TEKHNE: 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.
TEKHNE
Largest movements
- Tangible fixed assets -€129,289
down €129,289 (-4.2%), from €3.1m to €2.9m
of which Land and buildings: -€124,673
- Debts after one year -€438,767
down €438,767 (-29.4%), from €1.5m to €1.1m
- Other debts +€422,807
up €422,807 (+40.0%), from €1.1m to €1.5m
- Profit (loss) carried forward -€116,069
down €116,069 (-48.9%), from €237,418 to €121,348
- Trade debts -€50,005
down €50,005 (-34.2%), from €146,364 to €96,359
- Current portion of long-term debt +€47,426
new in 2024: €47,426
- Gross operating margin +€73,157
up €73,157 (+406.1%), from €18,016 to €91,173
- Financial charges -€13,182
down €13,182 (-27.7%), from €47,675 to €34,493
- Depreciation +€3,549
up €3,549 (+2.2%), from €163,471 to €167,020
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,060,688 | €2,926,177 | -€134,511 | -4.4% |
| Fixed assets | 21/28 | €3,052,044 | €2,922,755 | -€129,289 | -4.2% |
| Tangible fixed assets | 22/27 | €3,052,044 | €2,922,755 | -€129,289 | -4.2% |
| Land and buildings | 22 | €2,854,734 | €2,730,061 | -€124,673 | -4.4% |
| Furniture and vehicles | 24 | €33,589 | €22,609 | -€10,980 | -32.7% |
| Assets under construction and advance payments | 27 | €163,722 | €170,085 | +€6,363 | +3.9% |
| Current assets | 29/58 | €8,644 | €3,422 | -€5,222 | -60.4% |
| Amounts receivable within one year | 40/41 | €1,300 | €2,900 | +€1,600 | +123.1% |
| Trade receivables | 40 | €1,300 | €2,900 | +€1,600 | +123.1% |
| Cash at bank and in hand | 54/58 | €7,181 | €317 | -€6,865 | -95.6% |
| Deferred charges and accrued income | 490/1 | €163 | €205 | +€43 | +26.3% |
| Total equity and liabilities | 10/49 | €3,060,688 | €2,926,177 | -€134,511 | -4.4% |
| Equity | 10/15 | €359,491 | €243,422 | -€116,069 | -32.3% |
| Contributions | 10/11 | €48,674 | €48,674 | = | 0.0% |
| Reserves | 13 | €73,400 | €73,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,920 | €2,920 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,920 | €2,920 | = | 0.0% |
| Tax-exempt reserves | 132 | €70,479 | €70,479 | = | 0.0% |
| Profit (loss) carried forward | 14 | €237,418 | €121,348 | -€116,069 | -48.9% |
| Amounts payable | 17/49 | €2,701,197 | €2,682,755 | -€18,442 | -0.7% |
| Amounts payable after more than one year | 17 | €1,489,922 | €1,051,156 | -€438,767 | -29.4% |
| Financial debts | 170/4 | €1,489,922 | €1,051,156 | -€438,767 | -29.4% |
| Amounts payable within one year | 42/48 | €1,204,375 | €1,624,700 | +€420,325 | +34.9% |
| Current portion of amounts payable after more than one year | 42 | - | €47,426 | +€47,426 | |
| Trade debts | 44 | €146,364 | €96,359 | -€50,005 | -34.2% |
| Suppliers | 440/4 | €146,364 | €96,359 | -€50,005 | -34.2% |
| Taxes, remuneration and social security | 45 | €113 | €210 | +€97 | +85.5% |
| Taxes | 450/3 | €113 | €210 | +€97 | +85.5% |
| Other amounts payable | 47/48 | €1,057,898 | €1,480,705 | +€422,807 | +40.0% |
| Accrued charges and deferred income | 492/3 | €6,900 | €6,900 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €163,471 | €167,020 | +€3,549 | +2.2% |
| Other operating charges | 640/8 | €6,088 | €5,634 | -€454 | -7.5% |
| Gross operating margin | 9900 | €18,016 | €91,173 | +€73,157 | +406.1% |
| Operating profit (loss) | 9901 | -€151,543 | -€81,480 | +€70,062 | +46.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €47,675 | €34,493 | -€13,182 | -27.7% |
| Recurring financial charges | 65 | €47,675 | €34,493 | -€13,182 | -27.7% |
| Profit (loss) for the period before taxes | 9903 | -€199,217 | -€115,973 | +€83,245 | +41.8% |
| Income taxes | 67/77 | €113 | €97 | -€16 | -14.5% |
| Profit (loss) for the period | 9904 | -€199,330 | -€116,069 | +€83,261 | +41.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€199,330 | -€116,069 | +€83,261 | +41.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.