B 2 B sprl: 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.
B 2 B sprl
Largest movements
- Receivables within one year +€17,127
up €17,127 (+37.8%), from €45,330 to €62,457
of which Other amounts receivable: +€36,220
- Cash -€12,012
down €12,012 (-28.0%), from €42,960 to €30,948
mainly Receivables within one year (-€17,127) and Tax, wage and social debts (-€13,055)
- Profit (loss) carried forward +€19,226
up €19,226 (+36.2%), from €53,086 to €72,312
- Tax, wage and social debts -€13,055
down €13,055 (-67.1%), from €19,464 to €6,409
- Debts after one year -€3,072
no longer reported in 2024 (was €3,072)
- Current portion of long-term debt +€3,072
up €3,072 (+55.7%), from €5,514 to €8,586
- Trade debts -€1,056
down €1,056 (-51.0%), from €2,069 to €1,013
- Gross operating margin -€38,265
down €38,265 (-51.4%), from €74,456 to €36,191
- Taxes -€3,173
down €3,173 (-17.6%), from €18,003 to €14,830
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €91,264 | €96,379 | +€5,115 | +5.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €2,975 | €2,975 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Financial fixed assets | 28 | €2,975 | €2,975 | = | 0.0% |
| Current assets | 29/58 | €88,289 | €93,404 | +€5,115 | +5.8% |
| Amounts receivable within one year | 40/41 | €45,330 | €62,457 | +€17,127 | +37.8% |
| Trade receivables | 40 | €19,696 | €603 | -€19,093 | -96.9% |
| Other amounts receivable | 41 | €25,634 | €61,853 | +€36,220 | +141% |
| Cash at bank and in hand | 54/58 | €42,960 | €30,948 | -€12,012 | -28.0% |
| Total equity and liabilities | 10/49 | €91,264 | €96,379 | +€5,115 | +5.6% |
| Equity | 10/15 | €61,146 | €80,372 | +€19,226 | +31.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €53,086 | €72,312 | +€19,226 | +36.2% |
| Amounts payable | 17/49 | €30,118 | €16,008 | -€14,111 | -46.9% |
| Amounts payable after more than one year | 17 | €3,072 | - | -€3,072 | |
| Financial debts | 170/4 | €3,072 | - | -€3,072 | |
| Amounts payable within one year | 42/48 | €27,047 | €16,008 | -€11,039 | -40.8% |
| Current portion of amounts payable after more than one year | 42 | €5,514 | €8,586 | +€3,072 | +55.7% |
| Trade debts | 44 | €2,069 | €1,013 | -€1,056 | -51.0% |
| Suppliers | 440/4 | €2,069 | €1,013 | -€1,056 | -51.0% |
| Taxes, remuneration and social security | 45 | €19,464 | €6,409 | -€13,055 | -67.1% |
| Taxes | 450/3 | €19,464 | €6,409 | -€13,055 | -67.1% |
| Remuneration, social security and pensions | 62 | €1,279 | €1,237 | -€42 | -3.3% |
| Other operating charges | 640/8 | €858 | €352 | -€507 | -59.0% |
| Non-recurring operating charges | 66A | - | €346 | +€346 | |
| Gross operating margin | 9900 | €74,456 | €36,191 | -€38,265 | -51.4% |
| Operating profit (loss) | 9901 | €72,319 | €34,257 | -€38,062 | -52.6% |
| Financial charges | 65/66B | €308 | €201 | -€107 | -34.7% |
| Recurring financial charges | 65 | €308 | €201 | -€107 | -34.7% |
| Profit (loss) for the period before taxes | 9903 | €72,010 | €34,055 | -€37,955 | -52.7% |
| Income taxes | 67/77 | €18,003 | €14,830 | -€3,173 | -17.6% |
| Profit (loss) for the period | 9904 | €54,008 | €19,226 | -€34,782 | -64.4% |
| Profit (loss) for the period to be appropriated | 9905 | €54,008 | €19,226 | -€34,782 | -64.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.