BE Technics Ventures: 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 Ventures
Largest movements
- Tangible fixed assets -€37,911
down €37,911 (-9.3%), from €406,005 to €368,094
of which Land and buildings: -€23,154
- Receivables within one year +€30,135
up €30,135 (+12.1%), from €248,071 to €278,206
of which Trade receivables: +€24,737
- Other debts +€53,870
up €53,870 (+28,820%), from €187 to €54,057
- Trade debts -€50,596
down €50,596 (-43.0%), from €117,581 to €66,985
- Debts after one year -€31,920
down €31,920 (-9.3%), from €343,539 to €311,619
- Profit (loss) carried forward +€27,868
up €27,868 (+22.5%), from €123,850 to €151,718
- Current portion of long-term debt -€10,647
down €10,647 (-25.0%), from €42,567 to €31,920
- Gross operating margin +€44,131
up €44,131 (+44.0%), from €100,368 to €144,499
- Taxes +€3,873
up €3,873 (+81.1%), from €4,778 to €8,651
- Staff costs +€3,449
up €3,449 (+53.4%), from €6,456 to €9,905
- Depreciation -€2,392
down €2,392 (-4.4%), from €54,828 to €52,436
- Financial income +€1,750
up €1,750 (+132%), from €1,325 to €3,075
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.
Derived cash bridge
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 | €670,958 | €662,097 | -€8,861 | -1.3% |
| Fixed assets | 21/28 | €406,190 | €368,279 | -€37,911 | -9.3% |
| Tangible fixed assets | 22/27 | €406,005 | €368,094 | -€37,911 | -9.3% |
| Land and buildings | 22 | €367,206 | €344,052 | -€23,154 | -6.3% |
| Plant, machinery and equipment | 23 | €1,150 | €626 | -€524 | -45.6% |
| Furniture and vehicles | 24 | €37,650 | €23,416 | -€14,234 | -37.8% |
| Financial fixed assets | 28 | €185 | €185 | = | 0.0% |
| Current assets | 29/58 | €264,768 | €293,818 | +€29,050 | +11.0% |
| Amounts receivable within one year | 40/41 | €248,071 | €278,206 | +€30,135 | +12.1% |
| Trade receivables | 40 | €219,012 | €243,749 | +€24,737 | +11.3% |
| Other amounts receivable | 41 | €29,059 | €34,456 | +€5,398 | +18.6% |
| Cash at bank and in hand | 54/58 | €16,043 | €14,719 | -€1,324 | -8.3% |
| Deferred charges and accrued income | 490/1 | €654 | €894 | +€240 | +36.7% |
| Total equity and liabilities | 10/49 | €670,958 | €662,097 | -€8,861 | -1.3% |
| Equity | 10/15 | €144,255 | €172,123 | +€27,868 | +19.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €123,850 | €151,718 | +€27,868 | +22.5% |
| Amounts payable | 17/49 | €526,703 | €489,974 | -€36,729 | -7.0% |
| Amounts payable after more than one year | 17 | €343,539 | €311,619 | -€31,920 | -9.3% |
| Financial debts | 170/4 | €343,539 | €311,619 | -€31,920 | -9.3% |
| Amounts payable within one year | 42/48 | €183,164 | €178,355 | -€4,809 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | €42,567 | €31,920 | -€10,647 | -25.0% |
| Trade debts | 44 | €117,581 | €66,985 | -€50,596 | -43.0% |
| Suppliers | 440/4 | €117,581 | €66,985 | -€50,596 | -43.0% |
| Taxes, remuneration and social security | 45 | €22,829 | €25,392 | +€2,564 | +11.2% |
| Taxes | 450/3 | €18,982 | €24,660 | +€5,678 | +29.9% |
| Remuneration and social security | 454/9 | €3,847 | €732 | -€3,114 | -81.0% |
| Other amounts payable | 47/48 | €187 | €54,057 | +€53,870 | +28,820% |
| Remuneration, social security and pensions | 62 | €6,456 | €9,905 | +€3,449 | +53.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,828 | €52,436 | -€2,392 | -4.4% |
| Other operating charges | 640/8 | €6,360 | €5,766 | -€595 | -9.4% |
| Gross operating margin | 9900 | €100,368 | €144,499 | +€44,131 | +44.0% |
| Operating profit (loss) | 9901 | €32,724 | €76,392 | +€43,669 | +133% |
| Financial income | 75/76B | €1,325 | €3,075 | +€1,750 | +132% |
| Recurring financial income | 75 | €1,325 | €3,075 | +€1,750 | +132% |
| Financial charges | 65/66B | €17,125 | €17,948 | +€823 | +4.8% |
| Recurring financial charges | 65 | €17,125 | €17,948 | +€823 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €16,923 | €61,519 | +€44,596 | +264% |
| Income taxes | 67/77 | €4,778 | €8,651 | +€3,873 | +81.1% |
| Profit (loss) for the period | 9904 | €12,145 | €52,868 | +€40,723 | +335% |
| Profit (loss) for the period to be appropriated | 9905 | €12,145 | €52,868 | +€40,723 | +335% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.