To Be Tech: 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.
To Be Tech
Largest movements
- Receivables within one year +€45,072
up €45,072 (+293.1%), from €15,379 to €60,451
of which Other amounts receivable: +€42,553
- Tangible fixed assets -€7,252
down €7,252 (-24.3%), from €29,808 to €22,556
of which Furniture and vehicles: -€5,863
- Cash -€4,515
down €4,515 (-100.0%), from €4,516 to €1
mainly Receivables within one year (-€45,072) and Debts after one year (-€7,887)
- Trade debts +€29,857
up €29,857 (+833.3%), from €3,583 to €33,440
- Profit (loss) carried forward +€12,904
up €12,904, from -€459 to €12,445
- Debts after one year -€7,887
down €7,887 (-43.4%), from €18,181 to €10,294
- Tax, wage and social debts -€2,449
down €2,449 (-13.7%), from €17,905 to €15,456
- Current portion of long-term debt +€884
up €884 (+11.6%), from €7,590 to €8,474
- Gross operating margin +€21,585
up €21,585 (+316.0%), from €6,831 to €28,416
- Depreciation +€3,576
up €3,576 (+97.3%), from €3,676 to €7,252
- Taxes +€3,453
up €3,453 (+1218.2%), from €283 to €3,737
- Financial charges +€713
up €713 (+49.4%), from €1,443 to €2,156
- Other operating charges +€440
up €440 (+157.0%), from €280 to €720
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 | €49,800 | €83,109 | +€33,309 | +66.9% |
| Fixed assets | 21/28 | €29,808 | €22,556 | -€7,252 | -24.3% |
| Tangible fixed assets | 22/27 | €29,808 | €22,556 | -€7,252 | -24.3% |
| Plant, machinery and equipment | 23 | €3,462 | €2,074 | -€1,389 | -40.1% |
| Furniture and vehicles | 24 | €26,345 | €20,482 | -€5,863 | -22.3% |
| Current assets | 29/58 | €19,992 | €60,553 | +€40,561 | +202.9% |
| Amounts receivable within one year | 40/41 | €15,379 | €60,451 | +€45,072 | +293.1% |
| Trade receivables | 40 | €4,785 | €7,304 | +€2,519 | +52.6% |
| Other amounts receivable | 41 | €10,594 | €53,147 | +€42,553 | +401.7% |
| Cash at bank and in hand | 54/58 | €4,516 | €1 | -€4,515 | -100.0% |
| Deferred charges and accrued income | 490/1 | €97 | €101 | +€4 | +4.3% |
| Total equity and liabilities | 10/49 | €49,800 | €83,109 | +€33,309 | +66.9% |
| Equity | 10/15 | €2,541 | €15,445 | +€12,904 | +507.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€459 | €12,445 | +€12,904 | |
| Amounts payable | 17/49 | €47,259 | €67,664 | +€20,405 | +43.2% |
| Amounts payable after more than one year | 17 | €18,181 | €10,294 | -€7,887 | -43.4% |
| Financial debts | 170/4 | €18,181 | €10,294 | -€7,887 | -43.4% |
| Amounts payable within one year | 42/48 | €29,078 | €57,370 | +€28,292 | +97.3% |
| Current portion of amounts payable after more than one year | 42 | €7,590 | €8,474 | +€884 | +11.6% |
| Trade debts | 44 | €3,583 | €33,440 | +€29,857 | +833.3% |
| Suppliers | 440/4 | €3,583 | €33,440 | +€29,857 | +833.3% |
| Taxes, remuneration and social security | 45 | €17,905 | €15,456 | -€2,449 | -13.7% |
| Taxes | 450/3 | €17,905 | €15,456 | -€2,449 | -13.7% |
| Remuneration, social security and pensions | 62 | €1,728 | €1,686 | -€42 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,676 | €7,252 | +€3,576 | +97.3% |
| Other operating charges | 640/8 | €280 | €720 | +€440 | +157.0% |
| Gross operating margin | 9900 | €6,831 | €28,416 | +€21,585 | +316.0% |
| Operating profit (loss) | 9901 | €1,147 | €18,758 | +€17,611 | +1535.1% |
| Financial income | 75/76B | €120 | €38 | -€82 | -68.1% |
| Recurring financial income | 75 | €120 | €38 | -€82 | -68.1% |
| Financial charges | 65/66B | €1,443 | €2,156 | +€713 | +49.4% |
| Recurring financial charges | 65 | €1,443 | €2,156 | +€713 | +49.4% |
| Profit (loss) for the period before taxes | 9903 | -€176 | €16,641 | +€16,817 | |
| Income taxes | 67/77 | €283 | €3,737 | +€3,453 | +1218.2% |
| Profit (loss) for the period | 9904 | -€459 | €12,904 | +€13,363 | |
| Profit (loss) for the period to be appropriated | 9905 | -€459 | €12,904 | +€13,363 |
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 10 October 2026 via checked.be.