BB Techniek: 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 Techniek
Largest movements
- Cash +€26,042
up €26,042 (+98.7%), from €26,397 to €52,440
mainly Net result for the year (+€18,254) and Tax, wage and social debts (+€8,515)
- Receivables within one year +€12,673
up €12,673 (+52.9%), from €23,947 to €36,621
of which Trade receivables: +€12,673
- Tangible fixed assets -€8,343
down €8,343 (-50.0%), from €16,676 to €8,333
of which Furniture and vehicles: -€7,644
- Deferred charges and accrued income -€3,481
down €3,481 (-92.0%), from €3,784 to €303
- Reserves +€18,254
up €18,254 (+36.8%), from €49,579 to €67,833
- Tax, wage and social debts +€8,515
up €8,515 (+98.7%), from €8,626 to €17,141
- Gross operating margin +€11,452
up €11,452 (+37.6%), from €30,455 to €41,906
- Taxes +€4,857
up €4,857 (+77.5%), from €6,265 to €11,122
- Financial charges +€3,276
up €3,276 (+1,807%), from €181 to €3,457
- Depreciation -€1,869
down €1,869 (-18.3%), from €10,212 to €8,343
- Other operating charges -€504
down €504 (-40.8%), from €1,234 to €730
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 | €70,805 | €97,697 | +€26,892 | +38.0% |
| Fixed assets | 21/28 | €16,676 | €8,333 | -€8,343 | -50.0% |
| Tangible fixed assets | 22/27 | €16,676 | €8,333 | -€8,343 | -50.0% |
| Plant, machinery and equipment | 23 | €1,055 | €357 | -€698 | -66.2% |
| Furniture and vehicles | 24 | €15,620 | €7,976 | -€7,644 | -48.9% |
| Current assets | 29/58 | €54,129 | €89,364 | +€35,235 | +65.1% |
| Amounts receivable within one year | 40/41 | €23,947 | €36,621 | +€12,673 | +52.9% |
| Trade receivables | 40 | €23,932 | €36,606 | +€12,673 | +53.0% |
| Other amounts receivable | 41 | €15 | €15 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €26,397 | €52,440 | +€26,042 | +98.7% |
| Deferred charges and accrued income | 490/1 | €3,784 | €303 | -€3,481 | -92.0% |
| Total equity and liabilities | 10/49 | €70,805 | €97,697 | +€26,892 | +38.0% |
| Equity | 10/15 | €62,179 | €80,433 | +€18,254 | +29.4% |
| Contributions | 10/11 | €12,600 | €12,600 | = | 0.0% |
| Reserves | 13 | €49,579 | €67,833 | +€18,254 | +36.8% |
| Distributable reserves | 133 | €49,579 | €67,833 | +€18,254 | +36.8% |
| Amounts payable | 17/49 | €8,626 | €17,263 | +€8,638 | +100% |
| Amounts payable within one year | 42/48 | €8,626 | €17,263 | +€8,638 | +100% |
| Trade debts | 44 | €0 | €122 | +€122 | |
| Suppliers | 440/4 | €0 | €122 | +€122 | |
| Taxes, remuneration and social security | 45 | €8,626 | €17,141 | +€8,515 | +98.7% |
| Taxes | 450/3 | €8,626 | €17,141 | +€8,515 | +98.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,212 | €8,343 | -€1,869 | -18.3% |
| Other operating charges | 640/8 | €1,234 | €730 | -€504 | -40.8% |
| Gross operating margin | 9900 | €30,455 | €41,906 | +€11,452 | +37.6% |
| Operating profit (loss) | 9901 | €19,009 | €32,834 | +€13,825 | +72.7% |
| Financial income | 75/76B | €41 | - | -€41 | |
| Recurring financial income | 75 | €41 | - | -€41 | |
| Financial charges | 65/66B | €181 | €3,457 | +€3,276 | +1,807% |
| Recurring financial charges | 65 | €181 | €3,457 | +€3,276 | +1,807% |
| Profit (loss) for the period before taxes | 9903 | €18,869 | €29,377 | +€10,508 | +55.7% |
| Income taxes | 67/77 | €6,265 | €11,122 | +€4,857 | +77.5% |
| Profit (loss) for the period | 9904 | €12,604 | €18,254 | +€5,651 | +44.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,604 | €18,254 | +€5,651 | +44.8% |
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 13 October 2026 via checked.be.