/76B | €160 | - | -€160 | |
| Recurring financial income | 75 | €160 | - | -€160 | |
| Financial charges | 65/66B | €373 | €870 | +€497 | +133% |
| Recurring financial charges | 65 | €373 | €870 | +€497 | +133% |
| Profit (loss) for the period before taxes | 9903 | €29,618 | €32,229 | +€2,611 | +8.8% |
| Income taxes | 67/77 | €10,860 | €12,036 | +€1,176 | +10.8% |
| Profit (loss) for the period | 9904 | €18,758 | €20,193 | +€1,435 | +7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,758 | €20,193 | +€1,435 | +7.6% |
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 24 October 2026 via checked.be.