B-TECH SOLUTIONS: 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-TECH SOLUTIONS
Largest movements
- Receivables within one year +€53,077
up €53,077 (+41.6%), from €127,656 to €180,733
of which Trade receivables: +€27,376
- Cash +€44,383
up €44,383 (+36.5%), from €121,435 to €165,818
mainly Net result for the year (+€76,090) and Other debts (+€52,000)
- Tangible fixed assets -€4,411
down €4,411 (-33.8%), from €13,048 to €8,637
- Other debts +€52,000
up €52,000 (+192.6%), from €27,000 to €79,000
- Profit (loss) carried forward +€24,090
up €24,090 (+12.6%), from €191,620 to €215,711
- Tax, wage and social debts +€15,839
up €15,839 (+70.5%), from €22,457 to €38,296
- Gross operating margin -€11,969
down €11,969 (-9.3%), from €128,493 to €116,523
- Other operating charges +€3,814
up €3,814 (+477.8%), from €798 to €4,612
- Taxes -€1,736
down €1,736 (-5.2%), from €33,132 to €31,395
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 | €262,138 | €355,188 | +€93,050 | +35.5% |
| Fixed assets | 21/28 | €13,048 | €8,637 | -€4,411 | -33.8% |
| Tangible fixed assets | 22/27 | €13,048 | €8,637 | -€4,411 | -33.8% |
| Plant, machinery and equipment | 23 | €13,048 | €8,637 | -€4,411 | -33.8% |
| Current assets | 29/58 | €249,091 | €346,551 | +€97,460 | +39.1% |
| Amounts receivable within one year | 40/41 | €127,656 | €180,733 | +€53,077 | +41.6% |
| Trade receivables | 40 | €48,941 | €76,317 | +€27,376 | +55.9% |
| Other amounts receivable | 41 | €78,715 | €104,416 | +€25,701 | +32.7% |
| Cash at bank and in hand | 54/58 | €121,435 | €165,818 | +€44,383 | +36.5% |
| Total equity and liabilities | 10/49 | €262,138 | €355,188 | +€93,050 | +35.5% |
| Equity | 10/15 | €193,620 | €217,711 | +€24,090 | +12.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €191,620 | €215,711 | +€24,090 | +12.6% |
| Amounts payable | 17/49 | €68,518 | €137,477 | +€68,959 | +100.6% |
| Amounts payable within one year | 42/48 | €68,518 | €137,477 | +€68,959 | +100.6% |
| Trade debts | 44 | €19,061 | €20,181 | +€1,120 | +5.9% |
| Suppliers | 440/4 | €19,061 | €5,177 | -€13,884 | -72.8% |
| Bills of exchange payable | 441 | - | €15,004 | +€15,004 | |
| Taxes, remuneration and social security | 45 | €22,457 | €38,296 | +€15,839 | +70.5% |
| Taxes | 450/3 | €22,457 | €38,296 | +€15,839 | +70.5% |
| Other amounts payable | 47/48 | €27,000 | €79,000 | +€52,000 | +192.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,543 | €4,411 | -€133 | -2.9% |
| Other operating charges | 640/8 | €798 | €4,612 | +€3,814 | +477.8% |
| Gross operating margin | 9900 | €128,493 | €116,523 | -€11,969 | -9.3% |
| Operating profit (loss) | 9901 | €123,151 | €107,501 | -€15,650 | -12.7% |
| Financial income | 75/76B | - | €227 | +€227 | |
| Recurring financial income | 75 | - | €227 | +€227 | |
| Financial charges | 65/66B | €191 | €242 | +€51 | +26.9% |
| Recurring financial charges | 65 | €191 | €242 | +€51 | +26.9% |
| Profit (loss) for the period before taxes | 9903 | €122,961 | €107,486 | -€15,475 | -12.6% |
| Income taxes | 67/77 | €33,132 | €31,395 | -€1,736 | -5.2% |
| Profit (loss) for the period | 9904 | €89,829 | €76,090 | -€13,739 | -15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €89,829 | €76,090 | -€13,739 | -15.3% |
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 10 October 2026 via checked.be.