Be-Technics: 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-Technics
Largest movements
- Cash +€26,189
up €26,189 (+95.4%), from €27,454 to €53,643
mainly Net result for the year (+€31,311) and Depreciation (+€17,872)
- Tangible fixed assets -€10,246
down €10,246 (-20.1%), from €51,050 to €40,803
of which Leasing and similar rights: -€10,180
- Receivables within one year -€5,043
down €5,043 (-28.9%), from €17,421 to €12,379
of which Trade receivables: -€5,061
- Reserves +€30,478
up €30,478 (+74.8%), from €40,767 to €71,245
- Other debts -€28,872
down €28,872 (-45.1%), from €64,020 to €35,148
- Trade debts +€12,066
up €12,066 (+314.3%), from €3,839 to €15,905
- Debts after one year -€7,225
down €7,225 (-82.7%), from €8,734 to €1,509
- Accrued charges and deferred income +€6,421
new in 2025: €6,421
- Depreciation +€5,598
up €5,598 (+45.6%), from €12,274 to €17,872
- Gross operating margin -€5,348
down €5,348 (-6.5%), from €82,286 to €76,938
- Taxes -€3,517
down €3,517 (-22.4%), from €15,690 to €12,173
- Financial charges +€3,014
up €3,014 (+595.7%), from €506 to €3,520
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 | €146,279 | €157,179 | +€10,900 | +7.5% |
| Fixed assets | 21/28 | €51,050 | €40,804 | -€10,247 | -20.1% |
| Intangible fixed assets | 21 | €1 | €0 | -€0 | -49.3% |
| Tangible fixed assets | 22/27 | €51,050 | €40,803 | -€10,246 | -20.1% |
| Plant, machinery and equipment | 23 | €924 | €9,427 | +€8,503 | +920.2% |
| Furniture and vehicles | 24 | €27,317 | €18,748 | -€8,569 | -31.4% |
| Leasing and similar rights | 25 | €22,808 | €12,628 | -€10,180 | -44.6% |
| Current assets | 29/58 | €95,228 | €116,375 | +€21,146 | +22.2% |
| Stocks and contracts in progress | 3 | €50,353 | €50,353 | = | 0.0% |
| Stocks | 30/36 | €50,353 | €50,353 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,421 | €12,379 | -€5,043 | -28.9% |
| Trade receivables | 40 | €17,411 | €12,349 | -€5,061 | -29.1% |
| Other amounts receivable | 41 | €11 | €30 | +€19 | +171.8% |
| Cash at bank and in hand | 54/58 | €27,454 | €53,643 | +€26,189 | +95.4% |
| Total equity and liabilities | 10/49 | €146,279 | €157,179 | +€10,900 | +7.5% |
| Equity | 10/15 | €43,767 | €74,245 | +€30,478 | +69.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €40,767 | €71,245 | +€30,478 | +74.8% |
| Distributable reserves | 133 | €40,767 | €71,245 | +€30,478 | +74.8% |
| Amounts payable | 17/49 | €102,511 | €82,933 | -€19,578 | -19.1% |
| Amounts payable after more than one year | 17 | €8,734 | €1,509 | -€7,225 | -82.7% |
| Financial debts | 170/4 | €8,734 | €1,509 | -€7,225 | -82.7% |
| Amounts payable within one year | 42/48 | €93,777 | €75,003 | -€18,774 | -20.0% |
| Current portion of amounts payable after more than one year | 42 | €7,225 | €7,225 | = | 0.0% |
| Trade debts | 44 | €3,839 | €15,905 | +€12,066 | +314.3% |
| Suppliers | 440/4 | €3,839 | €15,905 | +€12,066 | +314.3% |
| Taxes, remuneration and social security | 45 | €18,693 | €16,725 | -€1,968 | -10.5% |
| Taxes | 450/3 | €15,690 | €16,725 | +€1,035 | +6.6% |
| Remuneration and social security | 454/9 | €3,003 | - | -€3,003 | |
| Other amounts payable | 47/48 | €64,020 | €35,148 | -€28,872 | -45.1% |
| Accrued charges and deferred income | 492/3 | - | €6,421 | +€6,421 | |
| Non-recurring operating income | 76A | - | €499 | +€499 | |
| Remuneration, social security and pensions | 62 | €11,112 | €11,430 | +€318 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,274 | €17,872 | +€5,598 | +45.6% |
| Other operating charges | 640/8 | €1,093 | €843 | -€250 | -22.9% |
| Gross operating margin | 9900 | €82,286 | €76,938 | -€5,348 | -6.5% |
| Operating profit (loss) | 9901 | €57,808 | €46,794 | -€11,014 | -19.1% |
| Financial income | 75/76B | €12 | €210 | +€199 | +1698.6% |
| Recurring financial income | 75 | €12 | €210 | +€199 | +1698.6% |
| Financial charges | 65/66B | €506 | €3,520 | +€3,014 | +595.7% |
| Recurring financial charges | 65 | €506 | €3,520 | +€3,014 | +595.7% |
| Profit (loss) for the period before taxes | 9903 | €57,314 | €43,484 | -€13,830 | -24.1% |
| Income taxes | 67/77 | €15,690 | €12,173 | -€3,517 | -22.4% |
| Profit (loss) for the period | 9904 | €41,623 | €31,311 | -€10,312 | -24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €41,623 | €31,311 | -€10,312 | -24.8% |
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 9 October 2026 via checked.be.