BB-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.
BB-Technics
Largest movements
- Cash +€67,337
up €67,337 (+65.5%), from €102,785 to €170,121
mainly Other debts (+€76,507) and Receivables within one year (+€58,947)
- Receivables within one year -€58,947
down €58,947 (-95.9%), from €61,453 to €2,506
of which Trade receivables: -€55,883
- Deferred charges and accrued income +€15,900
up €15,900 (+114%), from €13,930 to €29,830
- Tangible fixed assets -€5,277
down €5,277 (-5.5%), from €96,019 to €90,742
of which Land and buildings: -€10,441
- Other debts +€76,507
up €76,507 (+177%), from €43,260 to €119,767
- Reserves -€74,153
down €74,153 (-36.7%), from €201,965 to €127,812
- Trade debts +€8,989
new in 2025: €8,989
- Tax, wage and social debts +€8,005
up €8,005 (+134%), from €5,990 to €13,996
of which Taxes: +€5,072
- Gross operating margin +€7,938
up €7,938 (+11.2%), from €70,949 to €78,887
- Taxes +€2,761
up €2,761 (+19.5%), from €14,151 to €16,912
- Financial charges -€1,392
down €1,392 (-86.2%), from €1,615 to €223
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.
Derived cash bridge
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 | €274,186 | €293,199 | +€19,013 | +6.9% |
| Fixed assets | 21/28 | €96,019 | €90,742 | -€5,277 | -5.5% |
| Tangible fixed assets | 22/27 | €96,019 | €90,742 | -€5,277 | -5.5% |
| Land and buildings | 22 | €86,186 | €75,745 | -€10,441 | -12.1% |
| Plant, machinery and equipment | 23 | €6,766 | €13,828 | +€7,062 | +104% |
| Furniture and vehicles | 24 | €3,066 | €1,168 | -€1,898 | -61.9% |
| Current assets | 29/58 | €178,168 | €202,457 | +€24,290 | +13.6% |
| Amounts receivable within one year | 40/41 | €61,453 | €2,506 | -€58,947 | -95.9% |
| Trade receivables | 40 | €55,883 | - | -€55,883 | |
| Other amounts receivable | 41 | €5,569 | €2,506 | -€3,063 | -55.0% |
| Cash at bank and in hand | 54/58 | €102,785 | €170,121 | +€67,337 | +65.5% |
| Deferred charges and accrued income | 490/1 | €13,930 | €29,830 | +€15,900 | +114% |
| Total equity and liabilities | 10/49 | €274,186 | €293,199 | +€19,013 | +6.9% |
| Equity | 10/15 | €224,601 | €150,447 | -€74,153 | -33.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €201,965 | €127,812 | -€74,153 | -36.7% |
| Distributable reserves | 133 | €201,965 | €127,812 | -€74,153 | -36.7% |
| Profit (loss) carried forward | 14 | €10,235 | €10,235 | = | 0.0% |
| Amounts payable | 17/49 | €49,586 | €142,752 | +€93,166 | +188% |
| Amounts payable within one year | 42/48 | €49,250 | €142,752 | +€93,502 | +190% |
| Trade debts | 44 | - | €8,989 | +€8,989 | |
| Suppliers | 440/4 | - | €8,989 | +€8,989 | |
| Taxes, remuneration and social security | 45 | €5,990 | €13,996 | +€8,005 | +134% |
| Taxes | 450/3 | €5,990 | €11,063 | +€5,072 | +84.7% |
| Remuneration and social security | 454/9 | - | €2,933 | +€2,933 | |
| Other amounts payable | 47/48 | €43,260 | €119,767 | +€76,507 | +177% |
| Accrued charges and deferred income | 492/3 | €336 | - | -€336 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,611 | €15,516 | -€95 | -0.6% |
| Other operating charges | 640/8 | €1,899 | €2,000 | +€100 | +5.3% |
| Gross operating margin | 9900 | €70,949 | €78,887 | +€7,938 | +11.2% |
| Operating profit (loss) | 9901 | €53,439 | €61,371 | +€7,932 | +14.8% |
| Financial income | 75/76B | €48 | - | -€48 | |
| Recurring financial income | 75 | €48 | - | -€48 | |
| Financial charges | 65/66B | €1,615 | €223 | -€1,392 | -86.2% |
| Recurring financial charges | 65 | €1,615 | €223 | -€1,392 | -86.2% |
| Profit (loss) for the period before taxes | 9903 | €51,872 | €61,148 | +€9,276 | +17.9% |
| Income taxes | 67/77 | €14,151 | €16,912 | +€2,761 | +19.5% |
| Profit (loss) for the period | 9904 | €37,722 | €44,236 | +€6,515 | +17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €37,722 | €44,236 | +€6,515 | +17.3% |
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 22 October 2026 via checked.be.