B-Technics: 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-Technics
Largest movements
- Receivables within one year +€45,887
up €45,887 (+61.8%), from €74,218 to €120,105
of which Trade receivables: +€40,425
- Receivables after one year -€22,000
down €22,000 (-81.5%), from €27,000 to €5,000
- Tangible fixed assets -€10,464
down €10,464 (-21.4%), from €48,801 to €38,337
of which Furniture and vehicles: -€5,680
- Stocks and contracts +€6,200
new in 2025: €6,200
- Deferred charges and accrued income -€3,864
down €3,864 (-91.7%), from €4,214 to €350
- Profit (loss) carried forward +€28,625
up €28,625 (+26.4%), from €108,305 to €136,930
- Current portion of long-term debt -€9,745
down €9,745 (-59.1%), from €16,499 to €6,754
- Debts after one year -€6,754
down €6,754 (-38.2%), from €17,683 to €10,929
- Trade debts +€5,537
up €5,537 (+52.4%), from €10,559 to €16,096
- Staff costs +€7,657
up €7,657 (+10.3%), from €74,370 to €82,027
- Gross operating margin +€6,519
up €6,519 (+5.1%), from €127,853 to €134,373
- Depreciation +€2,790
up €2,790 (+23.2%), from €12,025 to €14,814
- Financial income -€1,434
down €1,434 (-46.5%), from €3,085 to €1,651
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 | €159,392 | €177,551 | +€18,159 | +11.4% |
| Fixed assets | 21/28 | €48,801 | €38,337 | -€10,464 | -21.4% |
| Tangible fixed assets | 22/27 | €48,801 | €38,337 | -€10,464 | -21.4% |
| Plant, machinery and equipment | 23 | €31,308 | €26,523 | -€4,785 | -15.3% |
| Furniture and vehicles | 24 | €17,493 | €11,813 | -€5,680 | -32.5% |
| Current assets | 29/58 | €110,591 | €139,214 | +€28,623 | +25.9% |
| Amounts receivable after more than one year | 29 | €27,000 | €5,000 | -€22,000 | -81.5% |
| Other amounts receivable | 291 | €27,000 | €5,000 | -€22,000 | -81.5% |
| Stocks and contracts in progress | 3 | - | €6,200 | +€6,200 | |
| Stocks | 30/36 | - | €6,200 | +€6,200 | |
| Amounts receivable within one year | 40/41 | €74,218 | €120,105 | +€45,887 | +61.8% |
| Trade receivables | 40 | €53,407 | €93,832 | +€40,425 | +75.7% |
| Other amounts receivable | 41 | €20,810 | €26,273 | +€5,463 | +26.2% |
| Cash at bank and in hand | 54/58 | €5,159 | €7,559 | +€2,399 | +46.5% |
| Deferred charges and accrued income | 490/1 | €4,214 | €350 | -€3,864 | -91.7% |
| Total equity and liabilities | 10/49 | €159,392 | €177,551 | +€18,159 | +11.4% |
| Equity | 10/15 | €110,805 | €139,430 | +€28,625 | +25.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,305 | €136,930 | +€28,625 | +26.4% |
| Amounts payable | 17/49 | €48,586 | €38,120 | -€10,466 | -21.5% |
| Amounts payable after more than one year | 17 | €17,683 | €10,929 | -€6,754 | -38.2% |
| Financial debts | 170/4 | €17,683 | €10,929 | -€6,754 | -38.2% |
| Amounts payable within one year | 42/48 | €30,904 | €27,192 | -€3,712 | -12.0% |
| Current portion of amounts payable after more than one year | 42 | €16,499 | €6,754 | -€9,745 | -59.1% |
| Trade debts | 44 | €10,559 | €16,096 | +€5,537 | +52.4% |
| Suppliers | 440/4 | €10,559 | €16,096 | +€5,537 | +52.4% |
| Taxes, remuneration and social security | 45 | €1,302 | €3,021 | +€1,718 | +132.0% |
| Remuneration and social security | 454/9 | €1,302 | €3,021 | +€1,718 | +132.0% |
| Other amounts payable | 47/48 | €2,544 | €1,321 | -€1,222 | -48.0% |
| Remuneration, social security and pensions | 62 | €74,370 | €82,027 | +€7,657 | +10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,025 | €14,814 | +€2,790 | +23.2% |
| Other operating charges | 640/8 | €961 | €972 | +€12 | +1.2% |
| Gross operating margin | 9900 | €127,853 | €134,373 | +€6,519 | +5.1% |
| Operating profit (loss) | 9901 | €40,498 | €36,559 | -€3,939 | -9.7% |
| Financial income | 75/76B | €3,085 | €1,651 | -€1,434 | -46.5% |
| Recurring financial income | 75 | €3,085 | €1,651 | -€1,434 | -46.5% |
| Financial charges | 65/66B | €1,510 | €1,592 | +€82 | +5.4% |
| Recurring financial charges | 65 | €1,510 | €1,592 | +€82 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | €42,072 | €36,618 | -€5,454 | -13.0% |
| Income taxes | 67/77 | €8,844 | €7,993 | -€851 | -9.6% |
| Profit (loss) for the period | 9904 | €33,228 | €28,625 | -€4,603 | -13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €33,228 | €28,625 | -€4,603 | -13.9% |
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 6 October 2026 via checked.be.