BNC TECH: 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.
BNC TECH
Largest movements
- Cash +€32,915
up €32,915 (+690%), from €4,771 to €37,686
mainly Net result for the year (+€26,143) and Tax, wage and social debts (+€7,736)
- Receivables within one year -€1,596
down €1,596 (-10.5%), from €15,242 to €13,646
of which Trade receivables: -€14,570
- Financial fixed assets +€990
up €990 (+76.2%), from €1,300 to €2,290
- Tangible fixed assets +€939
new in 2025: €939
- Profit (loss) carried forward +€26,143
up €26,143 (+329%), from €7,950 to €34,093
- Tax, wage and social debts +€7,736
up €7,736 (+389%), from €1,988 to €9,723
- Gross operating margin +€27,042
up €27,042 (+272%), from €9,940 to €36,982
- Taxes +€5,748
up €5,748 (+289%), from €1,988 to €7,736
- Other operating charges +€2,938
new in 2025: €2,938
- Financial charges +€440
up €440 (+15,009%), from €3 to €443
- Financial income +€416
new in 2025: €416
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 | €21,313 | €55,103 | +€33,790 | +159% |
| Fixed assets | 21/28 | €1,300 | €3,229 | +€1,929 | +148% |
| Tangible fixed assets | 22/27 | - | €939 | +€939 | |
| Plant, machinery and equipment | 23 | - | €939 | +€939 | |
| Financial fixed assets | 28 | €1,300 | €2,290 | +€990 | +76.2% |
| Current assets | 29/58 | €20,013 | €51,873 | +€31,861 | +159% |
| Amounts receivable within one year | 40/41 | €15,242 | €13,646 | -€1,596 | -10.5% |
| Trade receivables | 40 | €14,570 | €0 | -€14,570 | -100% |
| Other amounts receivable | 41 | €672 | €13,646 | +€12,974 | +1,931% |
| Cash at bank and in hand | 54/58 | €4,771 | €37,686 | +€32,915 | +690% |
| Deferred charges and accrued income | 490/1 | - | €541 | +€541 | |
| Total equity and liabilities | 10/49 | €21,313 | €55,103 | +€33,790 | +159% |
| Equity | 10/15 | €17,950 | €44,093 | +€26,143 | +146% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,950 | €34,093 | +€26,143 | +329% |
| Amounts payable | 17/49 | €3,363 | €11,010 | +€7,647 | +227% |
| Amounts payable within one year | 42/48 | €3,363 | €11,010 | +€7,647 | +227% |
| Trade debts | 44 | €1,322 | €1,286 | -€36 | -2.7% |
| Suppliers | 440/4 | €1,322 | €1,286 | -€36 | -2.7% |
| Taxes, remuneration and social security | 45 | €1,988 | €9,723 | +€7,736 | +389% |
| Taxes | 450/3 | €1,988 | €9,723 | +€7,736 | +389% |
| Other amounts payable | 47/48 | €53 | €0 | -€53 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €139 | +€139 | |
| Other operating charges | 640/8 | - | €2,938 | +€2,938 | |
| Gross operating margin | 9900 | €9,940 | €36,982 | +€27,042 | +272% |
| Operating profit (loss) | 9901 | €9,940 | €33,906 | +€23,965 | +241% |
| Financial income | 75/76B | - | €416 | +€416 | |
| Recurring financial income | 75 | - | €416 | +€416 | |
| Financial charges | 65/66B | €3 | €443 | +€440 | +15,009% |
| Recurring financial charges | 65 | €3 | €443 | +€440 | +15,009% |
| Profit (loss) for the period before taxes | 9903 | €9,937 | €33,879 | +€23,942 | +241% |
| Income taxes | 67/77 | €1,988 | €7,736 | +€5,748 | +289% |
| Profit (loss) for the period | 9904 | €7,950 | €26,143 | +€18,194 | +229% |
| Profit (loss) for the period to be appropriated | 9905 | €7,950 | €26,143 | +€18,194 | +229% |
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 31 October 2026 via checked.be.