TECHNO-TOOLS: 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
TECHNO-TOOLS
NACE 46.620, Wholesale of machine tools
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€118,808
2024 · €37,833-€156,641
Equity
€679,257
2024 · €808,065-€128,808
Cash
€338,314
2024 · €591,772-€253,458
Balance sheet total
€851,679
2024 · €1.1m-€240,865
Largest movements
Assets
- Cash -€253,458
down €253,458 (-42.8%), from €591,772 to €338,314
mainly Net result for the year (-€118,808) and Trade debts (-€97,930)
Equity and liabilities
- Profit (loss) carried forward -€118,808
down €118,808 (-26.5%), from €448,409 to €329,601
- Trade debts -€97,930
down €97,930 (-49.0%), from €199,957 to €102,027
- Tax, wage and social debts -€11,493
down €11,493 (-15.2%), from €75,833 to €64,340
of which Remuneration and social security: -€13,347
Income statement
- Staff costs -€24,054
down €24,054 (-8.9%), from €271,584 to €247,530
- Gross operating margin +€23,347
up €23,347 (+6.7%), from €349,597 to €372,944
- Taxes -€16,833
down €16,833 (-96.4%), from €17,452 to €620
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
€37,833
Gross operating margin
+€23,347
Staff costs
+€24,054
Depreciation
+€1,702
Write-downs
-€890
Other operating charges
-€965
Other operating items
-€220,940
Financial income
+€92
Financial charges
+€127
Taxes
+€16,833
Result 2025
-€118,808
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
-€227,640
Investment
-€15,818
Financing
-€10,000
Cash 2024
€591,772
From operations (derived)
-€227,640
Net result for the year
-€118,808
Depreciation
+€9,360
Stocks and contracts
-€4,356
Receivables within one year
-€538
Deferred charges and accrued income
-€1,240
Trade debts
-€97,930
Tax, wage and social debts
-€11,493
Other debts
-€2,536
Accrued charges and deferred income
-€99
Investment (derived)
-€15,818
Investment in fixed assets (net)
-€15,818
Financing
-€10,000
Contributions, distributions and other
-€10,000
Cash 2025
€338,314
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,092,545 | €851,679 | -€240,865 | -22.0% |
| Fixed assets | 21/28 | €77,968 | €84,426 | +€6,458 | +8.3% |
| Intangible fixed assets | 21 | €1,369 | €4,493 | +€3,124 | +228% |
| Tangible fixed assets | 22/27 | €76,154 | €79,488 | +€3,334 | +4.4% |
| Land and buildings | 22 | €70,874 | €69,764 | -€1,110 | -1.6% |
| Furniture and vehicles | 24 | €5,280 | €9,724 | +€4,444 | +84.2% |
| Financial fixed assets | 28 | €445 | €445 | = | 0.0% |
| Current assets | 29/58 | €1,014,577 | €767,253 | -€247,323 | -24.4% |
| Stocks and contracts in progress | 3 | €184,906 | €189,262 | +€4,356 | +2.4% |
| Stocks | 30/36 | €184,906 | €189,262 | +€4,356 | +2.4% |
| Amounts receivable within one year | 40/41 | €227,293 | €227,830 | +€538 | +0.2% |
| Trade receivables | 40 | €224,368 | €227,830 | +€3,462 | +1.5% |
| Other amounts receivable | 41 | €2,924 | - | -€2,924 | |
| Cash at bank and in hand | 54/58 | €591,772 | €338,314 | -€253,458 | -42.8% |
| Deferred charges and accrued income | 490/1 | €10,607 | €11,847 | +€1,240 | +11.7% |
| Total equity and liabilities | 10/49 | €1,092,545 | €851,679 | -€240,865 | -22.0% |
| Equity | 10/15 | €808,065 | €679,257 | -€128,808 | -15.9% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €285,288 | €275,288 | -€10,000 | -3.5% |
| Tax-exempt reserves | 132 | €69,465 | - | -€69,465 | |
| Distributable reserves | 133 | €215,823 | €275,288 | +€59,465 | +27.6% |
| Profit (loss) carried forward | 14 | €448,409 | €329,601 | -€118,808 | -26.5% |
| Amounts payable | 17/49 | €284,480 | €172,422 | -€112,058 | -39.4% |
| Amounts payable within one year | 42/48 | €284,330 | €172,371 | -€111,959 | -39.4% |
| Trade debts | 44 | €199,957 | €102,027 | -€97,930 | -49.0% |
| Suppliers | 440/4 | €199,957 | €102,027 | -€97,930 | -49.0% |
| Taxes, remuneration and social security | 45 | €75,833 | €64,340 | -€11,493 | -15.2% |
| Taxes | 450/3 | €20,641 | €22,495 | +€1,854 | +9.0% |
| Remuneration and social security | 454/9 | €55,192 | €41,845 | -€13,347 | -24.2% |
| Other amounts payable | 47/48 | €8,540 | €6,004 | -€2,536 | -29.7% |
| Accrued charges and deferred income | 492/3 | €150 | €51 | -€99 | -66.1% |
| Remuneration, social security and pensions | 62 | €271,584 | €247,530 | -€24,054 | -8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,063 | €9,360 | -€1,702 | -15.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,227 | -€337 | +€890 | +72.6% |
| Other operating charges | 640/8 | €12,109 | €13,075 | +€965 | +8.0% |
| Non-recurring operating charges | 66A | - | €220,940 | +€220,940 | |
| Gross operating margin | 9900 | €349,597 | €372,944 | +€23,347 | +6.7% |
| Operating profit (loss) | 9901 | €56,069 | -€117,623 | -€173,692 | |
| Financial income | 75/76B | €2,969 | €3,061 | +€92 | +3.1% |
| Recurring financial income | 75 | €2,969 | €3,061 | +€92 | +3.1% |
| Financial charges | 65/66B | €3,752 | €3,625 | -€127 | -3.4% |
| Recurring financial charges | 65 | €3,752 | €3,625 | -€127 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €55,286 | -€118,188 | -€173,474 | |
| Income taxes | 67/77 | €17,452 | €620 | -€16,833 | -96.4% |
| Profit (loss) for the period | 9904 | €37,833 | -€118,808 | -€156,641 | |
| Transfer from tax-exempt reserves | 789 | - | €69,465 | +€69,465 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,833 | -€49,343 | -€87,176 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.