BC TECHNICS: 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.
BC TECHNICS
Largest movements
- Cash +€55,295
up €55,295 (+20.7%), from €267,055 to €322,350
mainly Net result for the year (+€113,090) and Depreciation (+€49,151)
- Tangible fixed assets -€43,344
down €43,344 (-10.1%), from €429,863 to €386,519
- Receivables within one year -€32,224
down €32,224 (-19.5%), from €165,269 to €133,045
of which Trade receivables: -€29,189
- Reserves +€113,090
up €113,090 (+36.4%), from €310,735 to €423,825
- Trade debts -€109,123
down €109,123 (-58.9%), from €185,328 to €76,205
- Debts after one year -€33,466
down €33,466 (-10.3%), from €324,231 to €290,765
of which Financial debts: -€33,466
- Gross operating margin +€27,388
up €27,388 (+14.0%), from €196,055 to €223,443
- Depreciation +€11,640
up €11,640 (+31.0%), from €37,511 to €49,151
- Staff costs +€10,220
up €10,220 (+799.7%), from €1,278 to €11,498
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 | €894,050 | €869,336 | -€24,714 | -2.8% |
| Fixed assets | 21/28 | €437,363 | €391,519 | -€45,844 | -10.5% |
| Intangible fixed assets | 21 | €7,500 | €5,000 | -€2,500 | -33.3% |
| Tangible fixed assets | 22/27 | €429,863 | €386,519 | -€43,344 | -10.1% |
| Land and buildings | 22 | €346,102 | €328,389 | -€17,713 | -5.1% |
| Plant, machinery and equipment | 23 | €28,312 | €19,841 | -€8,471 | -29.9% |
| Furniture and vehicles | 24 | €43,844 | €28,882 | -€14,962 | -34.1% |
| Other tangible fixed assets | 26 | €11,605 | €9,407 | -€2,198 | -18.9% |
| Current assets | 29/58 | €456,687 | €477,817 | +€21,130 | +4.6% |
| Stocks and contracts in progress | 3 | €16,537 | €16,601 | +€64 | +0.4% |
| Contracts in progress | 37 | €16,537 | €16,601 | +€64 | +0.4% |
| Amounts receivable within one year | 40/41 | €165,269 | €133,045 | -€32,224 | -19.5% |
| Trade receivables | 40 | €126,656 | €97,467 | -€29,189 | -23.0% |
| Other amounts receivable | 41 | €38,613 | €35,578 | -€3,035 | -7.9% |
| Cash at bank and in hand | 54/58 | €267,055 | €322,350 | +€55,295 | +20.7% |
| Deferred charges and accrued income | 490/1 | €7,826 | €5,821 | -€2,005 | -25.6% |
| Total equity and liabilities | 10/49 | €894,050 | €869,336 | -€24,714 | -2.8% |
| Equity | 10/15 | €329,335 | €442,425 | +€113,090 | +34.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €310,735 | €423,825 | +€113,090 | +36.4% |
| Distributable reserves | 133 | €310,735 | €423,825 | +€113,090 | +36.4% |
| Amounts payable | 17/49 | €564,715 | €426,911 | -€137,804 | -24.4% |
| Amounts payable after more than one year | 17 | €324,231 | €290,765 | -€33,466 | -10.3% |
| Financial debts | 170/4 | €303,431 | €269,965 | -€33,466 | -11.0% |
| Other amounts payable | 178/9 | €20,800 | €20,800 | = | 0.0% |
| Amounts payable within one year | 42/48 | €239,763 | €134,872 | -€104,891 | -43.7% |
| Current portion of amounts payable after more than one year | 42 | €32,971 | €33,466 | +€495 | +1.5% |
| Trade debts | 44 | €185,328 | €76,205 | -€109,123 | -58.9% |
| Suppliers | 440/4 | €185,328 | €76,205 | -€109,123 | -58.9% |
| Taxes, remuneration and social security | 45 | €18,788 | €19,890 | +€1,102 | +5.9% |
| Taxes | 450/3 | €17,633 | €18,552 | +€919 | +5.2% |
| Remuneration and social security | 454/9 | €1,155 | €1,338 | +€183 | +15.8% |
| Other amounts payable | 47/48 | €2,676 | €5,311 | +€2,635 | +98.5% |
| Accrued charges and deferred income | 492/3 | €721 | €1,274 | +€553 | +76.7% |
| Remuneration, social security and pensions | 62 | €1,278 | €11,498 | +€10,220 | +799.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,511 | €49,151 | +€11,640 | +31.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €932 | +€932 | |
| Other operating charges | 640/8 | €6,149 | €5,177 | -€972 | -15.8% |
| Non-recurring operating charges | 66A | €310 | €228 | -€82 | -26.5% |
| Gross operating margin | 9900 | €196,055 | €223,443 | +€27,388 | +14.0% |
| Operating profit (loss) | 9901 | €150,807 | €156,457 | +€5,650 | +3.7% |
| Financial income | 75/76B | €412 | €1,279 | +€867 | +210.4% |
| Recurring financial income | 75 | €412 | €1,279 | +€867 | +210.4% |
| Financial charges | 65/66B | €11,553 | €11,063 | -€490 | -4.2% |
| Recurring financial charges | 65 | €11,553 | €11,063 | -€490 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €139,666 | €146,673 | +€7,007 | +5.0% |
| Income taxes | 67/77 | €31,487 | €33,583 | +€2,096 | +6.7% |
| Profit (loss) for the period | 9904 | €108,179 | €113,090 | +€4,911 | +4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €108,179 | €113,090 | +€4,911 | +4.5% |
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 3 October 2026 via checked.be.