B.C.T. Solutions: 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.T. Solutions
Largest movements
- Tangible fixed assets +€251,273
new in 2025: €251,273
of which Land and buildings: +€148,056
- Receivables within one year +€89,359
up €89,359 (+155%), from €57,805 to €147,164
of which Trade receivables: +€130,724
- Cash -€61,417
down €61,417 (-95.2%), from €64,486 to €3,069
mainly Investment in fixed assets (net) (-€251,551) and Receivables within one year (-€89,359)
- Reserves +€130,000
up €130,000 (+144%), from €90,000 to €220,000
- Trade debts +€104,130
up €104,130 (+34,701%), from €300 to €104,430
- Other debts +€25,071
up €25,071 (+14,326%), from €175 to €25,246
- Tax, wage and social debts +€13,370
up €13,370 (+53.8%), from €24,860 to €38,230
- Short-term financial debts +€6,741
new in 2025: €6,741
- Gross operating margin +€44,822
up €44,822 (+37.4%), from €119,845 to €164,667
- Taxes +€8,511
up €8,511 (+34.2%), from €24,860 to €33,370
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 | €122,292 | €401,507 | +€279,215 | +228% |
| Fixed assets | 21/28 | - | €251,273 | +€251,273 | |
| Tangible fixed assets | 22/27 | - | €251,273 | +€251,273 | |
| Land and buildings | 22 | - | €148,056 | +€148,056 | |
| Furniture and vehicles | 24 | - | €1,150 | +€1,150 | |
| Assets under construction and advance payments | 27 | - | €102,067 | +€102,067 | |
| Current assets | 29/58 | €122,292 | €150,234 | +€27,942 | +22.8% |
| Amounts receivable within one year | 40/41 | €57,805 | €147,164 | +€89,359 | +155% |
| Trade receivables | 40 | €7,720 | €138,444 | +€130,724 | +1,693% |
| Other amounts receivable | 41 | €50,085 | €8,720 | -€41,365 | -82.6% |
| Cash at bank and in hand | 54/58 | €64,486 | €3,069 | -€61,417 | -95.2% |
| Total equity and liabilities | 10/49 | €122,292 | €401,507 | +€279,215 | +228% |
| Equity | 10/15 | €96,957 | €226,792 | +€129,836 | +134% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €90,000 | €220,000 | +€130,000 | +144% |
| Distributable reserves | 133 | €90,000 | €220,000 | +€130,000 | +144% |
| Profit (loss) carried forward | 14 | €3,957 | €3,792 | -€164 | -4.2% |
| Amounts payable | 17/49 | €25,335 | €174,714 | +€149,379 | +590% |
| Amounts payable within one year | 42/48 | €25,335 | €174,647 | +€149,312 | +589% |
| Financial debts | 43 | - | €6,741 | +€6,741 | |
| Credit institutions | 430/8 | - | €6,741 | +€6,741 | |
| Trade debts | 44 | €300 | €104,430 | +€104,130 | +34,701% |
| Suppliers | 440/4 | €300 | €104,430 | +€104,130 | +34,701% |
| Taxes, remuneration and social security | 45 | €24,860 | €38,230 | +€13,370 | +53.8% |
| Taxes | 450/3 | €24,860 | €38,230 | +€13,370 | +53.8% |
| Other amounts payable | 47/48 | €175 | €25,246 | +€25,071 | +14,326% |
| Accrued charges and deferred income | 492/3 | - | €67 | +€67 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €278 | +€278 | |
| Other operating charges | 640/8 | €838 | €735 | -€103 | -12.3% |
| Gross operating margin | 9900 | €119,845 | €164,667 | +€44,822 | +37.4% |
| Operating profit (loss) | 9901 | €119,007 | €163,655 | +€44,648 | +37.5% |
| Financial charges | 65/66B | €191 | €449 | +€258 | +136% |
| Recurring financial charges | 65 | €191 | €449 | +€258 | +136% |
| Profit (loss) for the period before taxes | 9903 | €118,816 | €163,206 | +€44,390 | +37.4% |
| Income taxes | 67/77 | €24,860 | €33,370 | +€8,511 | +34.2% |
| Profit (loss) for the period | 9904 | €93,957 | €129,836 | +€35,879 | +38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €93,957 | €129,836 | +€35,879 | +38.2% |
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 16 October 2026 via checked.be.