B&B Technics: 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.
B&B Technics
Largest movements
- Cash -€29,437
down €29,437 (-40.7%), from €72,290 to €42,853
mainly Contributions, distributions and other (-€40,828) and Net result for the year (-€17,036)
- Receivables within one year +€8,479
up €8,479 (+66.1%), from €12,825 to €21,304
of which Trade receivables: +€5,547
- Deferred charges and accrued income -€6,065
down €6,065 (-33.6%), from €18,065 to €12,000
- Other debts +€29,366
up €29,366, from €0 to €29,366
- Reserves -€29,328
down €29,328 (-38.3%), from €76,606 to €47,278
- Profit (loss) carried forward -€17,036
down €17,036 (-2284.2%), from -€746 to -€17,781
- Trade debts +€12,795
up €12,795 (+326.5%), from €3,919 to €16,714
- Contributions -€11,500
down €11,500 (-76.7%), from €15,000 to €3,500
- Gross operating margin -€22,547
down €22,547, from €13,299 to -€9,249
- Taxes -€4,220
down €4,220 (-89.2%), from €4,733 to €513
- Financial charges -€1,228
down €1,228 (-31.2%), from €3,934 to €2,706
- Depreciation -€930
down €930 (-51.5%), from €1,806 to €877
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 | €109,627 | €82,815 | -€26,812 | -24.5% |
| Fixed assets | 21/28 | €6,447 | €6,658 | +€210 | +3.3% |
| Tangible fixed assets | 22/27 | €6,383 | €6,594 | +€210 | +3.3% |
| Plant, machinery and equipment | 23 | €5,706 | €5,105 | -€601 | -10.5% |
| Furniture and vehicles | 24 | €677 | €1,489 | +€812 | +119.8% |
| Financial fixed assets | 28 | €64 | €64 | = | 0.0% |
| Current assets | 29/58 | €103,180 | €76,157 | -€27,022 | -26.2% |
| Amounts receivable within one year | 40/41 | €12,825 | €21,304 | +€8,479 | +66.1% |
| Trade receivables | 40 | €9,390 | €14,937 | +€5,547 | +59.1% |
| Other amounts receivable | 41 | €3,435 | €6,366 | +€2,932 | +85.4% |
| Cash at bank and in hand | 54/58 | €72,290 | €42,853 | -€29,437 | -40.7% |
| Deferred charges and accrued income | 490/1 | €18,065 | €12,000 | -€6,065 | -33.6% |
| Total equity and liabilities | 10/49 | €109,627 | €82,815 | -€26,812 | -24.5% |
| Equity | 10/15 | €90,861 | €32,997 | -€57,864 | -63.7% |
| Contributions | 10/11 | €15,000 | €3,500 | -€11,500 | -76.7% |
| Reserves | 13 | €76,606 | €47,278 | -€29,328 | -38.3% |
| Distributable reserves | 133 | €76,606 | €47,278 | -€29,328 | -38.3% |
| Profit (loss) carried forward | 14 | -€746 | -€17,781 | -€17,036 | -2284.2% |
| Amounts payable | 17/49 | €18,766 | €49,818 | +€31,052 | +165.5% |
| Amounts payable within one year | 42/48 | €18,766 | €49,818 | +€31,052 | +165.5% |
| Financial debts | 43 | €245 | €0 | -€245 | -100.0% |
| Credit institutions | 430/8 | €245 | €0 | -€245 | -100.0% |
| Trade debts | 44 | €3,919 | €16,714 | +€12,795 | +326.5% |
| Suppliers | 440/4 | €3,919 | €16,714 | +€12,795 | +326.5% |
| Taxes, remuneration and social security | 45 | €14,602 | €3,739 | -€10,863 | -74.4% |
| Taxes | 450/3 | €14,602 | €542 | -€14,060 | -96.3% |
| Remuneration and social security | 454/9 | - | €3,197 | +€3,197 | |
| Other amounts payable | 47/48 | €0 | €29,366 | +€29,366 | |
| Remuneration, social security and pensions | 62 | €256 | €221 | -€35 | -13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,806 | €877 | -€930 | -51.5% |
| Other operating charges | 640/8 | €3,352 | €3,477 | +€124 | +3.7% |
| Gross operating margin | 9900 | €13,299 | -€9,249 | -€22,547 | |
| Operating profit (loss) | 9901 | €7,884 | -€13,824 | -€21,708 | |
| Financial income | 75/76B | €37 | €7 | -€30 | -82.3% |
| Recurring financial income | 75 | €37 | €7 | -€30 | -82.3% |
| Financial charges | 65/66B | €3,934 | €2,706 | -€1,228 | -31.2% |
| Recurring financial charges | 65 | €3,934 | €2,706 | -€1,228 | -31.2% |
| Profit (loss) for the period before taxes | 9903 | €3,987 | -€16,523 | -€20,510 | |
| Income taxes | 67/77 | €4,733 | €513 | -€4,220 | -89.2% |
| Profit (loss) for the period | 9904 | -€746 | -€17,036 | -€16,290 | -2184.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€746 | -€17,036 | -€16,290 | -2184.2% |
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.