B.C.B. Technic: 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.C.B. Technic
Largest movements
- Cash +€76,676
up €76,676 (+77.1%), from €99,497 to €176,173
mainly Net result for the year (+€36,638) and Depreciation (+€25,979)
- Tangible fixed assets -€39,913
down €39,913 (-31.7%), from €125,747 to €85,834
of which Land and buildings: -€28,409
- Receivables within one year -€6,571
down €6,571 (-96.4%), from €6,815 to €244
of which Other amounts receivable: -€5,000
- Reserves +€29,561
up €29,561 (+14.5%), from €204,449 to €234,009
of which Distributable reserves: +€41,707
- Trade debts +€6,824
up €6,824 (+407%), from €1,678 to €8,502
- Provisions -€4,049
down €4,049 (-82.4%), from €4,912 to €863
- Gross operating margin +€78,878
up €78,878 (+420%), from €18,773 to €97,651
- Depreciation -€11,509
down €11,509 (-30.7%), from €37,487 to €25,979
- Staff costs +€7,071
up €7,071 (+25.1%), from €28,194 to €35,265
- Financial charges -€1,812
down €1,812 (-84.3%), from €2,149 to €337
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 | €239,674 | €270,147 | +€30,473 | +12.7% |
| Fixed assets | 21/28 | €126,647 | €86,734 | -€39,913 | -31.5% |
| Tangible fixed assets | 22/27 | €125,747 | €85,834 | -€39,913 | -31.7% |
| Land and buildings | 22 | €111,109 | €82,700 | -€28,409 | -25.6% |
| Plant, machinery and equipment | 23 | €9,650 | €3,133 | -€6,517 | -67.5% |
| Furniture and vehicles | 24 | €4,988 | €1 | -€4,987 | -100.0% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €113,027 | €183,413 | +€70,386 | +62.3% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €2,928 | €2,967 | +€39 | +1.3% |
| Stocks | 30/36 | €2,928 | €2,967 | +€39 | +1.3% |
| Amounts receivable within one year | 40/41 | €6,815 | €244 | -€6,571 | -96.4% |
| Trade receivables | 40 | €1,815 | €244 | -€1,571 | -86.6% |
| Other amounts receivable | 41 | €5,000 | €0 | -€5,000 | -100% |
| Cash at bank and in hand | 54/58 | €99,497 | €176,173 | +€76,676 | +77.1% |
| Deferred charges and accrued income | 490/1 | €3,787 | €4,030 | +€243 | +6.4% |
| Total equity and liabilities | 10/49 | €239,674 | €270,147 | +€30,473 | +12.7% |
| Equity | 10/15 | €223,449 | €253,009 | +€29,561 | +13.2% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €204,449 | €234,009 | +€29,561 | +14.5% |
| Tax-exempt reserves | 132 | €31,736 | €19,589 | -€12,147 | -38.3% |
| Distributable reserves | 133 | €172,713 | €214,420 | +€41,707 | +24.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €4,912 | €863 | -€4,049 | -82.4% |
| Deferred taxes | 168 | €4,912 | €863 | -€4,049 | -82.4% |
| Amounts payable | 17/49 | €11,314 | €16,275 | +€4,961 | +43.9% |
| Amounts payable within one year | 42/48 | €9,556 | €16,275 | +€6,719 | +70.3% |
| Trade debts | 44 | €1,678 | €8,502 | +€6,824 | +407% |
| Suppliers | 440/4 | €1,678 | €8,502 | +€6,824 | +407% |
| Taxes, remuneration and social security | 45 | €4,567 | €5,674 | +€1,107 | +24.2% |
| Taxes | 450/3 | €2,525 | €1,404 | -€1,121 | -44.4% |
| Remuneration and social security | 454/9 | €2,042 | €4,269 | +€2,227 | +109% |
| Other amounts payable | 47/48 | €3,311 | €2,099 | -€1,212 | -36.6% |
| Accrued charges and deferred income | 492/3 | €1,758 | €0 | -€1,758 | -100% |
| Remuneration, social security and pensions | 62 | €28,194 | €35,265 | +€7,071 | +25.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,487 | €25,979 | -€11,509 | -30.7% |
| Other operating charges | 640/8 | €3,373 | €3,736 | +€363 | +10.8% |
| Gross operating margin | 9900 | €18,773 | €97,651 | +€78,878 | +420% |
| Operating profit (loss) | 9901 | -€50,281 | €32,672 | +€82,953 | |
| Financial income | 75/76B | €0 | €525 | +€525 | +1,311,625% |
| Recurring financial income | 75 | €0 | €525 | +€525 | +1,311,625% |
| Financial charges | 65/66B | €2,149 | €337 | -€1,812 | -84.3% |
| Recurring financial charges | 65 | €2,149 | €337 | -€1,812 | -84.3% |
| Profit (loss) for the period before taxes | 9903 | -€52,430 | €32,860 | +€85,290 | |
| Transfer from deferred taxes | 780 | €4,049 | €4,049 | = | 0.0% |
| Income taxes | 67/77 | €225 | €271 | +€46 | +20.3% |
| Profit (loss) for the period | 9904 | -€48,606 | €36,638 | +€85,244 | |
| Transfer from tax-exempt reserves | 789 | €12,147 | €12,147 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,460 | €48,784 | +€85,244 |
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 27 October 2026 via checked.be.