VARIOUS GENERAL TECHNOLOGY: 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.
VARIOUS GENERAL TECHNOLOGY
Largest movements
- Receivables within one year -€14,500
down €14,500 (-50.0%), from €29,020 to €14,520
of which Other amounts receivable: -€14,500
- Tangible fixed assets +€10,336
up €10,336 (+15.7%), from €65,708 to €76,044
of which Furniture and vehicles: +€32,003
- Cash -€6,745
down €6,745 (-12.0%), from €56,267 to €49,522
mainly Investment in fixed assets (net) (-€33,915) and Net result for the year (-€21,822)
- Profit (loss) carried forward -€21,822
down €21,822, from €10,697 to -€11,125
- Current portion of long-term debt +€8,630
up €8,630 (+35.8%), from €24,084 to €32,714
- Tax, wage and social debts +€4,339
up €4,339 (+20.5%), from €21,120 to €25,459
of which Taxes: +€3,947
- Taxes +€4,005
up €4,005, from -€3,760 to €244
- Other operating charges +€3,221
up €3,221 (+98.6%), from €3,268 to €6,489
- Gross operating margin +€2,317
up €2,317 (+3.2%), from €73,007 to €75,324
- Staff costs +€2,146
up €2,146 (+3.8%), from €55,898 to €58,044
- Depreciation +€1,676
up €1,676 (+7.7%), from €21,903 to €23,579
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 | €412,757 | €401,901 | -€10,856 | -2.6% |
| Fixed assets | 21/28 | €327,470 | €337,806 | +€10,336 | +3.2% |
| Tangible fixed assets | 22/27 | €65,708 | €76,044 | +€10,336 | +15.7% |
| Furniture and vehicles | 24 | €708 | €32,711 | +€32,003 | +4,519% |
| Other tangible fixed assets | 26 | €65,000 | €43,333 | -€21,667 | -33.3% |
| Financial fixed assets | 28 | €261,762 | €261,762 | = | 0.0% |
| Current assets | 29/58 | €85,287 | €64,095 | -€21,192 | -24.8% |
| Amounts receivable within one year | 40/41 | €29,020 | €14,520 | -€14,500 | -50.0% |
| Trade receivables | 40 | €14,520 | €14,520 | = | 0.0% |
| Other amounts receivable | 41 | €14,500 | - | -€14,500 | |
| Cash at bank and in hand | 54/58 | €56,267 | €49,522 | -€6,745 | -12.0% |
| Deferred charges and accrued income | 490/1 | - | €53 | +€53 | |
| Total equity and liabilities | 10/49 | €412,757 | €401,901 | -€10,856 | -2.6% |
| Equity | 10/15 | €189,301 | €167,479 | -€21,822 | -11.5% |
| Contributions | 10/11 | €135,000 | €135,000 | = | 0.0% |
| Capital | 10 | €135,000 | €135,000 | = | 0.0% |
| Issued capital | 100 | €135,000 | €135,000 | = | 0.0% |
| Reserves | 13 | €43,605 | €43,605 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,500 | €13,500 | = | 0.0% |
| Legal reserve | 130 | €13,500 | €13,500 | = | 0.0% |
| Distributable reserves | 133 | €30,105 | €30,105 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,697 | -€11,125 | -€21,822 | |
| Amounts payable | 17/49 | €223,455 | €234,421 | +€10,966 | +4.9% |
| Amounts payable after more than one year | 17 | €61,063 | €57,437 | -€3,626 | -5.9% |
| Financial debts | 170/4 | €61,063 | €57,437 | -€3,626 | -5.9% |
| Amounts payable within one year | 42/48 | €162,392 | €176,984 | +€14,592 | +9.0% |
| Current portion of amounts payable after more than one year | 42 | €24,084 | €32,714 | +€8,630 | +35.8% |
| Trade debts | 44 | €6,191 | €9,474 | +€3,283 | +53.0% |
| Suppliers | 440/4 | €6,191 | €9,474 | +€3,283 | +53.0% |
| Taxes, remuneration and social security | 45 | €21,120 | €25,459 | +€4,339 | +20.5% |
| Taxes | 450/3 | €8,065 | €12,012 | +€3,947 | +48.9% |
| Remuneration and social security | 454/9 | €13,055 | €13,447 | +€392 | +3.0% |
| Other amounts payable | 47/48 | €110,997 | €109,337 | -€1,660 | -1.5% |
| Remuneration, social security and pensions | 62 | €55,898 | €58,044 | +€2,146 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,903 | €23,579 | +€1,676 | +7.7% |
| Other operating charges | 640/8 | €3,268 | €6,489 | +€3,221 | +98.6% |
| Gross operating margin | 9900 | €73,007 | €75,324 | +€2,317 | +3.2% |
| Operating profit (loss) | 9901 | -€8,062 | -€12,788 | -€4,726 | -58.6% |
| Financial charges | 65/66B | €9,421 | €8,790 | -€631 | -6.7% |
| Recurring financial charges | 65 | €9,421 | €8,790 | -€631 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | -€17,482 | -€21,578 | -€4,095 | -23.4% |
| Income taxes | 67/77 | -€3,760 | €244 | +€4,005 | |
| Profit (loss) for the period | 9904 | -€13,722 | -€21,822 | -€8,100 | -59.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,722 | -€21,822 | -€8,100 | -59.0% |
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 13 October 2026 via checked.be.