BE-TECH: 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.
BE-TECH
Largest movements
- Tangible fixed assets -€24,084
no longer reported in 2026 (was €24,084)
- Receivables within one year +€14,745
up €14,745 (+609.4%), from €2,419 to €17,165
of which Trade receivables: +€16,465
- Cash -€12,386
down €12,386 (-15.1%), from €81,803 to €69,416
mainly Net result for the year (-€21,740) and Debts after one year (-€19,147)
- Other debts +€23,335
new in 2026: €23,335
- Profit (loss) carried forward -€21,815
down €21,815 (-51.6%), from -€42,245 to -€64,059
- Debts after one year -€19,147
no longer reported in 2026 (was €19,147)
- Accrued charges and deferred income -€6,090
down €6,090 (-99.8%), from €6,103 to €13
- Trade debts +€1,990
up €1,990 (+145.1%), from €1,372 to €3,362
- Gross operating margin -€34,507
down €34,507, from €17,802 to -€16,705
- Financial income +€6,101
up €6,101 (+438943.2%), from €1 to €6,103
- Depreciation +€2,946
up €2,946 (+41.0%), from €7,188 to €10,135
- Financial charges -€2,929
down €2,929 (-93.1%), from €3,145 to €216
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €110,627 | €88,901 | -€21,726 | -19.6% |
| Fixed assets | 21/28 | €26,404 | €2,320 | -€24,084 | -91.2% |
| Tangible fixed assets | 22/27 | €24,084 | - | -€24,084 | |
| Furniture and vehicles | 24 | €24,084 | - | -€24,084 | |
| Financial fixed assets | 28 | €2,320 | €2,320 | = | 0.0% |
| Current assets | 29/58 | €84,222 | €86,581 | +€2,359 | +2.8% |
| Amounts receivable within one year | 40/41 | €2,419 | €17,165 | +€14,745 | +609.4% |
| Trade receivables | 40 | - | €16,465 | +€16,465 | |
| Other amounts receivable | 41 | €2,419 | €700 | -€1,719 | -71.1% |
| Cash at bank and in hand | 54/58 | €81,803 | €69,416 | -€12,386 | -15.1% |
| Total equity and liabilities | 10/49 | €110,627 | €88,901 | -€21,726 | -19.6% |
| Equity | 10/15 | €84,005 | €62,191 | -€21,815 | -26.0% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €120,000 | €120,000 | = | 0.0% |
| Distributable reserves | 133 | €120,000 | €120,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,245 | -€64,059 | -€21,815 | -51.6% |
| Amounts payable | 17/49 | €26,621 | €26,710 | +€89 | +0.3% |
| Amounts payable after more than one year | 17 | €19,147 | - | -€19,147 | |
| Other amounts payable | 178/9 | €19,147 | - | -€19,147 | |
| Amounts payable within one year | 42/48 | €1,372 | €26,697 | +€25,325 | +1846.0% |
| Trade debts | 44 | €1,372 | €3,362 | +€1,990 | +145.1% |
| Suppliers | 440/4 | €1,372 | €3,362 | +€1,990 | +145.1% |
| Other amounts payable | 47/48 | - | €23,335 | +€23,335 | |
| Accrued charges and deferred income | 492/3 | €6,103 | €13 | -€6,090 | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,188 | €10,135 | +€2,946 | +41.0% |
| Other operating charges | 640/8 | €387 | €520 | +€132 | +34.2% |
| Non-recurring operating charges | 66A | - | €267 | +€267 | |
| Gross operating margin | 9900 | €17,802 | -€16,705 | -€34,507 | |
| Operating profit (loss) | 9901 | €10,227 | -€27,626 | -€37,852 | |
| Financial income | 75/76B | €1 | €6,103 | +€6,101 | +438943.2% |
| Recurring financial income | 75 | €1 | €6,103 | +€6,101 | +438943.2% |
| Financial charges | 65/66B | €3,145 | €216 | -€2,929 | -93.1% |
| Recurring financial charges | 65 | €3,145 | €216 | -€2,929 | -93.1% |
| Profit (loss) for the period before taxes | 9903 | €7,083 | -€21,740 | -€28,822 | |
| Profit (loss) for the period | 9904 | €7,083 | -€21,740 | -€28,822 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,083 | -€21,740 | -€28,822 |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.