BRETECHNIX: 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.
BRETECHNIX
Largest movements
- Tangible fixed assets +€36,551
up €36,551 (+84.4%), from €43,292 to €79,843
of which Leasing and similar rights: +€47,221
- Cash +€33,123
up €33,123 (+98.1%), from €33,756 to €66,879
mainly Net result for the year (+€74,007) and Depreciation (+€17,132)
- Receivables within one year +€29,363
up €29,363 (+139.7%), from €21,015 to €50,378
of which Trade receivables: +€30,521
- Financial fixed assets +€5,000
new in 2025: €5,000
- Reserves +€74,007
up €74,007 (+192.0%), from €38,537 to €112,544
- Tax, wage and social debts +€12,839
up €12,839 (+258.2%), from €4,972 to €17,811
- Debts after one year +€12,441
up €12,441 (+50.4%), from €24,663 to €37,104
- Current portion of long-term debt +€2,601
up €2,601 (+32.2%), from €8,085 to €10,685
- Gross operating margin +€66,791
up €66,791 (+147.3%), from €45,342 to €112,133
- Taxes +€11,075
up €11,075 (+189.4%), from €5,849 to €16,923
- Depreciation +€3,621
up €3,621 (+26.8%), from €13,510 to €17,132
- Financial charges +€1,654
up €1,654 (+78.7%), from €2,101 to €3,755
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 | €99,898 | €202,297 | +€102,399 | +102.5% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €43,292 | €84,843 | +€41,551 | +96.0% |
| Tangible fixed assets | 22/27 | €43,292 | €79,843 | +€36,551 | +84.4% |
| Land and buildings | 22 | - | €23,109 | +€23,109 | |
| Plant, machinery and equipment | 23 | €5,888 | €4,892 | -€997 | -16.9% |
| Furniture and vehicles | 24 | €37,403 | €4,620 | -€32,783 | -87.6% |
| Leasing and similar rights | 25 | - | €47,221 | +€47,221 | |
| Financial fixed assets | 28 | - | €5,000 | +€5,000 | |
| Current assets | 29/58 | €56,606 | €117,454 | +€60,848 | +107.5% |
| Stocks and contracts in progress | 3 | €997 | €0 | -€997 | -100.0% |
| Stocks | 30/36 | €997 | €0 | -€997 | -100.0% |
| Amounts receivable within one year | 40/41 | €21,015 | €50,378 | +€29,363 | +139.7% |
| Trade receivables | 40 | €18,179 | €48,699 | +€30,521 | +167.9% |
| Other amounts receivable | 41 | €2,836 | €1,679 | -€1,158 | -40.8% |
| Cash at bank and in hand | 54/58 | €33,756 | €66,879 | +€33,123 | +98.1% |
| Deferred charges and accrued income | 490/1 | €837 | €197 | -€641 | -76.5% |
| Total equity and liabilities | 10/49 | €99,898 | €202,297 | +€102,399 | +102.5% |
| Equity | 10/15 | €48,537 | €122,544 | +€74,007 | +152.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €38,537 | €112,544 | +€74,007 | +192.0% |
| Distributable reserves | 133 | €38,537 | €112,544 | +€74,007 | +192.0% |
| Amounts payable | 17/49 | €51,360 | €79,753 | +€28,393 | +55.3% |
| Amounts payable after more than one year | 17 | €24,663 | €37,104 | +€12,441 | +50.4% |
| Financial debts | 170/4 | €24,663 | €37,104 | +€12,441 | +50.4% |
| Amounts payable within one year | 42/48 | €26,697 | €42,648 | +€15,952 | +59.8% |
| Current portion of amounts payable after more than one year | 42 | €8,085 | €10,685 | +€2,601 | +32.2% |
| Trade debts | 44 | €8,185 | €8,284 | +€99 | +1.2% |
| Suppliers | 440/4 | €8,185 | €8,284 | +€99 | +1.2% |
| Taxes, remuneration and social security | 45 | €4,972 | €17,811 | +€12,839 | +258.2% |
| Taxes | 450/3 | €4,972 | €17,811 | +€12,839 | +258.2% |
| Other amounts payable | 47/48 | €5,455 | €5,868 | +€413 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,510 | €17,132 | +€3,621 | +26.8% |
| Other operating charges | 640/8 | €635 | €545 | -€90 | -14.2% |
| Gross operating margin | 9900 | €45,342 | €112,133 | +€66,791 | +147.3% |
| Operating profit (loss) | 9901 | €31,197 | €94,456 | +€63,260 | +202.8% |
| Financial income | 75/76B | €597 | €228 | -€368 | -61.7% |
| Recurring financial income | 75 | €597 | €228 | -€368 | -61.7% |
| Financial charges | 65/66B | €2,101 | €3,755 | +€1,654 | +78.7% |
| Recurring financial charges | 65 | €2,101 | €3,755 | +€1,654 | +78.7% |
| Profit (loss) for the period before taxes | 9903 | €29,692 | €90,930 | +€61,237 | +206.2% |
| Income taxes | 67/77 | €5,849 | €16,923 | +€11,075 | +189.4% |
| Profit (loss) for the period | 9904 | €23,844 | €74,007 | +€50,163 | +210.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,844 | €74,007 | +€50,163 | +210.4% |
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.