B & T POMPING: 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 POMPING
Largest movements
- Tangible fixed assets -€56,237
down €56,237 (-30.5%), from €184,569 to €128,331
of which Furniture and vehicles: -€56,305
- Receivables within one year -€5,103
down €5,103 (-9.5%), from €53,746 to €48,643
of which Trade receivables: -€5,491
- Cash -€3,309
down €3,309 (-11.3%), from €29,202 to €25,893
mainly Debts after one year (-€44,797) and Current portion of long-term debt (-€18,441)
- Debts after one year -€44,797
down €44,797 (-100%), from €44,797 to €0
- Current portion of long-term debt -€18,441
down €18,441 (-29.2%), from €63,237 to €44,797
- Tax, wage and social debts -€2,824
down €2,824 (-100%), from €2,824 to €0
- Gross operating margin -€21,752
down €21,752 (-25.6%), from €84,941 to €63,189
- Taxes -€2,830
down €2,830 (-58.7%), from €4,824 to €1,994
- Financial charges -€933
down €933 (-31.0%), from €3,012 to €2,079
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 | €268,050 | €202,985 | -€65,066 | -24.3% |
| Fixed assets | 21/28 | €184,569 | €128,331 | -€56,237 | -30.5% |
| Tangible fixed assets | 22/27 | €184,569 | €128,331 | -€56,237 | -30.5% |
| Land and buildings | 22 | €484 | €0 | -€484 | -100% |
| Plant, machinery and equipment | 23 | €1,514 | €2,176 | +€663 | +43.8% |
| Furniture and vehicles | 24 | €180,763 | €124,458 | -€56,305 | -31.1% |
| Other tangible fixed assets | 26 | €1,808 | €1,697 | -€111 | -6.1% |
| Current assets | 29/58 | €83,482 | €74,654 | -€8,828 | -10.6% |
| Amounts receivable within one year | 40/41 | €53,746 | €48,643 | -€5,103 | -9.5% |
| Trade receivables | 40 | €28,959 | €23,468 | -€5,491 | -19.0% |
| Other amounts receivable | 41 | €24,787 | €25,175 | +€388 | +1.6% |
| Cash at bank and in hand | 54/58 | €29,202 | €25,893 | -€3,309 | -11.3% |
| Deferred charges and accrued income | 490/1 | €534 | €117 | -€416 | -78.0% |
| Total equity and liabilities | 10/49 | €268,050 | €202,985 | -€65,066 | -24.3% |
| Equity | 10/15 | €146,999 | €148,171 | +€1,173 | +0.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €140,799 | €141,971 | +€1,173 | +0.8% |
| Tax-exempt reserves | 132 | €35,000 | €35,000 | = | 0.0% |
| Distributable reserves | 133 | €105,799 | €106,971 | +€1,173 | +1.1% |
| Amounts payable | 17/49 | €121,052 | €54,813 | -€66,238 | -54.7% |
| Amounts payable after more than one year | 17 | €44,797 | €0 | -€44,797 | -100% |
| Financial debts | 170/4 | €44,797 | €0 | -€44,797 | -100% |
| Amounts payable within one year | 42/48 | €76,255 | €54,217 | -€22,038 | -28.9% |
| Current portion of amounts payable after more than one year | 42 | €63,237 | €44,797 | -€18,441 | -29.2% |
| Trade debts | 44 | €10,194 | €9,420 | -€773 | -7.6% |
| Suppliers | 440/4 | €10,194 | €9,420 | -€773 | -7.6% |
| Taxes, remuneration and social security | 45 | €2,824 | €0 | -€2,824 | -100% |
| Taxes | 450/3 | €2,824 | €0 | -€2,824 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | €596 | +€596 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,824 | €57,716 | -€108 | -0.2% |
| Other operating charges | 640/8 | €1,050 | €227 | -€823 | -78.4% |
| Gross operating margin | 9900 | €84,941 | €63,189 | -€21,752 | -25.6% |
| Operating profit (loss) | 9901 | €26,066 | €5,245 | -€20,821 | -79.9% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €3,012 | €2,079 | -€933 | -31.0% |
| Recurring financial charges | 65 | €3,012 | €2,079 | -€933 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | €23,054 | €3,167 | -€19,887 | -86.3% |
| Income taxes | 67/77 | €4,824 | €1,994 | -€2,830 | -58.7% |
| Profit (loss) for the period | 9904 | €18,230 | €1,173 | -€17,057 | -93.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,230 | €1,173 | -€17,057 | -93.6% |
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 19 October 2026 via checked.be.