BEA Tecnics: 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.
BEA Tecnics
Largest movements
- Receivables within one year -€164,163
down €164,163 (-58.8%), from €279,332 to €115,168
of which Trade receivables: -€200,346
- Deferred charges and accrued income -€72,424
down €72,424 (-85.5%), from €84,736 to €12,313
- Tangible fixed assets +€57,522
up €57,522 (+61.9%), from €92,990 to €150,512
of which Leasing and similar rights: +€32,539
- Stocks and contracts +€34,830
up €34,830 (+137%), from €25,420 to €60,250
of which Contracts in progress: +€24,830
- Cash +€11,533
up €11,533 (+263%), from €4,385 to €15,918
mainly Receivables within one year (+€164,163) and Deferred charges and accrued income (+€72,424)
- Trade debts -€75,541
down €75,541 (-53.6%), from €141,049 to €65,508
- Other debts -€48,180
down €48,180 (-34.0%), from €141,913 to €93,734
- Tax, wage and social debts -€18,141
down €18,141 (-51.2%), from €35,403 to €17,261
of which Remuneration and social security: -€19,478
- Gross operating margin +€32,983
up €32,983 (+9.9%), from €332,481 to €365,464
- Taxes +€13,419
up €13,419 (+563%), from €2,383 to €15,803
- Staff costs +€9,757
up €9,757 (+3.5%), from €281,321 to €291,078
- Depreciation +€8,612
up €8,612 (+24.2%), from €35,556 to €44,168
- Financial income -€6,210
down €6,210 (-88.2%), from €7,043 to €833
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.
Derived cash bridge
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 | €491,688 | €358,987 | -€132,702 | -27.0% |
| Fixed assets | 21/28 | €97,815 | €155,337 | +€57,522 | +58.8% |
| Tangible fixed assets | 22/27 | €92,990 | €150,512 | +€57,522 | +61.9% |
| Plant, machinery and equipment | 23 | €62,303 | €91,855 | +€29,551 | +47.4% |
| Furniture and vehicles | 24 | €30,687 | €26,119 | -€4,568 | -14.9% |
| Leasing and similar rights | 25 | - | €32,539 | +€32,539 | |
| Financial fixed assets | 28 | €4,825 | €4,825 | = | 0.0% |
| Current assets | 29/58 | €393,873 | €203,650 | -€190,224 | -48.3% |
| Stocks and contracts in progress | 3 | €25,420 | €60,250 | +€34,830 | +137% |
| Stocks | 30/36 | - | €10,000 | +€10,000 | |
| Contracts in progress | 37 | €25,420 | €50,250 | +€24,830 | +97.7% |
| Amounts receivable within one year | 40/41 | €279,332 | €115,168 | -€164,163 | -58.8% |
| Trade receivables | 40 | €248,718 | €48,372 | -€200,346 | -80.6% |
| Other amounts receivable | 41 | €30,614 | €66,797 | +€36,183 | +118% |
| Cash at bank and in hand | 54/58 | €4,385 | €15,918 | +€11,533 | +263% |
| Deferred charges and accrued income | 490/1 | €84,736 | €12,313 | -€72,424 | -85.5% |
| Total equity and liabilities | 10/49 | €491,688 | €358,987 | -€132,702 | -27.0% |
| Equity | 10/15 | €91,899 | €95,373 | +€3,474 | +3.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €88,899 | €92,373 | +€3,474 | +3.9% |
| Distributable reserves | 133 | €88,899 | €92,373 | +€3,474 | +3.9% |
| Amounts payable | 17/49 | €399,789 | €263,614 | -€136,175 | -34.1% |
| Amounts payable after more than one year | 17 | €30,143 | €32,629 | +€2,486 | +8.2% |
| Financial debts | 170/4 | €30,143 | €32,629 | +€2,486 | +8.2% |
| Amounts payable within one year | 42/48 | €369,604 | €230,985 | -€138,619 | -37.5% |
| Current portion of amounts payable after more than one year | 42 | €51,239 | €54,482 | +€3,243 | +6.3% |
| Trade debts | 44 | €141,049 | €65,508 | -€75,541 | -53.6% |
| Suppliers | 440/4 | €141,049 | €65,508 | -€75,541 | -53.6% |
| Taxes, remuneration and social security | 45 | €35,403 | €17,261 | -€18,141 | -51.2% |
| Taxes | 450/3 | €2,383 | €3,720 | +€1,336 | +56.1% |
| Remuneration and social security | 454/9 | €33,019 | €13,542 | -€19,478 | -59.0% |
| Other amounts payable | 47/48 | €141,913 | €93,734 | -€48,180 | -34.0% |
| Accrued charges and deferred income | 492/3 | €43 | - | -€43 | |
| Remuneration, social security and pensions | 62 | €281,321 | €291,078 | +€9,757 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,556 | €44,168 | +€8,612 | +24.2% |
| Other operating charges | 640/8 | €2,302 | €1,352 | -€951 | -41.3% |
| Gross operating margin | 9900 | €332,481 | €365,464 | +€32,983 | +9.9% |
| Operating profit (loss) | 9901 | €13,302 | €28,866 | +€15,564 | +117% |
| Financial income | 75/76B | €7,043 | €833 | -€6,210 | -88.2% |
| Recurring financial income | 75 | €7,043 | €833 | -€6,210 | -88.2% |
| Financial charges | 65/66B | €7,993 | €10,422 | +€2,429 | +30.4% |
| Recurring financial charges | 65 | €7,993 | €10,422 | +€2,429 | +30.4% |
| Profit (loss) for the period before taxes | 9903 | €12,351 | €19,276 | +€6,925 | +56.1% |
| Income taxes | 67/77 | €2,383 | €15,803 | +€13,419 | +563% |
| Profit (loss) for the period | 9904 | €9,968 | €3,474 | -€6,494 | -65.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,968 | €3,474 | -€6,494 | -65.2% |
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 14 October 2026 via checked.be.