BRC 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.
BRC TECHNICS
Largest movements
- Receivables within one year -€64,250
down €64,250 (-73.2%), from €87,796 to €23,546
of which Trade receivables: -€79,492
- Cash +€4,130
new in 2024: €4,130
mainly Receivables within one year (+€64,250) and Contributions, distributions and other (+€21,859)
- Trade debts -€72,618
no longer reported in 2024 (was €72,618)
- Accrued charges and deferred income -€22,138
no longer reported in 2024 (was €22,138)
- Profit (loss) carried forward +€21,859
new in 2024: €21,859
- Reserves +€7,888
new in 2024: €7,888
- Tax, wage and social debts +€4,889
new in 2024: €4,889
- Turnover +€36,003
up €36,003 (+45.9%), from €78,439 to €114,442
- Goods and materials +€20,969
up €20,969 (+89.1%), from €23,529 to €44,498
- Services and other goods +€12,064
up €12,064 (+50.4%), from €23,935 to €35,999
- Other operating charges +€8,498
up €8,498 (+1,016%), from €837 to €9,334
- Staff costs -€1,878
down €1,878 (-10.1%), from €18,600 to €16,722
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 | €94,756 | €34,636 | -€60,120 | -63.4% |
| Fixed assets | 21/28 | €6,960 | €6,960 | = | 0.0% |
| Tangible fixed assets | 22/27 | €6,960 | €6,960 | = | 0.0% |
| Plant, machinery and equipment | 23 | €722 | €722 | = | 0.0% |
| Furniture and vehicles | 24 | €6,238 | €6,238 | = | 0.0% |
| Current assets | 29/58 | €87,796 | €27,676 | -€60,120 | -68.5% |
| Amounts receivable within one year | 40/41 | €87,796 | €23,546 | -€64,250 | -73.2% |
| Trade receivables | 40 | €79,492 | - | -€79,492 | |
| Other amounts receivable | 41 | €8,304 | €23,546 | +€15,242 | +184% |
| Cash at bank and in hand | 54/58 | - | €4,130 | +€4,130 | |
| Total equity and liabilities | 10/49 | €94,756 | €34,636 | -€60,120 | -63.4% |
| Equity | 10/15 | - | €29,747 | +€29,747 | |
| Reserves | 13 | - | €7,888 | +€7,888 | |
| Non-distributable reserves | 130/1 | - | €7,888 | +€7,888 | |
| Legal reserve | 130 | - | €7,888 | +€7,888 | |
| Profit (loss) carried forward | 14 | - | €21,859 | +€21,859 | |
| Amounts payable | 17/49 | €94,756 | €4,889 | -€89,867 | -94.8% |
| Amounts payable within one year | 42/48 | €72,618 | €4,889 | -€67,728 | -93.3% |
| Trade debts | 44 | €72,618 | - | -€72,618 | |
| Suppliers | 440/4 | €72,618 | - | -€72,618 | |
| Taxes, remuneration and social security | 45 | - | €4,889 | +€4,889 | |
| Taxes | 450/3 | - | €4,889 | +€4,889 | |
| Accrued charges and deferred income | 492/3 | €22,138 | - | -€22,138 | |
| Operating income | 70/76A | €78,439 | €114,442 | +€36,003 | +45.9% |
| Turnover | 70 | €78,439 | €114,442 | +€36,003 | +45.9% |
| Operating charges | 60/66A | €66,901 | €106,553 | +€39,653 | +59.3% |
| Goods for resale, raw materials and consumables | 60 | €23,529 | €44,498 | +€20,969 | +89.1% |
| Purchases | 600/8 | €23,529 | €44,498 | +€20,969 | +89.1% |
| Services and other goods | 61 | €23,935 | €35,999 | +€12,064 | +50.4% |
| Remuneration, social security and pensions | 62 | €18,600 | €16,722 | -€1,878 | -10.1% |
| Other operating charges | 640/8 | €837 | €9,334 | +€8,498 | +1,016% |
| Operating profit (loss) | 9901 | €11,538 | €7,888 | -€3,650 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | €11,538 | €7,888 | -€3,650 | -31.6% |
| Profit (loss) for the period | 9904 | €11,538 | €7,888 | -€3,650 | -31.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,538 | €7,888 | -€3,650 | -31.6% |
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 13 October 2026 via checked.be.