BFA TECHNO: 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.
BFA TECHNO
Largest movements
- Receivables within one year +€9,306
up €9,306 (+25.1%), from €37,068 to €46,374
of which Trade receivables: +€11,113
- Cash +€6,918
up €6,918 (+447.9%), from €1,545 to €8,463
mainly Net result for the year (+€10,049) and Other debts (+€3,450)
- Deferred charges and accrued income +€2,759
new in 2024: €2,759
- Tangible fixed assets -€2,000
down €2,000 (-50.0%), from €4,000 to €2,000
- Profit (loss) carried forward +€9,999
up €9,999 (+15.8%), from -€63,141 to -€53,142
- Other debts +€3,450
up €3,450 (+63.0%), from €5,477 to €8,927
- Tax, wage and social debts +€2,847
up €2,847 (+50.4%), from €5,644 to €8,491
of which Remuneration and social security: +€3,730
- Staff costs -€16,838
down €16,838 (-96.5%), from €17,445 to €607
- Gross operating margin +€12,355
up €12,355 (+262.2%), from €4,712 to €17,067
- Purchases and services -€11,678
down €11,678 (-28.4%), from €41,139 to €29,462
- Turnover -€10,502
down €10,502 (-9.4%), from €112,239 to €101,737
- Other operating charges +€2,276
new in 2024: €2,276
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.
Cash bridge derived
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 | €42,731 | €59,596 | +€16,865 | +39.5% |
| Fixed assets | 21/28 | €4,118 | €2,000 | -€2,118 | -51.4% |
| Intangible fixed assets | 21 | €118 | €0 | -€118 | -100.0% |
| Tangible fixed assets | 22/27 | €4,000 | €2,000 | -€2,000 | -50.0% |
| Furniture and vehicles | 24 | €4,000 | €2,000 | -€2,000 | -50.0% |
| Current assets | 29/58 | €38,613 | €57,596 | +€18,983 | +49.2% |
| Amounts receivable within one year | 40/41 | €37,068 | €46,374 | +€9,306 | +25.1% |
| Trade receivables | 40 | €30,399 | €41,511 | +€11,113 | +36.6% |
| Other amounts receivable | 41 | €6,669 | €4,862 | -€1,807 | -27.1% |
| Cash at bank and in hand | 54/58 | €1,545 | €8,463 | +€6,918 | +447.9% |
| Deferred charges and accrued income | 490/1 | - | €2,759 | +€2,759 | |
| Total equity and liabilities | 10/49 | €42,731 | €59,596 | +€16,865 | +39.5% |
| Equity | 10/15 | -€44,541 | -€34,542 | +€9,999 | +22.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,141 | -€53,142 | +€9,999 | +15.8% |
| Amounts payable | 17/49 | €87,272 | €94,138 | +€6,866 | +7.9% |
| Amounts payable within one year | 42/48 | €87,272 | €94,138 | +€6,866 | +7.9% |
| Trade debts | 44 | €76,151 | €76,720 | +€569 | +0.7% |
| Suppliers | 440/4 | €76,151 | €76,720 | +€569 | +0.7% |
| Taxes, remuneration and social security | 45 | €5,644 | €8,491 | +€2,847 | +50.4% |
| Taxes | 450/3 | €4,445 | €3,563 | -€882 | -19.8% |
| Remuneration and social security | 454/9 | €1,199 | €4,928 | +€3,730 | +311.2% |
| Other amounts payable | 47/48 | €5,477 | €8,927 | +€3,450 | +63.0% |
| Turnover | 70 | €112,239 | €101,737 | -€10,502 | -9.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €41,139 | €29,462 | -€11,678 | -28.4% |
| Remuneration, social security and pensions | 62 | €17,445 | €607 | -€16,838 | -96.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,000 | €2,000 | = | 0.0% |
| Other operating charges | 640/8 | - | €2,276 | +€2,276 | |
| Non-recurring operating charges | 66A | €403 | €2,233 | +€1,831 | +454.6% |
| Gross operating margin | 9900 | €4,712 | €17,067 | +€12,355 | +262.2% |
| Operating profit (loss) | 9901 | -€15,136 | €9,951 | +€25,087 | |
| Financial income | 75/76B | €0 | €349 | +€349 | +388177.8% |
| Recurring financial income | 75 | €0 | €349 | +€349 | +388177.8% |
| Non-recurring financial income | 76B | €0 | - | -€0 | |
| Financial charges | 65/66B | €111 | €252 | +€140 | +126.4% |
| Recurring financial charges | 65 | €111 | €252 | +€140 | +126.4% |
| Non-recurring financial charges | 66B | - | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | -€15,247 | €10,049 | +€25,296 | |
| Income taxes | 67/77 | -€130 | - | +€130 | |
| Profit (loss) for the period | 9904 | -€15,117 | €10,049 | +€25,165 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,117 | €10,049 | +€25,165 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.