BACOM TECH: 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.
BACOM TECH
Largest movements
- Tangible fixed assets +€68,779
up €68,779 (+325.3%), from €21,146 to €89,925
of which Furniture and vehicles: +€72,935
- Receivables within one year +€39,657
up €39,657 (+52.0%), from €76,203 to €115,860
of which Other amounts receivable: +€27,986
- Trade debts +€71,804
up €71,804 (+523.1%), from €13,727 to €85,531
- Tax, wage and social debts +€19,007
up €19,007 (+99.3%), from €19,144 to €38,151
of which Remuneration and social security: +€16,942
- Other debts -€8,748
down €8,748 (-52.7%), from €16,602 to €7,854
- Debts after one year +€8,439
up €8,439 (+60.2%), from €14,018 to €22,457
- Current portion of long-term debt +€7,916
up €7,916 (+247.8%), from €3,195 to €11,111
- Purchases and services +€236,660
new in 2024: €236,660
- Gross operating margin +€95,176
up €95,176 (+194.3%), from €48,972 to €144,148
- Staff costs +€90,724
up €90,724 (+571.1%), from €15,887 to €106,611
- Financial charges +€16,712
up €16,712 (+1909.3%), from €875 to €17,587
of which Non-recurring financial charges: +€16,545
- Depreciation +€9,934
up €9,934 (+441.9%), from €2,248 to €12,182
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €100,794 | €208,342 | +€107,548 | +106.7% |
| Fixed assets | 21/28 | €21,146 | €89,925 | +€68,779 | +325.3% |
| Tangible fixed assets | 22/27 | €21,146 | €89,925 | +€68,779 | +325.3% |
| Furniture and vehicles | 24 | €2,339 | €75,274 | +€72,935 | +3118.3% |
| Leasing and similar rights | 25 | €18,807 | €14,651 | -€4,155 | -22.1% |
| Current assets | 29/58 | €79,648 | €118,417 | +€38,769 | +48.7% |
| Amounts receivable within one year | 40/41 | €76,203 | €115,860 | +€39,657 | +52.0% |
| Trade receivables | 40 | €72,136 | €83,807 | +€11,671 | +16.2% |
| Other amounts receivable | 41 | €4,067 | €32,054 | +€27,986 | +688.1% |
| Cash at bank and in hand | 54/58 | €3,445 | €2,556 | -€889 | -25.8% |
| Total equity and liabilities | 10/49 | €100,794 | €208,342 | +€107,548 | +106.7% |
| Equity | 10/15 | €34,108 | €41,788 | +€7,680 | +22.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,108 | €31,788 | +€7,680 | +31.9% |
| Amounts payable | 17/49 | €66,685 | €166,553 | +€99,868 | +149.8% |
| Amounts payable after more than one year | 17 | €14,018 | €22,457 | +€8,439 | +60.2% |
| Financial debts | 170/4 | €14,018 | €22,457 | +€8,439 | +60.2% |
| Amounts payable within one year | 42/48 | €52,668 | €144,097 | +€91,429 | +173.6% |
| Current portion of amounts payable after more than one year | 42 | €3,195 | €11,111 | +€7,916 | +247.8% |
| Trade debts | 44 | €13,727 | €85,531 | +€71,804 | +523.1% |
| Suppliers | 440/4 | €13,727 | €85,531 | +€71,804 | +523.1% |
| Advances received on contracts in progress | 46 | - | €1,450 | +€1,450 | |
| Taxes, remuneration and social security | 45 | €19,144 | €38,151 | +€19,007 | +99.3% |
| Taxes | 450/3 | €7,150 | €9,215 | +€2,065 | +28.9% |
| Remuneration and social security | 454/9 | €11,994 | €28,936 | +€16,942 | +141.3% |
| Other amounts payable | 47/48 | €16,602 | €7,854 | -€8,748 | -52.7% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €236,660 | +€236,660 | |
| Remuneration, social security and pensions | 62 | €15,887 | €106,611 | +€90,724 | +571.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,248 | €12,182 | +€9,934 | +441.9% |
| Other operating charges | 640/8 | - | €88 | +€88 | |
| Gross operating margin | 9900 | €48,972 | €144,148 | +€95,176 | +194.3% |
| Operating profit (loss) | 9901 | €30,838 | €25,267 | -€5,571 | -18.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €875 | €17,587 | +€16,712 | +1909.3% |
| Recurring financial charges | 65 | €875 | €1,042 | +€167 | +19.1% |
| Non-recurring financial charges | 66B | - | €16,545 | +€16,545 | |
| Profit (loss) for the period before taxes | 9903 | €29,962 | €7,680 | -€22,282 | -74.4% |
| Income taxes | 67/77 | €5,854 | - | -€5,854 | |
| Profit (loss) for the period | 9904 | €24,108 | €7,680 | -€16,429 | -68.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,108 | €7,680 | -€16,429 | -68.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.