B.A.A.F: what changed
B.A.A.F
Largest movements
- Tangible fixed assets -€19,455
down €19,455 (-100%), from €19,455 to €0
- Financial fixed assets -€5,000
down €5,000 (-98.3%), from €5,085 to €85
- Profit (loss) carried forward -€21,416
down €21,416 (-180%), from -€11,904 to -€33,320
- Other debts -€3,101
down €3,101 (-13.3%), from €23,254 to €20,153
- Other operating charges +€18,655
new in 2023: €18,655
- Gross operating margin -€3,136
down €3,136, from €2,533 to -€603
- Financial charges -€179
down €179 (-59.9%), from €299 to €120
of which Financial charges: -€179
- Depreciation -€150
no longer reported in 2023 (was €150)
Change in the result, 2021 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,028 | €5,511 | -€24,517 | -81.6% |
| Fixed assets | 21/28 | €24,540 | €85 | -€24,455 | -99.7% |
| Tangible fixed assets | 22/27 | €19,455 | €0 | -€19,455 | -100% |
| Furniture and vehicles | 24 | €19,455 | €0 | -€19,455 | -100% |
| Financial fixed assets | 28 | €5,085 | €85 | -€5,000 | -98.3% |
| Current assets | 29/58 | €5,488 | €5,426 | -€62 | -1.1% |
| Stocks and contracts in progress | 3 | €5,350 | €5,350 | = | 0.0% |
| Stocks | 30/36 | €5,350 | €5,350 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €138 | €76 | -€62 | -44.9% |
| Total equity and liabilities | 10/49 | €30,028 | €5,511 | -€24,517 | -81.6% |
| Equity | 10/15 | €6,696 | -€14,720 | -€21,416 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,904 | -€33,320 | -€21,416 | -180% |
| Amounts payable | 17/49 | €23,332 | €20,231 | -€3,101 | -13.3% |
| Amounts payable within one year | 42/48 | €23,332 | €20,231 | -€3,101 | -13.3% |
| Taxes, remuneration and social security | 45 | €78 | €78 | = | 0.0% |
| Taxes | 450/3 | €78 | €78 | = | 0.0% |
| Other amounts payable | 47/48 | €23,254 | €20,153 | -€3,101 | -13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €150 | - | -€150 | |
| Other operating charges | 640/8 | - | €18,655 | +€18,655 | |
| Gross operating margin | 9900 | €2,533 | -€603 | -€3,136 | |
| Operating profit (loss) | 9901 | €2,383 | -€19,258 | -€21,641 | |
| Financial charges | 65/66B | €299 | €120 | -€179 | -59.9% |
| Recurring financial charges | 65 | €299 | €120 | -€179 | -59.9% |
| Non-recurring financial charges | 66B | €299 | €120 | -€179 | -59.9% |
| Profit (loss) for the period before taxes | 9903 | €2,084 | -€19,378 | -€21,462 | |
| Profit (loss) for the period | 9904 | €2,084 | -€19,378 | -€21,462 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,084 | -€19,378 | -€21,462 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.