B-TEC services: 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-TEC services
Largest movements
- Cash +€4,168
up €4,168 (+35.2%), from €11,840 to €16,008
mainly Net result for the year (+€8,484) and Deferred charges and accrued income (+€2,077)
- Receivables within one year +€3,072
up €3,072 (+12.4%), from €24,868 to €27,940
of which Other amounts receivable: +€10,836
- Deferred charges and accrued income -€2,077
down €2,077 (-66.1%), from €3,145 to €1,068
- Reserves +€10,029
up €10,029 (+100.6%), from €9,971 to €20,000
- Advances received -€2,567
no longer reported in 2025 (was €2,567)
- Profit (loss) carried forward -€1,545
down €1,545 (-66.7%), from €2,316 to €771
- Trade debts -€1,028
down €1,028 (-34.0%), from €3,021 to €1,993
- Gross operating margin +€5,977
up €5,977 (+170.4%), from €3,509 to €9,486
- Depreciation -€575
down €575 (-89.4%), from €643 to €68
- Financial income -€521
down €521 (-35.1%), from €1,483 to €962
- Other operating charges -€231
down €231 (-12.8%), from €1,801 to €1,569
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 | €39,921 | €45,016 | +€5,095 | +12.8% |
| Fixed assets | 21/28 | €68 | - | -€68 | |
| Tangible fixed assets | 22/27 | €68 | - | -€68 | |
| Furniture and vehicles | 24 | €68 | - | -€68 | |
| Current assets | 29/58 | €39,853 | €45,016 | +€5,163 | +13.0% |
| Amounts receivable within one year | 40/41 | €24,868 | €27,940 | +€3,072 | +12.4% |
| Trade receivables | 40 | €11,434 | €3,671 | -€7,764 | -67.9% |
| Other amounts receivable | 41 | €13,433 | €24,269 | +€10,836 | +80.7% |
| Cash at bank and in hand | 54/58 | €11,840 | €16,008 | +€4,168 | +35.2% |
| Deferred charges and accrued income | 490/1 | €3,145 | €1,068 | -€2,077 | -66.1% |
| Total equity and liabilities | 10/49 | €39,921 | €45,016 | +€5,095 | +12.8% |
| Equity | 10/15 | €30,886 | €39,371 | +€8,484 | +27.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,971 | €20,000 | +€10,029 | +100.6% |
| Distributable reserves | 133 | €9,971 | €20,000 | +€10,029 | +100.6% |
| Profit (loss) carried forward | 14 | €2,316 | €771 | -€1,545 | -66.7% |
| Amounts payable | 17/49 | €9,034 | €5,645 | -€3,389 | -37.5% |
| Amounts payable within one year | 42/48 | €9,034 | €5,645 | -€3,389 | -37.5% |
| Trade debts | 44 | €3,021 | €1,993 | -€1,028 | -34.0% |
| Suppliers | 440/4 | €3,021 | €1,993 | -€1,028 | -34.0% |
| Advances received on contracts in progress | 46 | €2,567 | - | -€2,567 | |
| Taxes, remuneration and social security | 45 | €3,447 | €3,652 | +€205 | +6.0% |
| Taxes | 450/3 | €3,447 | €3,652 | +€205 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €643 | €68 | -€575 | -89.4% |
| Other operating charges | 640/8 | €1,801 | €1,569 | -€231 | -12.8% |
| Gross operating margin | 9900 | €3,509 | €9,486 | +€5,977 | +170.4% |
| Operating profit (loss) | 9901 | €1,065 | €7,849 | +€6,784 | +637.1% |
| Financial income | 75/76B | €1,483 | €962 | -€521 | -35.1% |
| Recurring financial income | 75 | €1,483 | €962 | -€521 | -35.1% |
| Financial charges | 65/66B | €84 | €121 | +€37 | +44.3% |
| Recurring financial charges | 65 | €84 | €121 | +€37 | +44.3% |
| Profit (loss) for the period before taxes | 9903 | €2,464 | €8,689 | +€6,225 | +252.6% |
| Income taxes | 67/77 | €148 | €205 | +€57 | +38.2% |
| Profit (loss) for the period | 9904 | €2,316 | €8,484 | +€6,169 | +266.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,316 | €8,484 | +€6,169 | +266.4% |
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 3 October 2026 via checked.be.