B&A CONCEPT: 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.
B&A CONCEPT
Largest movements
- Receivables within one year -€1.1m
down €1.1m (-73.9%), from €1.5m to €402,518
of which Trade receivables: -€1.1m
- Stocks and contracts -€24,400
no longer reported in 2024 (was €24,400)
- Trade debts -€952,272
down €952,272 (-99.4%), from €957,736 to €5,464
- Other debts -€252,810
down €252,810 (-88.4%), from €285,937 to €33,127
- Profit (loss) carried forward +€164,905
up €164,905 (+243.3%), from €67,787 to €232,692
- Short-term financial debts -€75,000
no longer reported in 2024 (was €75,000)
- Tax, wage and social debts -€46,007
down €46,007 (-26.7%), from €172,605 to €126,598
- Gross operating margin +€239,201
up €239,201 (+2010.7%), from €11,896 to €251,097
- Taxes +€64,376
up €64,376 (+17735.4%), from €363 to €64,739
- Other operating charges -€55,829
down €55,829 (-84.4%), from €66,123 to €10,295
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.
Cash bridge derived
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 | €1,565,265 | €404,082 | -€1.2m | -74.2% |
| Fixed assets | 21/28 | €1,500 | €1,500 | = | 0.0% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €1,563,765 | €402,582 | -€1.2m | -74.3% |
| Stocks and contracts in progress | 3 | €24,400 | - | -€24,400 | |
| Stocks | 30/36 | €24,400 | - | -€24,400 | |
| Amounts receivable within one year | 40/41 | €1,539,337 | €402,518 | -€1.1m | -73.9% |
| Trade receivables | 40 | €1,144,800 | - | -€1.1m | |
| Other amounts receivable | 41 | €394,537 | €402,518 | +€7,981 | +2.0% |
| Cash at bank and in hand | 54/58 | €29 | €64 | +€35 | +121.5% |
| Total equity and liabilities | 10/49 | €1,565,265 | €404,082 | -€1.2m | -74.2% |
| Equity | 10/15 | €73,987 | €238,892 | +€164,905 | +222.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,787 | €232,692 | +€164,905 | +243.3% |
| Amounts payable | 17/49 | €1,491,279 | €165,189 | -€1.3m | -88.9% |
| Amounts payable within one year | 42/48 | €1,491,279 | €165,189 | -€1.3m | -88.9% |
| Financial debts | 43 | €75,000 | - | -€75,000 | |
| Credit institutions | 430/8 | €75,000 | - | -€75,000 | |
| Trade debts | 44 | €957,736 | €5,464 | -€952,272 | -99.4% |
| Suppliers | 440/4 | €957,736 | €5,464 | -€952,272 | -99.4% |
| Taxes, remuneration and social security | 45 | €172,605 | €126,598 | -€46,007 | -26.7% |
| Taxes | 450/3 | €172,605 | €126,598 | -€46,007 | -26.7% |
| Other amounts payable | 47/48 | €285,937 | €33,127 | -€252,810 | -88.4% |
| Other operating charges | 640/8 | €66,123 | €10,295 | -€55,829 | -84.4% |
| Gross operating margin | 9900 | €11,896 | €251,097 | +€239,201 | +2010.7% |
| Operating profit (loss) | 9901 | -€54,227 | €240,802 | +€295,029 | |
| Financial charges | 65/66B | €9,213 | €11,158 | +€1,945 | +21.1% |
| Recurring financial charges | 65 | €9,213 | €11,158 | +€1,945 | +21.1% |
| Profit (loss) for the period before taxes | 9903 | -€63,440 | €229,644 | +€293,084 | |
| Income taxes | 67/77 | €363 | €64,739 | +€64,376 | +17735.4% |
| Profit (loss) for the period | 9904 | -€63,803 | €164,905 | +€228,708 | |
| Profit (loss) for the period to be appropriated | 9905 | -€63,803 | €164,905 | +€228,708 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.