BC Technix: 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 Technix
Largest movements
- Stocks and contracts -€23,936
down €23,936 (-31.6%), from €75,864 to €51,928
of which Stocks: -€20,906
- Cash +€16,740
up €16,740 (+114%), from €14,644 to €31,384
mainly Net result for the year (+€38,376) and Depreciation (+€37,176)
- Receivables within one year -€15,929
down €15,929 (-46.6%), from €34,149 to €18,220
of which Trade receivables: -€8,268
- Profit (loss) carried forward +€34,304
no longer reported in 2025 (was -€34,304)
- Debts after one year -€25,972
down €25,972 (-18.8%), from €138,369 to €112,397
of which Financial debts: -€25,972
- Trade debts -€18,443
down €18,443 (-86.8%), from €21,258 to €2,815
- Current portion of long-term debt -€11,915
down €11,915 (-65.9%), from €18,074 to €6,159
- Reserves +€4,072
up €4,072 (+5.6%), from €72,815 to €76,887
- Gross operating margin +€40,767
up €40,767 (+90.8%), from €44,882 to €85,649
- Other operating charges -€29,653
down €29,653 (-91.4%), from €32,441 to €2,788
- Depreciation -€6,361
down €6,361 (-14.6%), from €43,537 to €37,176
- Financial charges +€3,676
up €3,676 (+132%), from €2,784 to €6,460
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 | €265,454 | €246,866 | -€18,588 | -7.0% |
| Fixed assets | 21/28 | €133,106 | €135,320 | +€2,214 | +1.7% |
| Intangible fixed assets | 21 | €1,148 | €676 | -€472 | -41.1% |
| Tangible fixed assets | 22/27 | €128,898 | €131,534 | +€2,636 | +2.0% |
| Plant, machinery and equipment | 23 | €20,258 | €16,542 | -€3,716 | -18.3% |
| Furniture and vehicles | 24 | €108,230 | €112,722 | +€4,492 | +4.2% |
| Other tangible fixed assets | 26 | €410 | €2,270 | +€1,860 | +454% |
| Financial fixed assets | 28 | €3,060 | €3,110 | +€50 | +1.6% |
| Current assets | 29/58 | €132,348 | €111,546 | -€20,802 | -15.7% |
| Stocks and contracts in progress | 3 | €75,864 | €51,928 | -€23,936 | -31.6% |
| Stocks | 30/36 | €70,864 | €49,958 | -€20,906 | -29.5% |
| Contracts in progress | 37 | €5,000 | €1,970 | -€3,030 | -60.6% |
| Amounts receivable within one year | 40/41 | €34,149 | €18,220 | -€15,929 | -46.6% |
| Trade receivables | 40 | €22,485 | €14,217 | -€8,268 | -36.8% |
| Other amounts receivable | 41 | €11,664 | €4,003 | -€7,661 | -65.7% |
| Cash at bank and in hand | 54/58 | €14,644 | €31,384 | +€16,740 | +114% |
| Deferred charges and accrued income | 490/1 | €7,691 | €10,014 | +€2,323 | +30.2% |
| Total equity and liabilities | 10/49 | €265,454 | €246,866 | -€18,588 | -7.0% |
| Equity | 10/15 | €57,111 | €95,487 | +€38,376 | +67.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €72,815 | €76,887 | +€4,072 | +5.6% |
| Distributable reserves | 133 | €72,815 | €76,887 | +€4,072 | +5.6% |
| Profit (loss) carried forward | 14 | -€34,304 | - | +€34,304 | |
| Amounts payable | 17/49 | €208,343 | €151,379 | -€56,964 | -27.3% |
| Amounts payable after more than one year | 17 | €138,369 | €112,397 | -€25,972 | -18.8% |
| Financial debts | 170/4 | €38,369 | €12,397 | -€25,972 | -67.7% |
| Other amounts payable | 178/9 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €65,174 | €34,197 | -€30,977 | -47.5% |
| Current portion of amounts payable after more than one year | 42 | €18,074 | €6,159 | -€11,915 | -65.9% |
| Trade debts | 44 | €21,258 | €2,815 | -€18,443 | -86.8% |
| Suppliers | 440/4 | €21,258 | €2,815 | -€18,443 | -86.8% |
| Advances received on contracts in progress | 46 | €4,000 | - | -€4,000 | |
| Taxes, remuneration and social security | 45 | €13,573 | €16,760 | +€3,187 | +23.5% |
| Taxes | 450/3 | €2,107 | €1,500 | -€607 | -28.8% |
| Remuneration and social security | 454/9 | €11,466 | €15,260 | +€3,794 | +33.1% |
| Other amounts payable | 47/48 | €8,269 | €8,463 | +€194 | +2.3% |
| Accrued charges and deferred income | 492/3 | €4,800 | €4,785 | -€15 | -0.3% |
| Remuneration, social security and pensions | 62 | €1,134 | €718 | -€416 | -36.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,537 | €37,176 | -€6,361 | -14.6% |
| Other operating charges | 640/8 | €32,441 | €2,788 | -€29,653 | -91.4% |
| Gross operating margin | 9900 | €44,882 | €85,649 | +€40,767 | +90.8% |
| Operating profit (loss) | 9901 | -€32,230 | €44,967 | +€77,197 | |
| Financial income | 75/76B | €90 | €498 | +€408 | +453% |
| Recurring financial income | 75 | €90 | €498 | +€408 | +453% |
| Financial charges | 65/66B | €2,784 | €6,460 | +€3,676 | +132% |
| Recurring financial charges | 65 | €2,784 | €6,460 | +€3,676 | +132% |
| Profit (loss) for the period before taxes | 9903 | -€34,924 | €39,005 | +€73,929 | |
| Income taxes | 67/77 | €247 | €629 | +€382 | +155% |
| Profit (loss) for the period | 9904 | -€35,171 | €38,376 | +€73,547 | |
| Profit (loss) for the period to be appropriated | 9905 | -€35,171 | €38,376 | +€73,547 |
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.