BG TECHNICS: 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.
BG TECHNICS
Largest movements
- Tangible fixed assets -€17,978
down €17,978 (-28.9%), from €62,135 to €44,157
of which Furniture and vehicles: -€16,157
- Cash +€12,909
up €12,909 (+72.7%), from €17,766 to €30,675
mainly Depreciation (+€17,978) and Other debts (+€16,452)
- Receivables within one year +€2,335
up €2,335 (+26.2%), from €8,923 to €11,258
of which Trade receivables: +€1,318
- Other debts +€16,452
up €16,452 (+1728.5%), from €952 to €17,404
- Debts after one year -€11,884
down €11,884 (-46.2%), from €25,740 to €13,856
- Profit (loss) carried forward -€10,906
down €10,906 (-48.7%), from €22,374 to €11,468
- Tax, wage and social debts +€6,499
up €6,499 (+278.5%), from €2,334 to €8,833
of which Taxes: +€6,648
- Trade debts -€2,252
down €2,252 (-44.9%), from €5,019 to €2,767
- Gross operating margin +€40,775
up €40,775, from -€12,028 to €28,747
- Write-downs -€2,865
no longer reported in 2025 (was €2,865)
- Financial charges -€581
down €581 (-27.5%), from €2,108 to €1,527
- Depreciation +€446
up €446 (+2.5%), from €17,532 to €17,978
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 | €91,285 | €88,719 | -€2,566 | -2.8% |
| Fixed assets | 21/28 | €62,177 | €44,198 | -€17,978 | -28.9% |
| Tangible fixed assets | 22/27 | €62,135 | €44,157 | -€17,978 | -28.9% |
| Plant, machinery and equipment | 23 | €3,941 | €2,754 | -€1,188 | -30.1% |
| Furniture and vehicles | 24 | €53,877 | €37,720 | -€16,157 | -30.0% |
| Other tangible fixed assets | 26 | €4,316 | €3,683 | -€633 | -14.7% |
| Financial fixed assets | 28 | €41 | €41 | = | 0.0% |
| Current assets | 29/58 | €29,108 | €44,521 | +€15,413 | +53.0% |
| Amounts receivable within one year | 40/41 | €8,923 | €11,258 | +€2,335 | +26.2% |
| Trade receivables | 40 | €3,921 | €5,239 | +€1,318 | +33.6% |
| Other amounts receivable | 41 | €5,002 | €6,019 | +€1,017 | +20.3% |
| Cash at bank and in hand | 54/58 | €17,766 | €30,675 | +€12,909 | +72.7% |
| Deferred charges and accrued income | 490/1 | €2,419 | €2,588 | +€169 | +7.0% |
| Total equity and liabilities | 10/49 | €91,285 | €88,719 | -€2,566 | -2.8% |
| Equity | 10/15 | €42,834 | €31,928 | -€10,906 | -25.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,374 | €11,468 | -€10,906 | -48.7% |
| Amounts payable | 17/49 | €48,450 | €56,790 | +€8,340 | +17.2% |
| Amounts payable after more than one year | 17 | €25,740 | €13,856 | -€11,884 | -46.2% |
| Financial debts | 170/4 | €25,740 | €13,856 | -€11,884 | -46.2% |
| Amounts payable within one year | 42/48 | €22,710 | €41,900 | +€19,190 | +84.5% |
| Current portion of amounts payable after more than one year | 42 | €14,405 | €12,897 | -€1,509 | -10.5% |
| Trade debts | 44 | €5,019 | €2,767 | -€2,252 | -44.9% |
| Suppliers | 440/4 | €5,019 | €2,767 | -€2,252 | -44.9% |
| Taxes, remuneration and social security | 45 | €2,334 | €8,833 | +€6,499 | +278.5% |
| Taxes | 450/3 | €131 | €6,779 | +€6,648 | +5080.0% |
| Remuneration and social security | 454/9 | €2,203 | €2,053 | -€149 | -6.8% |
| Other amounts payable | 47/48 | €952 | €17,404 | +€16,452 | +1728.5% |
| Accrued charges and deferred income | 492/3 | - | €1,034 | +€1,034 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,532 | €17,978 | +€446 | +2.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,865 | - | -€2,865 | |
| Other operating charges | 640/8 | €628 | €565 | -€63 | -10.1% |
| Gross operating margin | 9900 | -€12,028 | €28,747 | +€40,775 | |
| Operating profit (loss) | 9901 | -€33,053 | €10,204 | +€43,257 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €2,108 | €1,527 | -€581 | -27.5% |
| Recurring financial charges | 65 | €2,108 | €1,527 | -€581 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | -€35,160 | €8,677 | +€43,837 | |
| Income taxes | 67/77 | €342 | €233 | -€109 | -32.0% |
| Profit (loss) for the period | 9904 | -€35,502 | €8,444 | +€43,946 | |
| Profit (loss) for the period to be appropriated | 9905 | -€35,502 | €8,444 | +€43,946 |
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 30 September 2026 via checked.be.