BMTECH: 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.
BMTECH
Largest movements
- Cash -€14,663
down €14,663 (-22.8%), from €64,222 to €49,559
mainly Debts after one year (-€10,536) and Receivables within one year (-€7,194)
- Receivables within one year +€7,194
up €7,194 (+18.1%), from €39,700 to €46,894
of which Trade receivables: +€5,724
- Tangible fixed assets +€4,664
up €4,664 (+3.8%), from €122,880 to €127,544
of which Furniture and vehicles: +€3,342
- Debts after one year -€10,536
down €10,536 (-10.4%), from €101,069 to €90,533
- Profit (loss) carried forward +€8,146
up €8,146 (+9.8%), from €83,420 to €91,566
- Tax, wage and social debts -€6,955
down €6,955 (-34.2%), from €20,344 to €13,390
of which Remuneration and social security: -€6,935
- Trade debts +€6,539
up €6,539 (+36.2%), from €18,069 to €24,609
- Gross operating margin +€53,979
up €53,979 (+83.2%), from €64,853 to €118,832
- Staff costs +€46,042
up €46,042 (+95.1%), from €48,394 to €94,436
- Depreciation -€17,137
no longer reported in 2024 (was €17,137)
- Other operating charges +€11,733
up €11,733 (+285%), from €4,121 to €15,854
- Financial charges -€1,950
down €1,950 (-83.0%), from €2,350 to €400
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.
Derived cash bridge
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 | €227,902 | €225,097 | -€2,805 | -1.2% |
| Fixed assets | 21/28 | €123,980 | €128,644 | +€4,664 | +3.8% |
| Tangible fixed assets | 22/27 | €122,880 | €127,544 | +€4,664 | +3.8% |
| Land and buildings | 22 | €88,111 | €88,111 | = | 0.0% |
| Plant, machinery and equipment | 23 | €5,799 | €7,122 | +€1,322 | +22.8% |
| Furniture and vehicles | 24 | €28,970 | €32,311 | +€3,342 | +11.5% |
| Financial fixed assets | 28 | €1,100 | €1,100 | = | 0.0% |
| Current assets | 29/58 | €103,922 | €96,453 | -€7,470 | -7.2% |
| Amounts receivable within one year | 40/41 | €39,700 | €46,894 | +€7,194 | +18.1% |
| Trade receivables | 40 | €27,643 | €33,366 | +€5,724 | +20.7% |
| Other amounts receivable | 41 | €12,057 | €13,527 | +€1,470 | +12.2% |
| Cash at bank and in hand | 54/58 | €64,222 | €49,559 | -€14,663 | -22.8% |
| Total equity and liabilities | 10/49 | €227,902 | €225,097 | -€2,805 | -1.2% |
| Equity | 10/15 | €88,420 | €96,566 | +€8,146 | +9.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,420 | €91,566 | +€8,146 | +9.8% |
| Amounts payable | 17/49 | €139,482 | €128,531 | -€10,951 | -7.9% |
| Amounts payable after more than one year | 17 | €101,069 | €90,533 | -€10,536 | -10.4% |
| Financial debts | 170/4 | €101,069 | €90,533 | -€10,536 | -10.4% |
| Amounts payable within one year | 42/48 | €38,414 | €37,998 | -€415 | -1.1% |
| Trade debts | 44 | €18,069 | €24,609 | +€6,539 | +36.2% |
| Suppliers | 440/4 | €18,069 | €24,609 | +€6,539 | +36.2% |
| Taxes, remuneration and social security | 45 | €20,344 | €13,390 | -€6,955 | -34.2% |
| Taxes | 450/3 | €12,096 | €12,076 | -€20 | -0.2% |
| Remuneration and social security | 454/9 | €8,248 | €1,314 | -€6,935 | -84.1% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €48,394 | €94,436 | +€46,042 | +95.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,137 | - | -€17,137 | |
| Other operating charges | 640/8 | €4,121 | €15,854 | +€11,733 | +285% |
| Gross operating margin | 9900 | €64,853 | €118,832 | +€53,979 | +83.2% |
| Operating profit (loss) | 9901 | -€4,799 | €8,542 | +€13,341 | |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €2,350 | €400 | -€1,950 | -83.0% |
| Recurring financial charges | 65 | €2,350 | €400 | -€1,950 | -83.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,148 | €8,146 | +€15,294 | |
| Profit (loss) for the period | 9904 | -€7,148 | €8,146 | +€15,294 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,148 | €8,146 | +€15,294 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.