BT.com: 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.
BT.com
Largest movements
- Receivables within one year -€11,394
down €11,394 (-48.5%), from €23,478 to €12,084
of which Trade receivables: -€13,320
- Cash +€6,416
up €6,416 (+721.0%), from €890 to €7,306
mainly Net result for the year (+€16,433) and Receivables within one year (+€11,394)
- Tax, wage and social debts -€26,627
down €26,627 (-94.7%), from €28,115 to €1,488
of which Remuneration and social security: -€22,929
- Profit (loss) carried forward +€16,433
up €16,433 (+39.3%), from -€41,814 to -€25,381
- Other debts +€6,802
up €6,802 (+2.3%), from €302,126 to €308,927
- Turnover -€34,888
down €34,888 (-35.8%), from €97,545 to €62,657
- Gross operating margin -€33,576
down €33,576 (-36.2%), from €92,639 to €59,063
- Staff costs -€24,027
down €24,027 (-37.6%), from €63,852 to €39,826
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 | €348,472 | €343,493 | -€4,979 | -1.4% |
| Fixed assets | 21/28 | €324,104 | €324,104 | = | 0.0% |
| Financial fixed assets | 28 | €324,104 | €324,104 | = | 0.0% |
| Current assets | 29/58 | €24,368 | €19,389 | -€4,979 | -20.4% |
| Amounts receivable within one year | 40/41 | €23,478 | €12,084 | -€11,394 | -48.5% |
| Trade receivables | 40 | €13,320 | - | -€13,320 | |
| Other amounts receivable | 41 | €10,158 | €12,084 | +€1,926 | +19.0% |
| Cash at bank and in hand | 54/58 | €890 | €7,306 | +€6,416 | +721.0% |
| Total equity and liabilities | 10/49 | €348,472 | €343,493 | -€4,979 | -1.4% |
| Equity | 10/15 | €16,246 | €32,679 | +€16,433 | +101.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €51,860 | €51,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,814 | -€25,381 | +€16,433 | +39.3% |
| Amounts payable | 17/49 | €332,226 | €310,815 | -€21,412 | -6.4% |
| Amounts payable within one year | 42/48 | €331,226 | €310,815 | -€20,412 | -6.2% |
| Trade debts | 44 | €986 | €400 | -€586 | -59.5% |
| Suppliers | 440/4 | €986 | €400 | -€586 | -59.5% |
| Taxes, remuneration and social security | 45 | €28,115 | €1,488 | -€26,627 | -94.7% |
| Taxes | 450/3 | €3,698 | - | -€3,698 | |
| Remuneration and social security | 454/9 | €24,417 | €1,488 | -€22,929 | -93.9% |
| Other amounts payable | 47/48 | €302,126 | €308,927 | +€6,802 | +2.3% |
| Accrued charges and deferred income | 492/3 | €1,000 | - | -€1,000 | |
| Turnover | 70 | €97,545 | €62,657 | -€34,888 | -35.8% |
| Non-recurring operating income | 76A | - | €1,000 | +€1,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €5,543 | €4,595 | -€948 | -17.1% |
| Remuneration, social security and pensions | 62 | €63,852 | €39,826 | -€24,027 | -37.6% |
| Other operating charges | 640/8 | €421 | €1,263 | +€841 | +199.6% |
| Gross operating margin | 9900 | €92,639 | €59,063 | -€33,576 | -36.2% |
| Operating profit (loss) | 9901 | €28,366 | €17,975 | -€10,391 | -36.6% |
| Financial charges | 65/66B | €1,645 | €1,541 | -€103 | -6.3% |
| Recurring financial charges | 65 | €1,645 | €1,541 | -€103 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €26,721 | €16,433 | -€10,288 | -38.5% |
| Profit (loss) for the period | 9904 | €26,721 | €16,433 | -€10,288 | -38.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,721 | €16,433 | -€10,288 | -38.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.