WOOD TECHNIC CONSULT: 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
WOOD TECHNIC CONSULT
NACE 71.121, Engineering and related technical consultancy, excluding land surveyors
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€13,778
2024 · -€70,014+€56,236
Equity
€999,500
2024 · €1.0m-€13,778
Cash
€12,098
2024 · €6,920+€5,179
Balance sheet total
€1.2m
2024 · €1.2m-€58,787
Largest movements
Assets
- Tangible fixed assets -€55,070
down €55,070 (-4.7%), from €1.2m to €1.1m
of which Land and buildings: -€51,482
- Current investments -€15,000
down €15,000 (-26.7%), from €56,086 to €41,086
Equity and liabilities
- Profit (loss) carried forward -€384,498
down €384,498 (-100.0%), from €384,542 to €44
- Reserves +€370,721
up €370,721 (+77.4%), from €478,736 to €849,456
of which Distributable reserves: +€384,800
- Other debts -€15,620
down €15,620 (-26.2%), from €59,546 to €43,926
Income statement
- Gross operating margin +€42,907
up €42,907 (+1,063%), from €4,036 to €46,943
- Other operating charges -€12,768
down €12,768 (-60.7%), from €21,034 to €8,266
- Depreciation +€2,809
up €2,809 (+5.4%), from €52,261 to €55,070
- Financial charges -€2,635
down €2,635 (-58.1%), from €4,537 to €1,902
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
-€70,014
Gross operating margin
+€42,907
Depreciation
-€2,809
Other operating charges
+€12,768
Other operating items
+€930
Financial income
-€158
Financial charges
+€2,635
Taxes
-€37
Result 2025
-€13,778
raises the resultlowers the resultnot broken down further in the accounts
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
-€2,208
Investment
+€15,000
Financing
-€7,613
Cash 2024
€6,920
From operations (derived)
-€2,208
Net result for the year
-€13,778
Depreciation
+€55,070
Receivables within one year
-€5,746
Deferred charges and accrued income
-€358
Provisions
-€4,693
Trade debts
-€11,335
Tax, wage and social debts
-€3,201
Other debts
-€15,620
Accrued charges and deferred income
-€2,547
Investment (derived)
+€15,000
Current investments
+€15,000
Financing
-€7,613
Debts after one year
-€1,921
Current portion of long-term debt
-€5,692
Cash 2025
€12,098
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,242,892 | €1,184,105 | -€58,787 | -4.7% |
| Fixed assets | 21/28 | €1,172,935 | €1,117,865 | -€55,070 | -4.7% |
| Tangible fixed assets | 22/27 | €1,170,397 | €1,115,327 | -€55,070 | -4.7% |
| Land and buildings | 22 | €1,163,865 | €1,112,383 | -€51,482 | -4.4% |
| Furniture and vehicles | 24 | €6,532 | €2,944 | -€3,588 | -54.9% |
| Financial fixed assets | 28 | €2,538 | €2,538 | = | 0.0% |
| Current assets | 29/58 | €69,957 | €66,240 | -€3,717 | -5.3% |
| Amounts receivable within one year | 40/41 | €2,013 | €7,759 | +€5,746 | +285% |
| Trade receivables | 40 | €1,803 | €7,759 | +€5,956 | +330% |
| Other amounts receivable | 41 | €210 | €0 | -€210 | -100% |
| Current investments | 50/53 | €56,086 | €41,086 | -€15,000 | -26.7% |
| Cash at bank and in hand | 54/58 | €6,920 | €12,098 | +€5,179 | +74.8% |
| Deferred charges and accrued income | 490/1 | €4,939 | €5,297 | +€358 | +7.2% |
| Total equity and liabilities | 10/49 | €1,242,892 | €1,184,105 | -€58,787 | -4.7% |
| Equity | 10/15 | €1,013,278 | €999,500 | -€13,778 | -1.4% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €478,736 | €849,456 | +€370,721 | +77.4% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Legal reserve | 130 | €15,000 | €15,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €463,736 | €449,656 | -€14,079 | -3.0% |
| Distributable reserves | 133 | - | €384,800 | +€384,800 | |
| Profit (loss) carried forward | 14 | €384,542 | €44 | -€384,498 | -100.0% |
| Provisions and deferred taxes | 16 | €139,995 | €135,302 | -€4,693 | -3.4% |
| Deferred taxes | 168 | €139,995 | €135,302 | -€4,693 | -3.4% |
| Amounts payable | 17/49 | €89,619 | €49,302 | -€40,317 | -45.0% |
| Amounts payable after more than one year | 17 | €1,921 | €0 | -€1,921 | -100% |
| Financial debts | 170/4 | €1,921 | €0 | -€1,921 | -100% |
| Amounts payable within one year | 42/48 | €82,751 | €46,902 | -€35,848 | -43.3% |
| Current portion of amounts payable after more than one year | 42 | €7,613 | €1,921 | -€5,692 | -74.8% |
| Trade debts | 44 | €12,213 | €879 | -€11,335 | -92.8% |
| Suppliers | 440/4 | €12,213 | €879 | -€11,335 | -92.8% |
| Taxes, remuneration and social security | 45 | €3,377 | €176 | -€3,201 | -94.8% |
| Taxes | 450/3 | €3,377 | €176 | -€3,201 | -94.8% |
| Other amounts payable | 47/48 | €59,546 | €43,926 | -€15,620 | -26.2% |
| Accrued charges and deferred income | 492/3 | €4,947 | €2,400 | -€2,547 | -51.5% |
| Non-recurring operating income | 76A | €0 | €5,972 | +€5,972 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,261 | €55,070 | +€2,809 | +5.4% |
| Other operating charges | 640/8 | €21,034 | €8,266 | -€12,768 | -60.7% |
| Non-recurring operating charges | 66A | €930 | €0 | -€930 | -100% |
| Gross operating margin | 9900 | €4,036 | €46,943 | +€42,907 | +1,063% |
| Operating profit (loss) | 9901 | -€70,188 | -€16,393 | +€53,796 | +76.6% |
| Financial income | 75/76B | €158 | €0 | -€158 | -100% |
| Recurring financial income | 75 | €158 | €0 | -€158 | -100% |
| Financial charges | 65/66B | €4,537 | €1,902 | -€2,635 | -58.1% |
| Recurring financial charges | 65 | €4,537 | €1,902 | -€2,635 | -58.1% |
| Profit (loss) for the period before taxes | 9903 | -€74,567 | -€18,295 | +€56,273 | +75.5% |
| Transfer from deferred taxes | 780 | €4,693 | €4,693 | = | 0.0% |
| Income taxes | 67/77 | €140 | €176 | +€37 | +26.2% |
| Profit (loss) for the period | 9904 | -€70,014 | -€13,778 | +€56,236 | +80.3% |
| Transfer from tax-exempt reserves | 789 | €14,079 | €14,079 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€55,934 | €302 | +€56,236 |
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 30 October 2026 via checked.be.