B&L 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&L Technics
Largest movements
- Cash +€2,841
up €2,841 (+27.6%), from €10,306 to €13,147
mainly Net result for the year (+€3,306) and Depreciation (+€2,444)
- Tangible fixed assets -€2,444
down €2,444 (-24.8%), from €9,847 to €7,403
of which Plant, machinery and equipment: -€1,580
- Receivables within one year -€415
down €415 (-5.4%), from €7,675 to €7,260
- Trade debts -€4,015
down €4,015 (-97.8%), from €4,105 to €90
- Reserves +€3,306
up €3,306 (+23.0%), from €14,393 to €17,699
- Tax, wage and social debts +€605
up €605 (+9.7%), from €6,232 to €6,837
of which Taxes: +€580
- Depreciation +€1,596
up €1,596 (+188%), from €848 to €2,444
- Financial charges -€644
down €644 (-17.4%), from €3,695 to €3,051
- Other operating charges +€300
up €300 (+125%), from €240 to €540
- Taxes -€287
down €287 (-21.0%), from €1,371 to €1,084
- Gross operating margin -€144
down €144 (-1.4%), from €10,568 to €10,424
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 | €29,243 | €29,144 | -€99 | -0.3% |
| Fixed assets | 21/28 | €9,847 | €7,403 | -€2,444 | -24.8% |
| Tangible fixed assets | 22/27 | €9,847 | €7,403 | -€2,444 | -24.8% |
| Plant, machinery and equipment | 23 | €5,614 | €4,033 | -€1,580 | -28.2% |
| Furniture and vehicles | 24 | €4,233 | €3,370 | -€864 | -20.4% |
| Current assets | 29/58 | €19,396 | €21,741 | +€2,345 | +12.1% |
| Amounts receivable within one year | 40/41 | €7,675 | €7,260 | -€415 | -5.4% |
| Trade receivables | 40 | €7,675 | €7,260 | -€415 | -5.4% |
| Cash at bank and in hand | 54/58 | €10,306 | €13,147 | +€2,841 | +27.6% |
| Deferred charges and accrued income | 490/1 | €1,415 | €1,334 | -€81 | -5.7% |
| Total equity and liabilities | 10/49 | €29,243 | €29,144 | -€99 | -0.3% |
| Equity | 10/15 | €17,393 | €20,699 | +€3,306 | +19.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €14,393 | €17,699 | +€3,306 | +23.0% |
| Distributable reserves | 133 | €14,393 | €17,699 | +€3,306 | +23.0% |
| Amounts payable | 17/49 | €11,850 | €8,445 | -€3,405 | -28.7% |
| Amounts payable within one year | 42/48 | €11,681 | €8,295 | -€3,386 | -29.0% |
| Trade debts | 44 | €4,105 | €90 | -€4,015 | -97.8% |
| Suppliers | 440/4 | €4,105 | €90 | -€4,015 | -97.8% |
| Taxes, remuneration and social security | 45 | €6,232 | €6,837 | +€605 | +9.7% |
| Taxes | 450/3 | €3,873 | €4,453 | +€580 | +15.0% |
| Remuneration and social security | 454/9 | €2,359 | €2,384 | +€25 | +1.1% |
| Other amounts payable | 47/48 | €1,345 | €1,368 | +€24 | +1.8% |
| Accrued charges and deferred income | 492/3 | €169 | €150 | -€19 | -11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €848 | €2,444 | +€1,596 | +188% |
| Other operating charges | 640/8 | €240 | €540 | +€300 | +125% |
| Gross operating margin | 9900 | €10,568 | €10,424 | -€144 | -1.4% |
| Operating profit (loss) | 9901 | €9,480 | €7,441 | -€2,039 | -21.5% |
| Financial charges | 65/66B | €3,695 | €3,051 | -€644 | -17.4% |
| Recurring financial charges | 65 | €3,695 | €3,051 | -€644 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €5,785 | €4,390 | -€1,395 | -24.1% |
| Income taxes | 67/77 | €1,371 | €1,084 | -€287 | -21.0% |
| Profit (loss) for the period | 9904 | €4,413 | €3,306 | -€1,108 | -25.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,413 | €3,306 | -€1,108 | -25.1% |
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 25 October 2026 via checked.be.