BCH 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.
BCH TECHNICS
Largest movements
- Receivables within one year +€65,227
up €65,227 (+313.0%), from €20,837 to €86,064
of which Trade receivables: +€79,738
- Tangible fixed assets +€34,906
new in 2024: €34,906
of which Furniture and vehicles: +€29,073
- Cash +€30,294
up €30,294 (+153.5%), from €19,740 to €50,034
mainly Trade debts (+€92,120) and Net result for the year (+€21,230)
- Financial fixed assets +€3,400
new in 2024: €3,400
- Trade debts +€92,120
up €92,120 (+1754.7%), from €5,250 to €97,370
- Profit (loss) carried forward +€21,230
up €21,230 (+219.3%), from €9,679 to €30,910
- Tax, wage and social debts +€14,618
up €14,618 (+314.5%), from €4,648 to €19,266
of which Taxes: +€9,933
- Other debts +€5,858
up €5,858 (+39.1%), from €15,000 to €20,858
- Gross operating margin +€5,906
up €5,906 (+20.3%), from €29,089 to €34,996
- Depreciation +€4,399
up €4,399 (+627.2%), from €701 to €5,101
- Other operating charges +€3,129
up €3,129 (+2585.2%), from €121 to €3,250
- Taxes +€2,081
up €2,081 (+64.5%), from €3,226 to €5,308
- Financial charges +€1,034
new in 2024: €1,034
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 | €40,577 | €174,404 | +€133,827 | +329.8% |
| Fixed assets | 21/28 | - | €38,306 | +€38,306 | |
| Tangible fixed assets | 22/27 | - | €34,906 | +€34,906 | |
| Plant, machinery and equipment | 23 | - | €5,833 | +€5,833 | |
| Furniture and vehicles | 24 | - | €29,073 | +€29,073 | |
| Financial fixed assets | 28 | - | €3,400 | +€3,400 | |
| Current assets | 29/58 | €40,577 | €136,098 | +€95,521 | +235.4% |
| Amounts receivable within one year | 40/41 | €20,837 | €86,064 | +€65,227 | +313.0% |
| Trade receivables | 40 | €6,326 | €86,064 | +€79,738 | +1260.6% |
| Other amounts receivable | 41 | €14,512 | - | -€14,512 | |
| Cash at bank and in hand | 54/58 | €19,740 | €50,034 | +€30,294 | +153.5% |
| Total equity and liabilities | 10/49 | €40,577 | €174,404 | +€133,827 | +329.8% |
| Equity | 10/15 | €15,679 | €36,910 | +€21,230 | +135.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,679 | €30,910 | +€21,230 | +219.3% |
| Amounts payable | 17/49 | €24,898 | €137,494 | +€112,597 | +452.2% |
| Amounts payable within one year | 42/48 | €24,898 | €137,494 | +€112,597 | +452.2% |
| Trade debts | 44 | €5,250 | €97,370 | +€92,120 | +1754.7% |
| Suppliers | 440/4 | €5,250 | €97,370 | +€92,120 | +1754.7% |
| Taxes, remuneration and social security | 45 | €4,648 | €19,266 | +€14,618 | +314.5% |
| Taxes | 450/3 | €4,648 | €14,581 | +€9,933 | +213.7% |
| Remuneration and social security | 454/9 | - | €4,685 | +€4,685 | |
| Other amounts payable | 47/48 | €15,000 | €20,858 | +€5,858 | +39.1% |
| Non-recurring operating income | 76A | €108 | €1,340 | +€1,232 | +1140.4% |
| Remuneration, social security and pensions | 62 | €818 | - | -€818 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €701 | €5,101 | +€4,399 | +627.2% |
| Other operating charges | 640/8 | €121 | €3,250 | +€3,129 | +2585.2% |
| Gross operating margin | 9900 | €29,089 | €34,996 | +€5,906 | +20.3% |
| Operating profit (loss) | 9901 | €27,449 | €26,645 | -€804 | -2.9% |
| Financial income | 75/76B | €456 | €927 | +€471 | +103.2% |
| Recurring financial income | 75 | €456 | €927 | +€471 | +103.2% |
| Financial charges | 65/66B | - | €1,034 | +€1,034 | |
| Recurring financial charges | 65 | - | €1,034 | +€1,034 | |
| Profit (loss) for the period before taxes | 9903 | €27,905 | €26,538 | -€1,367 | -4.9% |
| Income taxes | 67/77 | €3,226 | €5,308 | +€2,081 | +64.5% |
| Profit (loss) for the period | 9904 | €24,679 | €21,230 | -€3,449 | -14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,679 | €21,230 | -€3,449 | -14.0% |
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 30 September 2026 via checked.be.