B.T.E. CY: 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.T.E. CY
Largest movements
- Tangible fixed assets +€6,500
up €6,500 (+34.3%), from €18,939 to €25,439
of which Furniture and vehicles: +€6,500
- Financial fixed assets -€1,545
down €1,545 (-90.5%), from €1,708 to €163
- Cash +€429
up €429 (+739.7%), from €58 to €487
mainly Debts after one year (+€6,677) and Trade debts (+€922)
- Receivables after one year -€307
down €307 (-38.1%), from €805 to €498
of which Trade receivables: -€715
- Debts after one year +€6,677
up €6,677 (+529.9%), from €1,260 to €7,937
- Profit (loss) carried forward -€2,470
down €2,470 (-81.4%), from -€3,036 to -€5,506
- Trade debts +€922
up €922 (+495.7%), from €186 to €1,108
- Turnover -€35,947
down €35,947 (-67.3%), from €53,422 to €17,475
- Gross operating margin -€12,799
down €12,799, from €10,872 to -€1,927
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 | €21,510 | €26,639 | +€5,129 | +23.8% |
| Fixed assets | 21/28 | €20,647 | €25,602 | +€4,955 | +24.0% |
| Tangible fixed assets | 22/27 | €18,939 | €25,439 | +€6,500 | +34.3% |
| Plant, machinery and equipment | 23 | €4,127 | €4,127 | = | 0.0% |
| Furniture and vehicles | 24 | €11,341 | €17,841 | +€6,500 | +57.3% |
| Other tangible fixed assets | 26 | €3,471 | €3,471 | = | 0.0% |
| Financial fixed assets | 28 | €1,708 | €163 | -€1,545 | -90.5% |
| Current assets | 29/58 | €863 | €1,037 | +€174 | +20.2% |
| Amounts receivable after more than one year | 29 | €805 | €498 | -€307 | -38.1% |
| Trade receivables | 290 | €715 | - | -€715 | |
| Other amounts receivable | 291 | €90 | €498 | +€408 | +453.3% |
| Cash at bank and in hand | 54/58 | €58 | €487 | +€429 | +739.7% |
| Deferred charges and accrued income | 490/1 | - | €52 | +€52 | |
| Total equity and liabilities | 10/49 | €21,510 | €26,639 | +€5,129 | +23.8% |
| Equity | 10/15 | €20,064 | €17,594 | -€2,470 | -12.3% |
| Contributions | 10/11 | €23,100 | €23,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,036 | -€5,506 | -€2,470 | -81.4% |
| Amounts payable | 17/49 | €1,446 | €9,045 | +€7,599 | +525.5% |
| Amounts payable after more than one year | 17 | €1,260 | €7,937 | +€6,677 | +529.9% |
| Other amounts payable | 178/9 | €1,260 | €7,937 | +€6,677 | +529.9% |
| Amounts payable within one year | 42/48 | €186 | €1,108 | +€922 | +495.7% |
| Trade debts | 44 | €186 | €1,108 | +€922 | +495.7% |
| Suppliers | 440/4 | €186 | €1,108 | +€922 | +495.7% |
| Turnover | 70 | €53,422 | €17,475 | -€35,947 | -67.3% |
| Remuneration, social security and pensions | 62 | €387 | €399 | +€12 | +3.1% |
| Gross operating margin | 9900 | €10,872 | -€1,927 | -€12,799 | |
| Operating profit (loss) | 9901 | €10,485 | -€2,326 | -€12,811 | |
| Financial charges | 65/66B | €147 | €144 | -€3 | -2.0% |
| Recurring financial charges | 65 | €147 | €144 | -€3 | -2.0% |
| Non-recurring financial charges | 66B | €147 | - | -€147 | |
| Profit (loss) for the period before taxes | 9903 | €10,338 | -€2,470 | -€12,808 | |
| Profit (loss) for the period | 9904 | €10,338 | -€2,470 | -€12,808 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,338 | -€2,470 | -€12,808 |
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 9 October 2026 via checked.be.