B.PRO-TEC: 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.PRO-TEC
Largest movements
- Tangible fixed assets -€87,839
down €87,839 (-13.1%), from €668,021 to €580,182
- Stocks and contracts +€43,268
up €43,268 (+57.0%), from €75,950 to €119,218
- Receivables within one year +€17,297
up €17,297 (+36.0%), from €48,092 to €65,389
of which Trade receivables: +€16,981
- Debts after one year -€22,708
down €22,708 (-4.5%), from €501,753 to €479,045
- Profit (loss) carried forward -€21,027
down €21,027 (-21.3%), from €98,629 to €77,602
- Short-term financial debts +€20,191
up €20,191 (+52.6%), from €38,422 to €58,613
- Trade debts +€13,355
up €13,355 (+31.2%), from €42,862 to €56,218
- Other debts -€11,778
down €11,778 (-52.9%), from €22,267 to €10,489
- Gross operating margin -€39,179
down €39,179 (-17.2%), from €227,259 to €188,080
- Staff costs +€16,173
up €16,173 (+24.0%), from €67,374 to €83,546
- Taxes -€9,010
down €9,010 (-98.5%), from €9,151 to €141
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 | €794,699 | €765,840 | -€28,860 | -3.6% |
| Fixed assets | 21/28 | €668,021 | €580,182 | -€87,839 | -13.1% |
| Tangible fixed assets | 22/27 | €668,021 | €580,182 | -€87,839 | -13.1% |
| Land and buildings | 22 | €538,708 | €511,856 | -€26,852 | -5.0% |
| Plant, machinery and equipment | 23 | €61,090 | €26,942 | -€34,147 | -55.9% |
| Furniture and vehicles | 24 | €21,846 | €10,461 | -€11,385 | -52.1% |
| Leasing and similar rights | 25 | €45,853 | €30,923 | -€14,930 | -32.6% |
| Other tangible fixed assets | 26 | €525 | €0 | -€525 | -100.0% |
| Current assets | 29/58 | €126,678 | €185,657 | +€58,979 | +46.6% |
| Stocks and contracts in progress | 3 | €75,950 | €119,218 | +€43,268 | +57.0% |
| Stocks | 30/36 | €75,950 | €119,218 | +€43,268 | +57.0% |
| Amounts receivable within one year | 40/41 | €48,092 | €65,389 | +€17,297 | +36.0% |
| Trade receivables | 40 | €20,102 | €37,084 | +€16,981 | +84.5% |
| Other amounts receivable | 41 | €27,990 | €28,306 | +€316 | +1.1% |
| Cash at bank and in hand | 54/58 | €0 | €0 | = | |
| Deferred charges and accrued income | 490/1 | €2,636 | €1,050 | -€1,586 | -60.2% |
| Total equity and liabilities | 10/49 | €794,699 | €765,840 | -€28,860 | -3.6% |
| Equity | 10/15 | €101,629 | €80,602 | -€21,027 | -20.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,629 | €77,602 | -€21,027 | -21.3% |
| Amounts payable | 17/49 | €693,070 | €685,238 | -€7,832 | -1.1% |
| Amounts payable after more than one year | 17 | €501,753 | €479,045 | -€22,708 | -4.5% |
| Financial debts | 170/4 | €501,753 | €479,045 | -€22,708 | -4.5% |
| Amounts payable within one year | 42/48 | €191,317 | €206,193 | +€14,876 | +7.8% |
| Current portion of amounts payable after more than one year | 42 | €55,065 | €57,708 | +€2,644 | +4.8% |
| Financial debts | 43 | €38,422 | €58,613 | +€20,191 | +52.6% |
| Credit institutions | 430/8 | €38,422 | €58,613 | +€20,191 | +52.6% |
| Trade debts | 44 | €42,862 | €56,218 | +€13,355 | +31.2% |
| Suppliers | 440/4 | €42,862 | €56,218 | +€13,355 | +31.2% |
| Taxes, remuneration and social security | 45 | €32,702 | €23,165 | -€9,537 | -29.2% |
| Taxes | 450/3 | €18,196 | €13,612 | -€4,584 | -25.2% |
| Remuneration and social security | 454/9 | €14,506 | €9,553 | -€4,952 | -34.1% |
| Other amounts payable | 47/48 | €22,267 | €10,489 | -€11,778 | -52.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €67,374 | €83,546 | +€16,173 | +24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91,430 | €93,200 | +€1,770 | +1.9% |
| Other operating charges | 640/8 | €3,983 | €4,069 | +€86 | +2.2% |
| Gross operating margin | 9900 | €227,259 | €188,080 | -€39,179 | -17.2% |
| Operating profit (loss) | 9901 | €64,473 | €7,264 | -€57,209 | -88.7% |
| Financial income | 75/76B | €1 | €4 | +€3 | +335.4% |
| Recurring financial income | 75 | €1 | €4 | +€3 | +335.4% |
| Financial charges | 65/66B | €26,020 | €28,155 | +€2,135 | +8.2% |
| Recurring financial charges | 65 | €26,020 | €28,155 | +€2,135 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | €38,454 | -€20,886 | -€59,340 | |
| Income taxes | 67/77 | €9,151 | €141 | -€9,010 | -98.5% |
| Profit (loss) for the period | 9904 | €29,303 | -€21,027 | -€50,330 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,303 | -€21,027 | -€50,330 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.