B-TECH PRO-AV: 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-TECH PRO-AV
Largest movements
- Receivables within one year +€207,091
up €207,091 (+22.7%), from €910,761 to €1.1m
of which Trade receivables: +€222,877
- Cash +€158,607
up €158,607 (+89.5%), from €177,262 to €335,869
mainly Net result for the year (+€803,216) and Depreciation (+€23,534)
- Stocks and contracts +€71,009
up €71,009 (+5.5%), from €1.3m to €1.4m
- Profit (loss) carried forward +€803,216
up €803,216 (+59.4%), from €1.4m to €2.2m
- Debts after one year -€200,133
no longer reported in 2025 (was €200,133)
- Tax, wage and social debts -€107,352
down €107,352 (-39.8%), from €269,671 to €162,319
of which Taxes: -€118,544
- Trade debts -€71,300
down €71,300 (-10.1%), from €704,763 to €633,464
- Gross operating margin +€385,733
up €385,733 (+19.5%), from €2.0m to €2.4m
- Taxes +€93,271
up €93,271 (+50.3%), from €185,295 to €278,566
- Staff costs +€84,492
up €84,492 (+7.3%), from €1.2m to €1.2m
- Other operating charges -€57,531
no longer reported in 2025 (was €57,531)
- Financial charges -€53,240
down €53,240 (-80.8%), from €65,876 to €12,636
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,539,018 | €2,963,449 | +€424,431 | +16.7% |
| Fixed assets | 21/28 | €138,232 | €122,982 | -€15,249 | -11.0% |
| Tangible fixed assets | 22/27 | €138,232 | €122,982 | -€15,249 | -11.0% |
| Plant, machinery and equipment | 23 | €31,479 | €31,133 | -€346 | -1.1% |
| Other tangible fixed assets | 26 | €106,753 | €91,849 | -€14,903 | -14.0% |
| Current assets | 29/58 | €2,400,787 | €2,840,467 | +€439,680 | +18.3% |
| Stocks and contracts in progress | 3 | €1,301,937 | €1,372,946 | +€71,009 | +5.5% |
| Stocks | 30/36 | €1,301,937 | €1,372,946 | +€71,009 | +5.5% |
| Amounts receivable within one year | 40/41 | €910,761 | €1,117,852 | +€207,091 | +22.7% |
| Trade receivables | 40 | €894,975 | €1,117,852 | +€222,877 | +24.9% |
| Other amounts receivable | 41 | €15,786 | - | -€15,786 | |
| Cash at bank and in hand | 54/58 | €177,262 | €335,869 | +€158,607 | +89.5% |
| Deferred charges and accrued income | 490/1 | €10,827 | €13,800 | +€2,973 | +27.5% |
| Total equity and liabilities | 10/49 | €2,539,018 | €2,963,449 | +€424,431 | +16.7% |
| Equity | 10/15 | €1,364,450 | €2,167,666 | +€803,216 | +58.9% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,351,950 | €2,155,166 | +€803,216 | +59.4% |
| Amounts payable | 17/49 | €1,174,568 | €795,783 | -€378,785 | -32.2% |
| Amounts payable after more than one year | 17 | €200,133 | - | -€200,133 | |
| Financial debts | 170/4 | €200,133 | - | -€200,133 | |
| Amounts payable within one year | 42/48 | €974,435 | €795,783 | -€178,652 | -18.3% |
| Trade debts | 44 | €704,763 | €633,464 | -€71,300 | -10.1% |
| Suppliers | 440/4 | €704,763 | €633,464 | -€71,300 | -10.1% |
| Taxes, remuneration and social security | 45 | €269,671 | €162,319 | -€107,352 | -39.8% |
| Taxes | 450/3 | €202,378 | €83,835 | -€118,544 | -58.6% |
| Remuneration and social security | 454/9 | €67,293 | €78,484 | +€11,192 | +16.6% |
| Remuneration, social security and pensions | 62 | €1,161,741 | €1,246,233 | +€84,492 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,406 | €23,534 | +€1,128 | +5.0% |
| Other operating charges | 640/8 | €57,531 | - | -€57,531 | |
| Gross operating margin | 9900 | €1,978,452 | €2,364,185 | +€385,733 | +19.5% |
| Operating profit (loss) | 9901 | €736,774 | €1,094,418 | +€357,644 | +48.5% |
| Financial charges | 65/66B | €65,876 | €12,636 | -€53,240 | -80.8% |
| Recurring financial charges | 65 | €65,876 | €12,636 | -€53,240 | -80.8% |
| Profit (loss) for the period before taxes | 9903 | €670,898 | €1,081,782 | +€410,884 | +61.2% |
| Income taxes | 67/77 | €185,295 | €278,566 | +€93,271 | +50.3% |
| Profit (loss) for the period | 9904 | €485,602 | €803,216 | +€317,613 | +65.4% |
| Profit (loss) for the period to be appropriated | 9905 | €485,602 | €803,216 | +€317,613 | +65.4% |
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 4 October 2026 via checked.be.