B&I 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&I TECHNICS
Largest movements
- Deferred charges and accrued income +€92,549
new in 2025: €92,549
- Cash -€80,423
down €80,423 (-47.2%), from €170,321 to €89,899
mainly Deferred charges and accrued income (-€92,549) and Trade debts (-€48,377)
- Trade debts -€48,377
down €48,377 (-15.5%), from €312,947 to €264,570
- Tax, wage and social debts +€21,812
up €21,812 (+32.9%), from €66,276 to €88,088
- Reserves +€19,860
new in 2025: €19,860
- Accrued charges and deferred income +€18,130
new in 2025: €18,130
- Gross operating margin +€38,540
up €38,540 (+650.6%), from €5,924 to €44,464
- Other operating charges +€15,927
new in 2025: €15,927
- Taxes +€8,812
up €8,812 (+559.0%), from €1,576 to €10,388
- Financial charges +€2,638
new in 2025: €2,638
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 | €563,571 | €570,648 | +€7,076 | +1.3% |
| Current assets | 29/58 | €563,571 | €570,648 | +€7,076 | +1.3% |
| Amounts receivable within one year | 40/41 | €393,250 | €388,200 | -€5,050 | -1.3% |
| Trade receivables | 40 | €393,250 | €370,000 | -€23,250 | -5.9% |
| Other amounts receivable | 41 | - | €18,200 | +€18,200 | |
| Cash at bank and in hand | 54/58 | €170,321 | €89,899 | -€80,423 | -47.2% |
| Deferred charges and accrued income | 490/1 | - | €92,549 | +€92,549 | |
| Total equity and liabilities | 10/49 | €563,571 | €570,648 | +€7,076 | +1.3% |
| Equity | 10/15 | €184,349 | €199,860 | +€15,511 | +8.4% |
| Contributions | 10/11 | €180,000 | €180,000 | = | 0.0% |
| Reserves | 13 | - | €19,860 | +€19,860 | |
| Distributable reserves | 133 | - | €19,860 | +€19,860 | |
| Profit (loss) carried forward | 14 | €4,349 | €0 | -€4,349 | -100.0% |
| Amounts payable | 17/49 | €379,223 | €370,788 | -€8,435 | -2.2% |
| Amounts payable within one year | 42/48 | €379,223 | €352,658 | -€26,565 | -7.0% |
| Trade debts | 44 | €312,947 | €264,570 | -€48,377 | -15.5% |
| Suppliers | 440/4 | €312,947 | €264,570 | -€48,377 | -15.5% |
| Taxes, remuneration and social security | 45 | €66,276 | €88,088 | +€21,812 | +32.9% |
| Taxes | 450/3 | €66,276 | €88,088 | +€21,812 | +32.9% |
| Accrued charges and deferred income | 492/3 | - | €18,130 | +€18,130 | |
| Other operating charges | 640/8 | - | €15,927 | +€15,927 | |
| Gross operating margin | 9900 | €5,924 | €44,464 | +€38,540 | +650.6% |
| Operating profit (loss) | 9901 | €5,924 | €28,537 | +€22,613 | +381.7% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | - | €2,638 | +€2,638 | |
| Recurring financial charges | 65 | - | €2,638 | +€2,638 | |
| Profit (loss) for the period before taxes | 9903 | €5,925 | €25,899 | +€19,974 | +337.1% |
| Income taxes | 67/77 | €1,576 | €10,388 | +€8,812 | +559.0% |
| Profit (loss) for the period | 9904 | €4,349 | €15,511 | +€11,162 | +256.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,349 | €15,511 | +€11,162 | +256.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.