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BF TECH: 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.

What changed

BF TECH

BE 0803.288.771
NACE 43.222, Installation of electric heating, air conditioning, cooling and ventilation
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€56,674
2024 · €61,080-€4,407
Equity
€120,754
2024 · €64,080+€56,674
Cash
€113,634
2024 · €58,885+€54,749
Balance sheet total
€130,231
2024 · €71,117+€59,115

Largest movements

2024 to 2025
Assets
  • Cash +€54,749

    up €54,749 (+93.0%), from €58,885 to €113,634

    mainly Net result for the year (+€56,674) and Other debts (+€3,907)

  • Current investments +€3,232

    new in 2025: €3,232

  • Receivables within one year +€1,916

    up €1,916 (+21.2%), from €9,024 to €10,940

    of which Trade receivables: +€2,731

Equity and liabilities
  • Profit (loss) carried forward +€56,674

    up €56,674 (+92.8%), from €61,080 to €117,754

  • Other debts +€3,907

    up €3,907 (+138.9%), from €2,812 to €6,718

  • Trade debts -€1,686

    down €1,686 (-76.6%), from €2,202 to €516

Income statement
  • Gross operating margin -€5,774

    down €5,774 (-7.2%), from €79,711 to €73,937

  • Taxes -€982

    down €982 (-6.1%), from €16,120 to €15,138

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €61,080
Gross operating margin -€5,774
Depreciation -€10
Other operating charges +€349
Financial income -€43
Financial charges +€90
Taxes +€982
Result 2025 €56,674

Cash bridge derived

cash 2024 to 2025

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.

From operations +€59,385
Investment -€4,637
Financing €0
Cash 2024 €58,885
Net result for the year +€56,674
Depreciation +€1,805
Receivables within one year -€1,916
Deferred charges and accrued income +€382
Trade debts -€1,686
Tax, wage and social debts +€220
Other debts +€3,907
Investment in fixed assets (net) -€1,404
Current investments -€3,232
Cash 2025 €113,634
Every line side by side 37 lines
Line Code 2024 2025 Change %
Total assets 20/58 €71,117 €130,231 +€59,115 +83.1%
Formation expenses 20 - €0 =
Fixed assets 21/28 €2,347 €1,946 -€401 -17.1%
Intangible fixed assets 21 €1,073 - -€1,073
Tangible fixed assets 22/27 €1,274 €1,946 +€672 +52.8%
Plant, machinery and equipment 23 €1,274 €1,946 +€672 +52.8%
Current assets 29/58 €68,769 €128,285 +€59,516 +86.5%
Amounts receivable within one year 40/41 €9,024 €10,940 +€1,916 +21.2%
Trade receivables 40 €311 €3,043 +€2,731 +877.7%
Other amounts receivable 41 €8,712 €7,897 -€815 -9.4%
Current investments 50/53 - €3,232 +€3,232
Cash at bank and in hand 54/58 €58,885 €113,634 +€54,749 +93.0%
Deferred charges and accrued income 490/1 €860 €478 -€382 -44.4%
Total equity and liabilities 10/49 €71,117 €130,231 +€59,115 +83.1%
Equity 10/15 €64,080 €120,754 +€56,674 +88.4%
Contributions 10/11 €3,000 €3,000 = 0.0%
Profit (loss) carried forward 14 €61,080 €117,754 +€56,674 +92.8%
Amounts payable 17/49 €7,036 €9,477 +€2,441 +34.7%
Amounts payable within one year 42/48 €7,036 €9,477 +€2,441 +34.7%
Trade debts 44 €2,202 €516 -€1,686 -76.6%
Suppliers 440/4 €2,202 €516 -€1,686 -76.6%
Taxes, remuneration and social security 45 €2,023 €2,243 +€220 +10.9%
Remuneration and social security 454/9 €2,023 €2,243 +€220 +10.9%
Other amounts payable 47/48 €2,812 €6,718 +€3,907 +138.9%
Non-recurring operating income 76A €275 €0 -€275 -100.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €1,795 €1,805 +€10 +0.6%
Other operating charges 640/8 €597 €248 -€349 -58.5%
Gross operating margin 9900 €79,711 €73,937 -€5,774 -7.2%
Operating profit (loss) 9901 €77,319 €71,884 -€5,435 -7.0%
Financial income 75/76B €43 €0 -€43 -99.7%
Recurring financial income 75 €43 €0 -€43 -99.7%
Financial charges 65/66B €162 €72 -€90 -55.5%
Recurring financial charges 65 €162 €72 -€90 -55.5%
Profit (loss) for the period before taxes 9903 €77,200 €71,812 -€5,388 -7.0%
Income taxes 67/77 €16,120 €15,138 -€982 -6.1%
Profit (loss) for the period 9904 €61,080 €56,674 -€4,407 -7.2%
Profit (loss) for the period to be appropriated 9905 €61,080 €56,674 -€4,407 -7.2%

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 29 September 2026 via checked.be.