BC-TEC: 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.
BC-TEC
Largest movements
- Cash +€50,732
up €50,732 (+51.6%), from €98,284 to €149,016
mainly Other debts (+€41,434) and Net result for the year (+€25,131)
- Tangible fixed assets -€17,211
down €17,211 (-26.1%), from €65,935 to €48,724
of which Furniture and vehicles: -€15,834
- Stocks and contracts +€5,849
up €5,849 (+10,143%), from €58 to €5,907
- Receivables within one year -€3,313
down €3,313 (-25.5%), from €13,014 to €9,701
of which Other amounts receivable: -€3,462
- Other debts +€41,434
up €41,434 (+453%), from €9,145 to €50,579
- Reserves -€15,186
down €15,186 (-10.7%), from €142,179 to €126,993
- Trade debts +€5,925
up €5,925 (+138%), from €4,296 to €10,221
- Tax, wage and social debts +€2,933
up €2,933 (+223%), from €1,312 to €4,245
- Gross operating margin +€19,897
up €19,897 (+58.6%), from €33,925 to €53,821
- Taxes +€5,869
up €5,869 (+155%), from €3,780 to €9,648
- Financial charges -€967
down €967 (-56.6%), from €1,710 to €743
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 | €180,932 | €216,133 | +€35,200 | +19.5% |
| Fixed assets | 21/28 | €65,935 | €48,724 | -€17,211 | -26.1% |
| Tangible fixed assets | 22/27 | €65,935 | €48,724 | -€17,211 | -26.1% |
| Land and buildings | 22 | €4,629 | €4,108 | -€521 | -11.3% |
| Plant, machinery and equipment | 23 | €3,179 | €2,324 | -€856 | -26.9% |
| Furniture and vehicles | 24 | €58,126 | €42,292 | -€15,834 | -27.2% |
| Current assets | 29/58 | €114,998 | €167,409 | +€52,411 | +45.6% |
| Stocks and contracts in progress | 3 | €58 | €5,907 | +€5,849 | +10,143% |
| Stocks | 30/36 | €58 | €5,907 | +€5,849 | +10,143% |
| Amounts receivable within one year | 40/41 | €13,014 | €9,701 | -€3,313 | -25.5% |
| Trade receivables | 40 | €9,132 | €9,281 | +€149 | +1.6% |
| Other amounts receivable | 41 | €3,882 | €420 | -€3,462 | -89.2% |
| Cash at bank and in hand | 54/58 | €98,284 | €149,016 | +€50,732 | +51.6% |
| Deferred charges and accrued income | 490/1 | €3,643 | €2,785 | -€857 | -23.5% |
| Total equity and liabilities | 10/49 | €180,932 | €216,133 | +€35,200 | +19.5% |
| Equity | 10/15 | €164,179 | €148,993 | -€15,186 | -9.2% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €142,179 | €126,993 | -€15,186 | -10.7% |
| Distributable reserves | 133 | €142,179 | €126,993 | -€15,186 | -10.7% |
| Amounts payable | 17/49 | €16,753 | €67,140 | +€50,386 | +301% |
| Amounts payable within one year | 42/48 | €14,753 | €65,044 | +€50,291 | +341% |
| Trade debts | 44 | €4,296 | €10,221 | +€5,925 | +138% |
| Suppliers | 440/4 | €4,296 | €10,221 | +€5,925 | +138% |
| Taxes, remuneration and social security | 45 | €1,312 | €4,245 | +€2,933 | +223% |
| Taxes | 450/3 | €1,312 | €4,245 | +€2,933 | +223% |
| Other amounts payable | 47/48 | €9,145 | €50,579 | +€41,434 | +453% |
| Accrued charges and deferred income | 492/3 | €2,000 | €2,095 | +€95 | +4.8% |
| Non-recurring operating income | 76A | - | €3,574 | +€3,574 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,081 | €17,211 | +€130 | +0.8% |
| Other operating charges | 640/8 | €1,489 | €1,091 | -€398 | -26.7% |
| Gross operating margin | 9900 | €33,925 | €53,821 | +€19,897 | +58.6% |
| Operating profit (loss) | 9901 | €15,354 | €35,519 | +€20,165 | +131% |
| Financial income | 75/76B | €5 | €3 | -€2 | -34.4% |
| Recurring financial income | 75 | €5 | €3 | -€2 | -34.4% |
| Financial charges | 65/66B | €1,710 | €743 | -€967 | -56.6% |
| Recurring financial charges | 65 | €1,710 | €743 | -€967 | -56.6% |
| Profit (loss) for the period before taxes | 9903 | €13,649 | €34,780 | +€21,131 | +155% |
| Income taxes | 67/77 | €3,780 | €9,648 | +€5,869 | +155% |
| Profit (loss) for the period | 9904 | €9,869 | €25,131 | +€15,262 | +155% |
| Profit (loss) for the period to be appropriated | 9905 | €9,869 | €25,131 | +€15,262 | +155% |
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 23 October 2026 via checked.be.