BT DIAGNOSTICS: 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.
BT DIAGNOSTICS
Largest movements
- Cash +€72,033
up €72,033 (+91.5%), from €78,692 to €150,725
mainly Net result for the year (+€44,018) and Other debts (+€33,109)
- Receivables within one year +€3,116
up €3,116 (+22.3%), from €14,000 to €17,116
of which Other amounts receivable: +€3,616
- Profit (loss) carried forward +€44,018
up €44,018 (+81.4%), from €54,048 to €98,066
- Other debts +€33,109
up €33,109 (+3414.2%), from €970 to €34,078
- Provisions -€44,538
down €44,538, from €43,238 to -€1,299
- Financial charges +€40,293
up €40,293 (+79410.0%), from €51 to €40,343
- Taxes -€6,753
down €6,753 (-37.2%), from €18,137 to €11,384
- Gross operating margin +€6,635
up €6,635 (+7.4%), from €89,394 to €96,029
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 | €103,047 | €178,084 | +€75,037 | +72.8% |
| Fixed assets | 21/28 | €8,484 | €8,221 | -€262 | -3.1% |
| Tangible fixed assets | 22/27 | €8,484 | €8,221 | -€262 | -3.1% |
| Furniture and vehicles | 24 | €1,964 | €2,392 | +€428 | +21.8% |
| Other tangible fixed assets | 26 | €6,520 | €5,830 | -€690 | -10.6% |
| Current assets | 29/58 | €94,564 | €169,863 | +€75,299 | +79.6% |
| Amounts receivable within one year | 40/41 | €14,000 | €17,116 | +€3,116 | +22.3% |
| Trade receivables | 40 | €14,000 | €13,500 | -€500 | -3.6% |
| Other amounts receivable | 41 | - | €3,616 | +€3,616 | |
| Cash at bank and in hand | 54/58 | €78,692 | €150,725 | +€72,033 | +91.5% |
| Deferred charges and accrued income | 490/1 | €1,872 | €2,022 | +€150 | +8.0% |
| Total equity and liabilities | 10/49 | €103,047 | €178,084 | +€75,037 | +72.8% |
| Equity | 10/15 | €57,048 | €101,066 | +€44,018 | +77.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,048 | €98,066 | +€44,018 | +81.4% |
| Provisions and deferred taxes | 16 | €43,238 | €41,939 | -€1,299 | -3.0% |
| Provisions for liabilities and charges | 160/5 | €43,238 | €41,939 | -€1,299 | -3.0% |
| Other liabilities and charges | 164/5 | €43,238 | €41,939 | -€1,299 | -3.0% |
| Amounts payable | 17/49 | €2,761 | €35,080 | +€32,319 | +1170.6% |
| Amounts payable within one year | 42/48 | €2,761 | €35,080 | +€32,319 | +1170.6% |
| Trade debts | 44 | €1,055 | €1,001 | -€53 | -5.1% |
| Suppliers | 440/4 | €1,055 | €1,001 | -€53 | -5.1% |
| Taxes, remuneration and social security | 45 | €737 | €0 | -€737 | -100.0% |
| Taxes | 450/3 | €737 | €0 | -€737 | -100.0% |
| Other amounts payable | 47/48 | €970 | €34,078 | +€33,109 | +3414.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €753 | €1,591 | +€838 | +111.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €43,238 | -€1,299 | -€44,538 | |
| Other operating charges | 640/8 | €49 | €0 | -€49 | -100.0% |
| Gross operating margin | 9900 | €89,394 | €96,029 | +€6,635 | +7.4% |
| Operating profit (loss) | 9901 | €45,354 | €95,737 | +€50,383 | +111.1% |
| Financial income | 75/76B | €85 | €8 | -€77 | -90.8% |
| Recurring financial income | 75 | €85 | €8 | -€77 | -90.8% |
| Financial charges | 65/66B | €51 | €40,343 | +€40,293 | +79410.0% |
| Recurring financial charges | 65 | €51 | €40,343 | +€40,293 | +79410.0% |
| Profit (loss) for the period before taxes | 9903 | €45,388 | €55,402 | +€10,014 | +22.1% |
| Income taxes | 67/77 | €18,137 | €11,384 | -€6,753 | -37.2% |
| Profit (loss) for the period | 9904 | €27,251 | €44,018 | +€16,767 | +61.5% |
| Profit (loss) for the period to be appropriated | 9905 | €27,251 | €44,018 | +€16,767 | +61.5% |
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 12 October 2026 via checked.be.