B.A.Q.: 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.A.Q.
Largest movements
- Tangible fixed assets -€6,351
down €6,351 (-8.8%), from €72,226 to €65,876
of which Land and buildings: -€6,351
- Profit (loss) carried forward -€11,313
down €11,313 (-43.9%), from -€25,772 to -€37,085
- Other debts +€2,808
up €2,808 (+44.5%), from €6,311 to €9,119
- Trade debts +€2,003
up €2,003 (+34.8%), from €5,760 to €7,763
- Gross operating margin +€3,361
up €3,361 (+56.2%), from -€5,981 to -€2,620
- Other operating charges +€216
up €216 (+10.5%), from €2,066 to €2,282
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 | €72,776 | €66,275 | -€6,501 | -8.9% |
| Fixed assets | 21/28 | €72,226 | €65,876 | -€6,351 | -8.8% |
| Tangible fixed assets | 22/27 | €72,226 | €65,876 | -€6,351 | -8.8% |
| Land and buildings | 22 | €65,248 | €58,897 | -€6,351 | -9.7% |
| Other tangible fixed assets | 26 | €6,979 | €6,979 | = | 0.0% |
| Current assets | 29/58 | €550 | €399 | -€150 | -27.4% |
| Amounts receivable within one year | 40/41 | €383 | €358 | -€25 | -6.5% |
| Other amounts receivable | 41 | €383 | €358 | -€25 | -6.5% |
| Cash at bank and in hand | 54/58 | €166 | €41 | -€125 | -75.4% |
| Total equity and liabilities | 10/49 | €72,776 | €66,275 | -€6,501 | -8.9% |
| Equity | 10/15 | €60,670 | €49,357 | -€11,313 | -18.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €67,842 | €67,842 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,600 | €4,600 | = | 0.0% |
| Distributable reserves | 133 | €61,382 | €61,382 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,772 | -€37,085 | -€11,313 | -43.9% |
| Amounts payable | 17/49 | €12,106 | €16,918 | +€4,812 | +39.7% |
| Amounts payable within one year | 42/48 | €12,106 | €16,918 | +€4,812 | +39.7% |
| Trade debts | 44 | €5,760 | €7,763 | +€2,003 | +34.8% |
| Suppliers | 440/4 | €5,760 | €7,763 | +€2,003 | +34.8% |
| Taxes, remuneration and social security | 45 | €36 | €36 | = | 0.0% |
| Taxes | 450/3 | €36 | €36 | = | 0.0% |
| Other amounts payable | 47/48 | €6,311 | €9,119 | +€2,808 | +44.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,306 | €6,351 | +€45 | +0.7% |
| Other operating charges | 640/8 | €2,066 | €2,282 | +€216 | +10.5% |
| Gross operating margin | 9900 | -€5,981 | -€2,620 | +€3,361 | +56.2% |
| Operating profit (loss) | 9901 | -€14,353 | -€11,252 | +€3,100 | +21.6% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €106 | €61 | -€46 | -43.1% |
| Recurring financial charges | 65 | €106 | €61 | -€46 | -43.1% |
| Profit (loss) for the period before taxes | 9903 | -€14,459 | -€11,313 | +€3,146 | +21.8% |
| Profit (loss) for the period | 9904 | -€14,459 | -€11,313 | +€3,146 | +21.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,459 | -€11,313 | +€3,146 | +21.8% |
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 12 October 2026 via checked.be.