B.V. TECHNICS: 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.V. TECHNICS
Largest movements
- Cash -€13,575
down €13,575 (-44.1%), from €30,766 to €17,192
mainly Receivables within one year (-€13,056) and Contributions, distributions and other (-€7,910)
- Receivables within one year +€13,056
up €13,056 (+122.8%), from €10,630 to €23,686
of which Trade receivables: +€19,366
- Intangible fixed assets -€3,000
down €3,000 (-28.6%), from €10,479 to €7,479
- Tangible fixed assets +€1,722
up €1,722 (+25.5%), from €6,760 to €8,482
- Deferred charges and accrued income +€813
up €813 (+77.8%), from €1,045 to €1,858
- Profit (loss) carried forward -€4,712
down €4,712 (-11.0%), from €42,714 to €38,002
- Trade debts +€3,748
up €3,748 (+286.3%), from €1,309 to €5,057
- Gross operating margin -€21,243
down €21,243 (-58.5%), from €36,338 to €15,094
- Taxes -€4,571
down €4,571 (-80.5%), from €5,680 to €1,109
- Depreciation +€1,166
up €1,166 (+16.5%), from €7,055 to €8,220
- Other operating charges +€943
up €943 (+144.4%), from €653 to €1,596
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 | €59,680 | €58,696 | -€984 | -1.6% |
| Fixed assets | 21/28 | €17,239 | €15,961 | -€1,278 | -7.4% |
| Intangible fixed assets | 21 | €10,479 | €7,479 | -€3,000 | -28.6% |
| Tangible fixed assets | 22/27 | €6,760 | €8,482 | +€1,722 | +25.5% |
| Furniture and vehicles | 24 | €6,760 | €8,482 | +€1,722 | +25.5% |
| Current assets | 29/58 | €42,441 | €42,735 | +€294 | +0.7% |
| Amounts receivable within one year | 40/41 | €10,630 | €23,686 | +€13,056 | +122.8% |
| Trade receivables | 40 | €3,263 | €22,630 | +€19,366 | +593.4% |
| Other amounts receivable | 41 | €7,366 | €1,056 | -€6,311 | -85.7% |
| Cash at bank and in hand | 54/58 | €30,766 | €17,192 | -€13,575 | -44.1% |
| Deferred charges and accrued income | 490/1 | €1,045 | €1,858 | +€813 | +77.8% |
| Total equity and liabilities | 10/49 | €59,680 | €58,696 | -€984 | -1.6% |
| Equity | 10/15 | €45,714 | €41,002 | -€4,712 | -10.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | - | -€3,000 | |
| Other | 1109/19 | €3,000 | - | -€3,000 | |
| Profit (loss) carried forward | 14 | €42,714 | €38,002 | -€4,712 | -11.0% |
| Amounts payable | 17/49 | €13,966 | €17,694 | +€3,728 | +26.7% |
| Amounts payable within one year | 42/48 | €13,966 | €17,694 | +€3,728 | +26.7% |
| Trade debts | 44 | €1,309 | €5,057 | +€3,748 | +286.3% |
| Suppliers | 440/4 | €1,309 | €5,057 | +€3,748 | +286.3% |
| Taxes, remuneration and social security | 45 | €12,657 | €12,637 | -€20 | -0.2% |
| Taxes | 450/3 | €12,657 | €12,637 | -€20 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,055 | €8,220 | +€1,166 | +16.5% |
| Other operating charges | 640/8 | €653 | €1,596 | +€943 | +144.4% |
| Gross operating margin | 9900 | €36,338 | €15,094 | -€21,243 | -58.5% |
| Operating profit (loss) | 9901 | €28,630 | €5,278 | -€23,352 | -81.6% |
| Financial charges | 65/66B | €756 | €970 | +€214 | +28.3% |
| Recurring financial charges | 65 | €756 | €970 | +€214 | +28.3% |
| Profit (loss) for the period before taxes | 9903 | €27,873 | €4,307 | -€23,566 | -84.5% |
| Income taxes | 67/77 | €5,680 | €1,109 | -€4,571 | -80.5% |
| Profit (loss) for the period | 9904 | €22,193 | €3,198 | -€18,995 | -85.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,193 | €3,198 | -€18,995 | -85.6% |
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 9 October 2026 via checked.be.