BTE TOMBERG: 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.
BTE TOMBERG
Largest movements
- Receivables within one year +€69,062
up €69,062 (+696.9%), from €9,910 to €78,972
of which Other amounts receivable: +€37,510
- Formation expenses -€25,000
no longer reported in 2025 (was €25,000)
- Cash -€21,990
down €21,990 (-44.9%), from €48,973 to €26,984
mainly Receivables within one year (-€69,062) and Debts after one year (-€17,160)
- Intangible fixed assets +€20,000
new in 2025: €20,000
- Stocks and contracts +€14,325
new in 2025: €14,325
- Tax, wage and social debts +€36,349
up €36,349 (+186.2%), from €19,523 to €55,871
of which Remuneration and social security: +€20,509
- Reserves +€21,000
new in 2025: €21,000
- Debts after one year -€17,160
down €17,160 (-34.3%), from €50,000 to €32,840
- Current portion of long-term debt +€16,635
new in 2025: €16,635
- Other debts -€14,362
no longer reported in 2025 (was €14,362)
- Gross operating margin +€58,997
up €58,997 (+21.2%), from €277,918 to €336,914
- Staff costs +€35,802
up €35,802 (+14.6%), from €244,823 to €280,625
- Depreciation +€22,080
new in 2025: €22,080
- Taxes +€8,900
new in 2025: €8,900
- Other operating charges -€4,113
down €4,113 (-81.7%), from €5,032 to €919
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 | €189,397 | €237,899 | +€48,502 | +25.6% |
| Formation expenses | 20 | €25,000 | - | -€25,000 | |
| Fixed assets | 21/28 | €101,835 | €115,887 | +€14,051 | +13.8% |
| Intangible fixed assets | 21 | - | €20,000 | +€20,000 | |
| Tangible fixed assets | 22/27 | €77,585 | €71,637 | -€5,949 | -7.7% |
| Plant, machinery and equipment | 23 | €77,016 | €71,637 | -€5,379 | -7.0% |
| Furniture and vehicles | 24 | €569 | - | -€569 | |
| Financial fixed assets | 28 | €24,250 | €24,250 | = | 0.0% |
| Current assets | 29/58 | €62,561 | €122,012 | +€59,451 | +95.0% |
| Amounts receivable after more than one year | 29 | €3,678 | - | -€3,678 | |
| Trade receivables | 290 | €3,678 | - | -€3,678 | |
| Stocks and contracts in progress | 3 | - | €14,325 | +€14,325 | |
| Stocks | 30/36 | - | €14,325 | +€14,325 | |
| Amounts receivable within one year | 40/41 | €9,910 | €78,972 | +€69,062 | +696.9% |
| Trade receivables | 40 | €6,880 | €38,431 | +€31,551 | +458.6% |
| Other amounts receivable | 41 | €3,030 | €40,541 | +€37,510 | +1237.8% |
| Cash at bank and in hand | 54/58 | €48,973 | €26,984 | -€21,990 | -44.9% |
| Deferred charges and accrued income | 490/1 | - | €1,731 | +€1,731 | |
| Total equity and liabilities | 10/49 | €189,397 | €237,899 | +€48,502 | +25.6% |
| Equity | 10/15 | €29,164 | €50,607 | +€21,443 | +73.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €21,000 | +€21,000 | |
| Distributable reserves | 133 | - | €21,000 | +€21,000 | |
| Profit (loss) carried forward | 14 | €26,164 | €26,607 | +€443 | +1.7% |
| Amounts payable | 17/49 | €160,233 | €187,291 | +€27,059 | +16.9% |
| Amounts payable after more than one year | 17 | €50,000 | €32,840 | -€17,160 | -34.3% |
| Financial debts | 170/4 | €50,000 | €32,840 | -€17,160 | -34.3% |
| Amounts payable within one year | 42/48 | €110,233 | €154,385 | +€44,153 | +40.1% |
| Current portion of amounts payable after more than one year | 42 | - | €16,635 | +€16,635 | |
| Trade debts | 44 | €76,348 | €81,879 | +€5,531 | +7.2% |
| Suppliers | 440/4 | €76,348 | €81,879 | +€5,531 | +7.2% |
| Taxes, remuneration and social security | 45 | €19,523 | €55,871 | +€36,349 | +186.2% |
| Taxes | 450/3 | €1,756 | €17,595 | +€15,840 | +902.2% |
| Remuneration and social security | 454/9 | €17,767 | €38,276 | +€20,509 | +115.4% |
| Other amounts payable | 47/48 | €14,362 | - | -€14,362 | |
| Accrued charges and deferred income | 492/3 | - | €66 | +€66 | |
| Remuneration, social security and pensions | 62 | €244,823 | €280,625 | +€35,802 | +14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €22,080 | +€22,080 | |
| Other operating charges | 640/8 | €5,032 | €919 | -€4,113 | -81.7% |
| Gross operating margin | 9900 | €277,918 | €336,914 | +€58,997 | +21.2% |
| Operating profit (loss) | 9901 | €28,063 | €33,290 | +€5,228 | +18.6% |
| Financial income | 75/76B | €181 | €676 | +€495 | +273.6% |
| Recurring financial income | 75 | €181 | €676 | +€495 | +273.6% |
| Financial charges | 65/66B | €2,080 | €3,623 | +€1,543 | +74.2% |
| Recurring financial charges | 65 | €2,080 | €3,623 | +€1,543 | +74.2% |
| Profit (loss) for the period before taxes | 9903 | €26,164 | €30,343 | +€4,179 | +16.0% |
| Income taxes | 67/77 | - | €8,900 | +€8,900 | |
| Profit (loss) for the period | 9904 | €26,164 | €21,443 | -€4,721 | -18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,164 | €21,443 | -€4,721 | -18.0% |
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 6 October 2026 via checked.be.