B & D 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 & D TECHNICS
Largest movements
- Tangible fixed assets -€5,893
down €5,893 (-27.7%), from €21,301 to €15,408
of which Furniture and vehicles: -€5,644
- Receivables within one year -€3,003
down €3,003 (-24.7%), from €12,166 to €9,164
of which Other amounts receivable: -€3,485
- Cash +€1,814
up €1,814 (+13.8%), from €13,125 to €14,939
mainly Depreciation (+€6,841) and Net result for the year (+€3,561)
- Debts after one year -€6,795
down €6,795 (-43.2%), from €15,741 to €8,946
- Trade debts -€4,012
down €4,012 (-41.2%), from €9,730 to €5,718
- Profit (loss) carried forward +€3,561
up €3,561 (+16.2%), from -€21,990 to -€18,429
- Tax, wage and social debts -€514
down €514 (-32.5%), from €1,582 to €1,068
- Gross operating margin +€14,103
up €14,103, from -€727 to €13,376
- Other operating charges +€799
up €799 (+131%), from €612 to €1,411
- Financial charges -€238
down €238 (-15.5%), from €1,538 to €1,300
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 | €49,894 | €42,692 | -€7,202 | -14.4% |
| Fixed assets | 21/28 | €21,301 | €15,408 | -€5,893 | -27.7% |
| Tangible fixed assets | 22/27 | €21,301 | €15,408 | -€5,893 | -27.7% |
| Plant, machinery and equipment | 23 | €250 | - | -€250 | |
| Furniture and vehicles | 24 | €21,051 | €15,408 | -€5,644 | -26.8% |
| Current assets | 29/58 | €28,593 | €27,284 | -€1,309 | -4.6% |
| Stocks and contracts in progress | 3 | €1,897 | €1,513 | -€384 | -20.2% |
| Stocks | 30/36 | €1,897 | €1,513 | -€384 | -20.2% |
| Amounts receivable within one year | 40/41 | €12,166 | €9,164 | -€3,003 | -24.7% |
| Trade receivables | 40 | €5,944 | €6,426 | +€482 | +8.1% |
| Other amounts receivable | 41 | €6,223 | €2,738 | -€3,485 | -56.0% |
| Cash at bank and in hand | 54/58 | €13,125 | €14,939 | +€1,814 | +13.8% |
| Deferred charges and accrued income | 490/1 | €1,405 | €1,669 | +€264 | +18.8% |
| Total equity and liabilities | 10/49 | €49,894 | €42,692 | -€7,202 | -14.4% |
| Equity | 10/15 | -€3,199 | €362 | +€3,561 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €12,591 | €12,591 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,731 | €10,731 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,990 | -€18,429 | +€3,561 | +16.2% |
| Amounts payable | 17/49 | €53,093 | €42,330 | -€10,763 | -20.3% |
| Amounts payable after more than one year | 17 | €15,741 | €8,946 | -€6,795 | -43.2% |
| Financial debts | 170/4 | €15,741 | €8,946 | -€6,795 | -43.2% |
| Amounts payable within one year | 42/48 | €32,802 | €28,834 | -€3,968 | -12.1% |
| Current portion of amounts payable after more than one year | 42 | €6,489 | €6,795 | +€306 | +4.7% |
| Trade debts | 44 | €9,730 | €5,718 | -€4,012 | -41.2% |
| Suppliers | 440/4 | €9,730 | €5,718 | -€4,012 | -41.2% |
| Taxes, remuneration and social security | 45 | €1,582 | €1,068 | -€514 | -32.5% |
| Taxes | 450/3 | €1,582 | €1,068 | -€514 | -32.5% |
| Other amounts payable | 47/48 | €15,000 | €15,253 | +€253 | +1.7% |
| Accrued charges and deferred income | 492/3 | €4,550 | €4,550 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,828 | €6,841 | +€13 | +0.2% |
| Other operating charges | 640/8 | €612 | €1,411 | +€799 | +131% |
| Gross operating margin | 9900 | -€727 | €13,376 | +€14,103 | |
| Operating profit (loss) | 9901 | -€8,167 | €5,124 | +€13,291 | |
| Financial income | 75/76B | €11 | €84 | +€73 | +664% |
| Recurring financial income | 75 | €11 | €84 | +€73 | +664% |
| Financial charges | 65/66B | €1,538 | €1,300 | -€238 | -15.5% |
| Recurring financial charges | 65 | €1,538 | €1,300 | -€238 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,694 | €3,907 | +€13,601 | |
| Income taxes | 67/77 | €342 | €347 | +€5 | +1.5% |
| Profit (loss) for the period | 9904 | -€10,036 | €3,561 | +€13,596 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,036 | €3,561 | +€13,596 |
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 17 October 2026 via checked.be.