BRITECH: 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.
BRITECH
Largest movements
- Cash +€8,879
up €8,879 (+179%), from €4,958 to €13,837
mainly Advances received (+€8,317) and Net result for the year (+€6,246)
- Receivables within one year -€1,621
down €1,621 (-5.6%), from €29,037 to €27,415
of which Trade receivables: -€6,190
- Advances received +€8,317
new in 2025: €8,317
- Reserves +€6,200
up €6,200 (+144%), from €4,300 to €10,500
- Trade debts -€4,484
down €4,484 (-80.8%), from €5,550 to €1,066
- Accrued charges and deferred income -€4,421
down €4,421 (-53.9%), from €8,201 to €3,780
- Tax, wage and social debts +€4,142
up €4,142 (+50.5%), from €8,198 to €12,340
- Gross operating margin -€12,617
down €12,617 (-48.5%), from €26,006 to €13,389
- Taxes -€2,348
down €2,348 (-40.3%), from €5,825 to €3,477
- Other operating charges -€697
down €697 (-39.2%), from €1,780 to €1,083
- Depreciation +€692
up €692 (+97.1%), from €712 to €1,404
- Financial charges +€274
up €274 (+26.3%), from €1,042 to €1,316
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 | €62,830 | €69,630 | +€6,800 | +10.8% |
| Fixed assets | 21/28 | €27,936 | €28,077 | +€141 | +0.5% |
| Tangible fixed assets | 22/27 | €2,936 | €3,077 | +€141 | +4.8% |
| Furniture and vehicles | 24 | €1,621 | €1,965 | +€344 | +21.2% |
| Other tangible fixed assets | 26 | €1,315 | €1,112 | -€203 | -15.4% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €34,894 | €41,553 | +€6,659 | +19.1% |
| Amounts receivable within one year | 40/41 | €29,037 | €27,415 | -€1,621 | -5.6% |
| Trade receivables | 40 | €29,037 | €22,847 | -€6,190 | -21.3% |
| Other amounts receivable | 41 | - | €4,568 | +€4,568 | |
| Cash at bank and in hand | 54/58 | €4,958 | €13,837 | +€8,879 | +179% |
| Deferred charges and accrued income | 490/1 | €900 | €301 | -€599 | -66.5% |
| Total equity and liabilities | 10/49 | €62,830 | €69,630 | +€6,800 | +10.8% |
| Equity | 10/15 | €18,800 | €25,046 | +€6,246 | +33.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €4,300 | €10,500 | +€6,200 | +144% |
| Distributable reserves | 133 | €4,300 | €10,500 | +€6,200 | +144% |
| Profit (loss) carried forward | 14 | €9,500 | €9,546 | +€46 | +0.5% |
| Amounts payable | 17/49 | €44,030 | €44,585 | +€554 | +1.3% |
| Amounts payable after more than one year | 17 | €4,000 | €4,000 | = | 0.0% |
| Other amounts payable | 178/9 | €4,000 | €4,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €31,829 | €36,805 | +€4,975 | +15.6% |
| Trade debts | 44 | €5,550 | €1,066 | -€4,484 | -80.8% |
| Suppliers | 440/4 | €5,550 | €1,066 | -€4,484 | -80.8% |
| Advances received on contracts in progress | 46 | - | €8,317 | +€8,317 | |
| Taxes, remuneration and social security | 45 | €8,198 | €12,340 | +€4,142 | +50.5% |
| Taxes | 450/3 | €8,198 | €12,340 | +€4,142 | +50.5% |
| Other amounts payable | 47/48 | €18,081 | €15,081 | -€3,000 | -16.6% |
| Accrued charges and deferred income | 492/3 | €8,201 | €3,780 | -€4,421 | -53.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €712 | €1,404 | +€692 | +97.1% |
| Other operating charges | 640/8 | €1,780 | €1,083 | -€697 | -39.2% |
| Gross operating margin | 9900 | €26,006 | €13,389 | -€12,617 | -48.5% |
| Operating profit (loss) | 9901 | €23,514 | €10,903 | -€12,611 | -53.6% |
| Financial income | 75/76B | - | €137 | +€137 | |
| Recurring financial income | 75 | - | €137 | +€137 | |
| Financial charges | 65/66B | €1,042 | €1,316 | +€274 | +26.3% |
| Recurring financial charges | 65 | €1,042 | €1,316 | +€274 | +26.3% |
| Profit (loss) for the period before taxes | 9903 | €22,472 | €9,723 | -€12,749 | -56.7% |
| Income taxes | 67/77 | €5,825 | €3,477 | -€2,348 | -40.3% |
| Profit (loss) for the period | 9904 | €16,647 | €6,246 | -€10,401 | -62.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,647 | €6,246 | -€10,401 | -62.5% |
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 26 October 2026 via checked.be.