BE-TEC: 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.
BE-TEC
Largest movements
- Receivables within one year -€22,125
down €22,125 (-18.5%), from €119,713 to €97,588
of which Other amounts receivable: -€33,598
- Deferred charges and accrued income +€5,338
up €5,338 (+1394.1%), from €383 to €5,721
- Tangible fixed assets -€1,395
down €1,395 (-30.8%), from €4,536 to €3,141
of which Plant, machinery and equipment: -€731
- Tax, wage and social debts -€13,701
down €13,701 (-58.0%), from €23,640 to €9,939
- Trade debts -€9,470
down €9,470 (-82.7%), from €11,452 to €1,982
- Reserves +€4,173
up €4,173 (+4.8%), from €87,102 to €91,275
- Gross operating margin -€15,793
down €15,793 (-86.3%), from €18,305 to €2,512
- Taxes -€4,321
down €4,321 (-78.0%), from €5,541 to €1,220
- Financial charges +€796
up €796 (+774.8%), from €103 to €898
- Other operating charges -€294
down €294 (-62.2%), from €473 to €179
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.
Cash bridge derived
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 | €126,194 | €107,196 | -€18,998 | -15.1% |
| Fixed assets | 21/28 | €4,536 | €3,141 | -€1,395 | -30.8% |
| Tangible fixed assets | 22/27 | €4,536 | €3,141 | -€1,395 | -30.8% |
| Plant, machinery and equipment | 23 | €2,435 | €1,703 | -€731 | -30.0% |
| Furniture and vehicles | 24 | €2,102 | €1,438 | -€664 | -31.6% |
| Current assets | 29/58 | €121,658 | €104,055 | -€17,603 | -14.5% |
| Amounts receivable within one year | 40/41 | €119,713 | €97,588 | -€22,125 | -18.5% |
| Trade receivables | 40 | €3,069 | €14,542 | +€11,473 | +373.8% |
| Other amounts receivable | 41 | €116,644 | €83,046 | -€33,598 | -28.8% |
| Cash at bank and in hand | 54/58 | €1,562 | €746 | -€816 | -52.2% |
| Deferred charges and accrued income | 490/1 | €383 | €5,721 | +€5,338 | +1394.1% |
| Total equity and liabilities | 10/49 | €126,194 | €107,196 | -€18,998 | -15.1% |
| Equity | 10/15 | €88,102 | €92,275 | +€4,173 | +4.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €87,102 | €91,275 | +€4,173 | +4.8% |
| Distributable reserves | 133 | €87,102 | €91,275 | +€4,173 | +4.8% |
| Amounts payable | 17/49 | €38,092 | €14,922 | -€23,171 | -60.8% |
| Amounts payable within one year | 42/48 | €38,092 | €14,922 | -€23,171 | -60.8% |
| Trade debts | 44 | €11,452 | €1,982 | -€9,470 | -82.7% |
| Suppliers | 440/4 | €11,452 | €1,982 | -€9,470 | -82.7% |
| Taxes, remuneration and social security | 45 | €23,640 | €9,939 | -€13,701 | -58.0% |
| Taxes | 450/3 | €23,640 | €9,939 | -€13,701 | -58.0% |
| Other amounts payable | 47/48 | €3,000 | €3,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,395 | €1,395 | = | 0.0% |
| Other operating charges | 640/8 | €473 | €179 | -€294 | -62.2% |
| Gross operating margin | 9900 | €18,305 | €2,512 | -€15,793 | -86.3% |
| Operating profit (loss) | 9901 | €16,437 | €938 | -€15,499 | -94.3% |
| Financial income | 75/76B | €5,473 | €5,353 | -€120 | -2.2% |
| Recurring financial income | 75 | €5,473 | €5,353 | -€120 | -2.2% |
| Financial charges | 65/66B | €103 | €898 | +€796 | +774.8% |
| Recurring financial charges | 65 | €103 | €898 | +€796 | +774.8% |
| Profit (loss) for the period before taxes | 9903 | €21,808 | €5,393 | -€16,415 | -75.3% |
| Income taxes | 67/77 | €5,541 | €1,220 | -€4,321 | -78.0% |
| Profit (loss) for the period | 9904 | €16,266 | €4,173 | -€12,094 | -74.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,266 | €4,173 | -€12,094 | -74.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.