BGR TECHNICS: 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.
BGR TECHNICS
Largest movements
- Cash -€9,428
down €9,428 (-31.6%), from €29,856 to €20,428
mainly Tax, wage and social debts (-€8,921) and Net result for the year (-€7,859)
- Receivables within one year -€7,382
down €7,382 (-70.9%), from €10,417 to €3,035
of which Trade receivables: -€8,228
- Tangible fixed assets -€6,893
down €6,893 (-29.6%), from €23,250 to €16,357
of which Leasing and similar rights: -€6,474
- Tax, wage and social debts -€8,921
down €8,921 (-94.6%), from €9,427 to €506
of which Taxes: -€9,210
- Profit (loss) carried forward -€7,859
new in 2025: -€7,859
- Debts after one year -€6,591
down €6,591 (-44.0%), from €14,967 to €8,376
- Other debts -€1,120
down €1,120 (-70.0%), from €1,600 to €480
- Current portion of long-term debt +€1,114
up €1,114 (+18.7%), from €5,973 to €7,087
- Gross operating margin -€15,978
down €15,978 (-90.0%), from €17,746 to €1,768
- Taxes -€863
down €863 (-33.3%), from €2,591 to €1,728
- Other operating charges -€553
down €553 (-55.6%), from €994 to €441
- Financial charges -€260
down €260 (-31.0%), from €838 to €578
- Depreciation -€238
down €238 (-3.3%), from €7,131 to €6,893
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 | €65,091 | €41,313 | -€23,778 | -36.5% |
| Fixed assets | 21/28 | €24,250 | €17,357 | -€6,893 | -28.4% |
| Tangible fixed assets | 22/27 | €23,250 | €16,357 | -€6,893 | -29.6% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €500 | €81 | -€419 | -83.8% |
| Leasing and similar rights | 25 | €22,750 | €16,276 | -€6,474 | -28.5% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €40,841 | €23,956 | -€16,885 | -41.3% |
| Amounts receivable within one year | 40/41 | €10,417 | €3,035 | -€7,382 | -70.9% |
| Trade receivables | 40 | €10,417 | €2,189 | -€8,228 | -79.0% |
| Other amounts receivable | 41 | - | €846 | +€846 | |
| Cash at bank and in hand | 54/58 | €29,856 | €20,428 | -€9,428 | -31.6% |
| Deferred charges and accrued income | 490/1 | €568 | €493 | -€75 | -13.2% |
| Total equity and liabilities | 10/49 | €65,091 | €41,313 | -€23,778 | -36.5% |
| Equity | 10/15 | €32,679 | €24,820 | -€7,859 | -24.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €26,479 | €26,479 | = | 0.0% |
| Distributable reserves | 133 | €26,479 | €26,479 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€7,859 | -€7,859 | |
| Amounts payable | 17/49 | €32,412 | €16,493 | -€15,919 | -49.1% |
| Amounts payable after more than one year | 17 | €14,967 | €8,376 | -€6,591 | -44.0% |
| Financial debts | 170/4 | €14,967 | €8,376 | -€6,591 | -44.0% |
| Amounts payable within one year | 42/48 | €17,445 | €8,117 | -€9,328 | -53.5% |
| Current portion of amounts payable after more than one year | 42 | €5,973 | €7,087 | +€1,114 | +18.7% |
| Trade debts | 44 | €445 | €44 | -€401 | -90.1% |
| Suppliers | 440/4 | €445 | €44 | -€401 | -90.1% |
| Taxes, remuneration and social security | 45 | €9,427 | €506 | -€8,921 | -94.6% |
| Taxes | 450/3 | €9,427 | €217 | -€9,210 | -97.7% |
| Remuneration and social security | 454/9 | - | €289 | +€289 | |
| Other amounts payable | 47/48 | €1,600 | €480 | -€1,120 | -70.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,131 | €6,893 | -€238 | -3.3% |
| Other operating charges | 640/8 | €994 | €441 | -€553 | -55.6% |
| Gross operating margin | 9900 | €17,746 | €1,768 | -€15,978 | -90.0% |
| Operating profit (loss) | 9901 | €9,621 | -€5,566 | -€15,187 | |
| Financial income | 75/76B | - | €13 | +€13 | |
| Recurring financial income | 75 | - | €13 | +€13 | |
| Financial charges | 65/66B | €838 | €578 | -€260 | -31.0% |
| Recurring financial charges | 65 | €838 | €578 | -€260 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | €8,783 | -€6,131 | -€14,914 | |
| Income taxes | 67/77 | €2,591 | €1,728 | -€863 | -33.3% |
| Profit (loss) for the period | 9904 | €6,192 | -€7,859 | -€14,051 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,192 | -€7,859 | -€14,051 |
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 15 October 2026 via checked.be.