BT Parachèvement: 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 Parachèvement
Largest movements
- Tangible fixed assets -€7,804
down €7,804 (-35.7%), from €21,854 to €14,050
of which Plant, machinery and equipment: -€5,277
- Receivables within one year +€2,902
up €2,902 (+55.2%), from €5,259 to €8,161
of which Trade receivables: +€4,434
- Cash +€537
up €537 (+18.9%), from €2,840 to €3,377
mainly Depreciation (+€7,804) and Trade debts (+€4,597)
- Deferred charges and accrued income +€418
new in 2025: €418
- Other debts -€4,800
down €4,800 (-20.7%), from €23,237 to €18,437
- Trade debts +€4,597
up €4,597 (+405%), from €1,136 to €5,734
- Advances received -€3,853
no longer reported in 2025 (was €3,853)
- Profit (loss) carried forward +€740
up €740 (+80.8%), from -€916 to -€176
- Tax, wage and social debts -€631
down €631 (-98.2%), from €643 to €12
- Gross operating margin +€4,600
up €4,600 (+60.2%), from €7,645 to €12,244
- Depreciation +€3,134
up €3,134 (+67.1%), from €4,670 to €7,804
- Other operating charges +€1,605
up €1,605 (+190%), from €846 to €2,450
- Staff costs -€164
down €164 (-15.0%), from €1,090 to €926
- Financial charges +€159
up €159 (+88.5%), from €180 to €340
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 | €29,953 | €26,006 | -€3,947 | -13.2% |
| Fixed assets | 21/28 | €21,854 | €14,050 | -€7,804 | -35.7% |
| Tangible fixed assets | 22/27 | €21,854 | €14,050 | -€7,804 | -35.7% |
| Plant, machinery and equipment | 23 | €5,277 | - | -€5,277 | |
| Furniture and vehicles | 24 | €16,577 | €14,050 | -€2,527 | -15.2% |
| Current assets | 29/58 | €8,099 | €11,956 | +€3,857 | +47.6% |
| Amounts receivable within one year | 40/41 | €5,259 | €8,161 | +€2,902 | +55.2% |
| Trade receivables | 40 | €2,009 | €6,444 | +€4,434 | +221% |
| Other amounts receivable | 41 | €3,250 | €1,718 | -€1,532 | -47.1% |
| Cash at bank and in hand | 54/58 | €2,840 | €3,377 | +€537 | +18.9% |
| Deferred charges and accrued income | 490/1 | - | €418 | +€418 | |
| Total equity and liabilities | 10/49 | €29,953 | €26,006 | -€3,947 | -13.2% |
| Equity | 10/15 | €1,084 | €1,824 | +€740 | +68.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€916 | -€176 | +€740 | +80.8% |
| Amounts payable | 17/49 | €28,869 | €24,182 | -€4,687 | -16.2% |
| Amounts payable within one year | 42/48 | €28,869 | €24,182 | -€4,687 | -16.2% |
| Trade debts | 44 | €1,136 | €5,734 | +€4,597 | +405% |
| Suppliers | 440/4 | €1,136 | €5,734 | +€4,597 | +405% |
| Advances received on contracts in progress | 46 | €3,853 | - | -€3,853 | |
| Taxes, remuneration and social security | 45 | €643 | €12 | -€631 | -98.2% |
| Taxes | 450/3 | €643 | €12 | -€631 | -98.2% |
| Other amounts payable | 47/48 | €23,237 | €18,437 | -€4,800 | -20.7% |
| Remuneration, social security and pensions | 62 | €1,090 | €926 | -€164 | -15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,670 | €7,804 | +€3,134 | +67.1% |
| Other operating charges | 640/8 | €846 | €2,450 | +€1,605 | +190% |
| Non-recurring operating charges | 66A | €93 | - | -€93 | |
| Gross operating margin | 9900 | €7,645 | €12,244 | +€4,600 | +60.2% |
| Operating profit (loss) | 9901 | €946 | €1,064 | +€118 | +12.4% |
| Financial income | 75/76B | €44 | €16 | -€28 | -63.9% |
| Recurring financial income | 75 | €44 | €16 | -€28 | -63.9% |
| Financial charges | 65/66B | €180 | €340 | +€159 | +88.5% |
| Recurring financial charges | 65 | €180 | €340 | +€159 | +88.5% |
| Profit (loss) for the period before taxes | 9903 | €810 | €740 | -€70 | -8.6% |
| Profit (loss) for the period | 9904 | €810 | €740 | -€70 | -8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €810 | €740 | -€70 | -8.6% |
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 29 October 2026 via checked.be.