Building Technical Services Engineering: 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.
Building Technical Services Engineering
Largest movements
- Cash +€69,786
up €69,786 (+261.4%), from €26,699 to €96,485
mainly Net result for the year (+€37,739) and Tax, wage and social debts (+€12,505)
- Receivables within one year -€8,185
down €8,185 (-44.4%), from €18,433 to €10,248
of which Other amounts receivable: -€6,364
- Tangible fixed assets -€1,267
down €1,267 (-7.1%), from €17,748 to €16,481
- Profit (loss) carried forward +€37,739
up €37,739 (+170.0%), from €22,199 to €59,938
- Tax, wage and social debts +€12,505
up €12,505 (+224.6%), from €5,567 to €18,072
of which Taxes: +€12,878
- Trade debts +€11,272
up €11,272 (+71.7%), from €15,724 to €26,995
- Gross operating margin +€45,959
up €45,959 (+182.5%), from €25,180 to €71,140
- Purchases and services -€37,399
down €37,399 (-36.0%), from €103,905 to €66,506
- Taxes +€10,552
up €10,552 (+173.2%), from €6,092 to €16,644
- Turnover +€8,910
up €8,910 (+6.9%), from €129,086 to €137,995
- Other operating charges +€7,317
up €7,317 (+832.1%), from €879 to €8,196
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 | €63,586 | €123,946 | +€60,360 | +94.9% |
| Fixed assets | 21/28 | €17,748 | €16,481 | -€1,267 | -7.1% |
| Tangible fixed assets | 22/27 | €17,748 | €16,481 | -€1,267 | -7.1% |
| Furniture and vehicles | 24 | €17,748 | €16,481 | -€1,267 | -7.1% |
| Current assets | 29/58 | €45,838 | €107,465 | +€61,627 | +134.4% |
| Amounts receivable within one year | 40/41 | €18,433 | €10,248 | -€8,185 | -44.4% |
| Trade receivables | 40 | €12,068 | €10,248 | -€1,820 | -15.1% |
| Other amounts receivable | 41 | €6,364 | - | -€6,364 | |
| Cash at bank and in hand | 54/58 | €26,699 | €96,485 | +€69,786 | +261.4% |
| Deferred charges and accrued income | 490/1 | €706 | €732 | +€26 | +3.7% |
| Total equity and liabilities | 10/49 | €63,586 | €123,946 | +€60,360 | +94.9% |
| Equity | 10/15 | €40,918 | €78,657 | +€37,739 | +92.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €119 | €119 | = | 0.0% |
| Non-distributable reserves | 130/1 | €119 | €119 | = | 0.0% |
| Reserves not available under the articles | 1311 | €119 | €119 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,199 | €59,938 | +€37,739 | +170.0% |
| Amounts payable | 17/49 | €22,669 | €45,289 | +€22,621 | +99.8% |
| Amounts payable within one year | 42/48 | €22,669 | €45,289 | +€22,621 | +99.8% |
| Trade debts | 44 | €15,724 | €26,995 | +€11,272 | +71.7% |
| Suppliers | 440/4 | €15,724 | €26,995 | +€11,272 | +71.7% |
| Taxes, remuneration and social security | 45 | €5,567 | €18,072 | +€12,505 | +224.6% |
| Taxes | 450/3 | €5,193 | €18,072 | +€12,878 | +248.0% |
| Remuneration and social security | 454/9 | €374 | - | -€374 | |
| Other amounts payable | 47/48 | €1,378 | €222 | -€1,155 | -83.9% |
| Turnover | 70 | €129,086 | €137,995 | +€8,910 | +6.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €103,905 | €66,506 | -€37,399 | -36.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,334 | €8,292 | +€1,958 | +30.9% |
| Other operating charges | 640/8 | €879 | €8,196 | +€7,317 | +832.1% |
| Non-recurring operating charges | 66A | €137 | €219 | +€82 | +59.9% |
| Gross operating margin | 9900 | €25,180 | €71,140 | +€45,959 | +182.5% |
| Operating profit (loss) | 9901 | €17,830 | €54,432 | +€36,602 | +205.3% |
| Financial charges | 65/66B | €116 | €49 | -€67 | -57.8% |
| Recurring financial charges | 65 | €116 | €49 | -€67 | -57.8% |
| Profit (loss) for the period before taxes | 9903 | €17,714 | €54,383 | +€36,669 | +207.0% |
| Income taxes | 67/77 | €6,092 | €16,644 | +€10,552 | +173.2% |
| Profit (loss) for the period | 9904 | €11,622 | €37,739 | +€26,117 | +224.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,622 | €37,739 | +€26,117 | +224.7% |
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 29 September 2026 via checked.be.