B&C Technics: what changed
Two fiscal 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 Technics
Largest movements
- Tangible fixed assets +€177,753
up €177,753 (+146.0%), from €121,720 to €299,474
of which Land and buildings: +€150,889
- Stocks and contracts +€13,840
up €13,840 (+119.9%), from €11,540 to €25,380
- Receivables within one year +€5,989
up €5,989 (+4.8%), from €124,197 to €130,186
of which Other amounts receivable: +€33,406
- Debts after one year +€118,205
up €118,205 (+200.9%), from €58,844 to €177,050
- Trade debts +€28,813
up €28,813 (+127.4%), from €22,620 to €51,433
- Reserves +€25,000
up €25,000 (+12.3%), from €202,500 to €227,500
- Current portion of long-term debt +€20,552
up €20,552 (+62.3%), from €32,994 to €53,546
- Staff costs +€25,338
up €25,338 (+482.6%), from €5,250 to €30,588
- Gross operating margin -€13,444
down €13,444 (-9.9%), from €135,800 to €122,355
- Taxes -€13,093
down €13,093 (-46.3%), from €28,296 to €15,202
- Financial charges +€5,531
up €5,531 (+120.5%), from €4,590 to €10,121
of which Financial charges: +€5,141
- Other operating charges +€5,480
up €5,480 (+269.4%), from €2,034 to €7,514
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 | €341,554 | €534,758 | +€193,204 | +56.6% |
| Fixed assets | 21/28 | €121,720 | €299,474 | +€177,753 | +146.0% |
| Tangible fixed assets | 22/27 | €121,720 | €299,474 | +€177,753 | +146.0% |
| Land and buildings | 22 | - | €150,889 | +€150,889 | |
| Furniture and vehicles | 24 | €49,037 | €57,302 | +€8,265 | +16.9% |
| Leasing and similar rights | 25 | €72,683 | €91,282 | +€18,599 | +25.6% |
| Current assets | 29/58 | €219,834 | €235,285 | +€15,450 | +7.0% |
| Stocks and contracts in progress | 3 | €11,540 | €25,380 | +€13,840 | +119.9% |
| Stocks | 30/36 | €11,540 | €25,380 | +€13,840 | +119.9% |
| Amounts receivable within one year | 40/41 | €124,197 | €130,186 | +€5,989 | +4.8% |
| Trade receivables | 40 | €98,382 | €70,965 | -€27,417 | -27.9% |
| Other amounts receivable | 41 | €25,815 | €59,221 | +€33,406 | +129.4% |
| Cash at bank and in hand | 54/58 | €84,097 | €79,547 | -€4,550 | -5.4% |
| Deferred charges and accrued income | 490/1 | - | €172 | +€172 | |
| Total equity and liabilities | 10/49 | €341,554 | €534,758 | +€193,204 | +56.6% |
| Equity | 10/15 | €223,784 | €249,537 | +€25,753 | +11.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €202,500 | €227,500 | +€25,000 | +12.3% |
| Distributable reserves | 133 | €202,500 | €227,500 | +€25,000 | +12.3% |
| Profit (loss) carried forward | 14 | €11,284 | €12,037 | +€753 | +6.7% |
| Amounts payable | 17/49 | €117,771 | €285,221 | +€167,451 | +142.2% |
| Amounts payable after more than one year | 17 | €58,844 | €177,050 | +€118,205 | +200.9% |
| Financial debts | 170/4 | €58,844 | €177,050 | +€118,205 | +200.9% |
| Amounts payable within one year | 42/48 | €58,927 | €108,172 | +€49,245 | +83.6% |
| Current portion of amounts payable after more than one year | 42 | €32,994 | €53,546 | +€20,552 | +62.3% |
| Trade debts | 44 | €22,620 | €51,433 | +€28,813 | +127.4% |
| Suppliers | 440/4 | €22,620 | €51,433 | +€28,813 | +127.4% |
| Taxes, remuneration and social security | 45 | €0 | €3,164 | +€3,164 | +659168.8% |
| Taxes | 450/3 | €0 | - | -€0 | |
| Remuneration and social security | 454/9 | - | €3,164 | +€3,164 | |
| Other amounts payable | 47/48 | €3,312 | €28 | -€3,284 | -99.1% |
| Remuneration, social security and pensions | 62 | €5,250 | €30,588 | +€25,338 | +482.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,446 | €34,739 | +€3,293 | +10.5% |
| Other operating charges | 640/8 | €2,034 | €7,514 | +€5,480 | +269.4% |
| Gross operating margin | 9900 | €135,800 | €122,355 | -€13,444 | -9.9% |
| Operating profit (loss) | 9901 | €97,069 | €49,514 | -€47,555 | -49.0% |
| Financial income | 75/76B | €791 | €1,562 | +€771 | +97.6% |
| Recurring financial income | 75 | €791 | €1,305 | +€514 | +65.1% |
| Non-recurring financial income | 76B | - | €257 | +€257 | |
| Financial charges | 65/66B | €4,590 | €10,121 | +€5,531 | +120.5% |
| Recurring financial charges | 65 | €4,590 | €9,731 | +€5,141 | +112.0% |
| Non-recurring financial charges | 66B | - | €390 | +€390 | |
| Profit (loss) for the period before taxes | 9903 | €93,270 | €40,956 | -€52,315 | -56.1% |
| Income taxes | 67/77 | €28,296 | €15,202 | -€13,093 | -46.3% |
| Profit (loss) for the period | 9904 | €64,975 | €25,753 | -€39,222 | -60.4% |
| Profit (loss) for the period to be appropriated | 9905 | €64,975 | €25,753 | -€39,222 | -60.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.