BicerTechnics: 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.
BicerTechnics
Largest movements
- Receivables within one year -€6,685
down €6,685 (-80.9%), from €8,268 to €1,582
of which Trade receivables: -€4,966
- Tangible fixed assets +€309
up €309 (+18.3%), from €1,686 to €1,995
of which Furniture and vehicles: +€1,044
- Cash -€177
down €177 (-7.5%), from €2,348 to €2,171
mainly Trade debts (-€7,714) and Investment in fixed assets (net) (-€1,452)
- Trade debts -€7,714
down €7,714 (-80.3%), from €9,603 to €1,889
- Tax, wage and social debts +€586
up €586 (+30.6%), from €1,914 to €2,500
- Other debts +€380
up €380 (+19.1%), from €1,987 to €2,368
- Profit (loss) carried forward +€195
up €195 (+3.1%), from -€6,203 to -€6,008
- Depreciation -€3,599
down €3,599 (-75.9%), from €4,741 to €1,143
- Gross operating margin +€3,362
up €3,362 (+241.0%), from €1,395 to €4,757
- Other operating charges +€408
up €408 (+107.9%), from €378 to €786
- Financial income -€200
down €200 (-100.0%), from €200 to €0
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 | €12,301 | €5,749 | -€6,553 | -53.3% |
| Fixed assets | 21/28 | €1,686 | €1,995 | +€309 | +18.3% |
| Tangible fixed assets | 22/27 | €1,686 | €1,995 | +€309 | +18.3% |
| Plant, machinery and equipment | 23 | €1,303 | €568 | -€735 | -56.4% |
| Furniture and vehicles | 24 | €383 | €1,427 | +€1,044 | +272.7% |
| Current assets | 29/58 | €10,616 | €3,754 | -€6,862 | -64.6% |
| Amounts receivable within one year | 40/41 | €8,268 | €1,582 | -€6,685 | -80.9% |
| Trade receivables | 40 | €4,966 | - | -€4,966 | |
| Other amounts receivable | 41 | €3,302 | €1,582 | -€1,719 | -52.1% |
| Cash at bank and in hand | 54/58 | €2,348 | €2,171 | -€177 | -7.5% |
| Total equity and liabilities | 10/49 | €12,301 | €5,749 | -€6,553 | -53.3% |
| Equity | 10/15 | -€1,203 | -€1,008 | +€195 | +16.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,203 | -€6,008 | +€195 | +3.1% |
| Amounts payable | 17/49 | €13,505 | €6,757 | -€6,748 | -50.0% |
| Amounts payable within one year | 42/48 | €13,505 | €6,757 | -€6,748 | -50.0% |
| Trade debts | 44 | €9,603 | €1,889 | -€7,714 | -80.3% |
| Suppliers | 440/4 | €9,603 | €1,889 | -€7,714 | -80.3% |
| Taxes, remuneration and social security | 45 | €1,914 | €2,500 | +€586 | +30.6% |
| Remuneration and social security | 454/9 | €1,914 | €2,500 | +€586 | +30.6% |
| Other amounts payable | 47/48 | €1,987 | €2,368 | +€380 | +19.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,741 | €1,143 | -€3,599 | -75.9% |
| Other operating charges | 640/8 | €378 | €786 | +€408 | +107.9% |
| Gross operating margin | 9900 | €1,395 | €4,757 | +€3,362 | +241.0% |
| Operating profit (loss) | 9901 | -€3,725 | €2,828 | +€6,552 | |
| Financial income | 75/76B | €200 | €0 | -€200 | -100.0% |
| Recurring financial income | 75 | €200 | €0 | -€200 | -100.0% |
| Financial charges | 65/66B | €2,679 | €2,633 | -€46 | -1.7% |
| Recurring financial charges | 65 | €2,168 | €1,765 | -€403 | -18.6% |
| Non-recurring financial charges | 66B | €510 | €867 | +€357 | +69.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,203 | €195 | +€6,398 | |
| Profit (loss) for the period | 9904 | -€6,203 | €195 | +€6,398 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,203 | €195 | +€6,398 |
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 1 October 2026 via checked.be.