The Tech IQ: 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.
The Tech IQ
Largest movements
- Receivables within one year +€72,600
new in 2025: €72,600
- Cash +€65,163
up €65,163 (+203%), from €32,124 to €97,287
mainly Net result for the year (+€127,899) and Trade debts (+€108,806)
- Profit (loss) carried forward +€127,899
up €127,899 (+67.1%), from -€190,475 to -€62,576
- Trade debts +€108,806
up €108,806 (+16,891%), from €644 to €109,450
- Tax, wage and social debts -€98,942
down €98,942 (-45.1%), from €219,495 to €120,553
of which Remuneration and social security: -€130,101
- Gross operating margin +€923,172
up €923,172 (+92.9%), from €993,596 to €1.9m
- Staff costs +€597,700
up €597,700 (+50.6%), from €1.2m to €1.8m
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,124 | €169,887 | +€137,763 | +429% |
| Current assets | 29/58 | €32,124 | €169,887 | +€137,763 | +429% |
| Amounts receivable within one year | 40/41 | - | €72,600 | +€72,600 | |
| Trade receivables | 40 | - | €72,600 | +€72,600 | |
| Cash at bank and in hand | 54/58 | €32,124 | €97,287 | +€65,163 | +203% |
| Total equity and liabilities | 10/49 | €32,124 | €169,887 | +€137,763 | +429% |
| Equity | 10/15 | -€189,265 | -€61,366 | +€127,899 | +67.6% |
| Contributions | 10/11 | €1,210 | €1,210 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€190,475 | -€62,576 | +€127,899 | +67.1% |
| Amounts payable | 17/49 | €221,390 | €231,253 | +€9,864 | +4.5% |
| Amounts payable within one year | 42/48 | €221,390 | €231,253 | +€9,864 | +4.5% |
| Trade debts | 44 | €644 | €109,450 | +€108,806 | +16,891% |
| Suppliers | 440/4 | €644 | €109,450 | +€108,806 | +16,891% |
| Taxes, remuneration and social security | 45 | €219,495 | €120,553 | -€98,942 | -45.1% |
| Taxes | 450/3 | €89,395 | €120,553 | +€31,159 | +34.9% |
| Remuneration and social security | 454/9 | €130,101 | - | -€130,101 | |
| Other amounts payable | 47/48 | €1,250 | €1,250 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €1,182,102 | €1,779,803 | +€597,700 | +50.6% |
| Other operating charges | 640/8 | €1,910 | €8,898 | +€6,987 | +366% |
| Gross operating margin | 9900 | €993,596 | €1,916,768 | +€923,172 | +92.9% |
| Operating profit (loss) | 9901 | -€190,417 | €128,067 | +€318,484 | |
| Financial charges | 65/66B | €58 | €168 | +€109 | +187% |
| Recurring financial charges | 65 | €58 | €168 | +€109 | +187% |
| Profit (loss) for the period before taxes | 9903 | -€190,475 | €127,899 | +€318,375 | |
| Profit (loss) for the period | 9904 | -€190,475 | €127,899 | +€318,375 | |
| Profit (loss) for the period to be appropriated | 9905 | -€190,475 | €127,899 | +€318,375 |
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 21 October 2026 via checked.be.