B&B: 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&B
Largest movements
- Tangible fixed assets -€15,891
down €15,891 (-79.2%), from €20,072 to €4,181
- Debts after one year -€19,612
down €19,612 (-50.3%), from €38,961 to €19,349
- Profit (loss) carried forward +€9,644
up €9,644 (+3.3%), from €289,043 to €298,688
- Tax, wage and social debts -€6,109
down €6,109 (-42.8%), from €14,282 to €8,173
of which Taxes: -€4,309
- Gross operating margin -€3,555
down €3,555 (-9.1%), from €38,994 to €35,440
- Taxes +€1,185
up €1,185 (+18.5%), from €6,419 to €7,604
- Other operating charges -€556
down €556 (-31.0%), from €1,792 to €1,237
- Financial charges -€554
down €554 (-34.3%), from €1,618 to €1,064
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 | €399,189 | €385,264 | -€13,925 | -3.5% |
| Fixed assets | 21/28 | €390,422 | €374,531 | -€15,891 | -4.1% |
| Tangible fixed assets | 22/27 | €20,072 | €4,181 | -€15,891 | -79.2% |
| Furniture and vehicles | 24 | €20,072 | €4,181 | -€15,891 | -79.2% |
| Financial fixed assets | 28 | €370,350 | €370,350 | = | 0.0% |
| Current assets | 29/58 | €8,767 | €10,733 | +€1,966 | +22.4% |
| Amounts receivable within one year | 40/41 | €5,542 | €6,970 | +€1,428 | +25.8% |
| Trade receivables | 40 | €1,242 | €6,970 | +€5,728 | +461.3% |
| Other amounts receivable | 41 | €4,300 | €0 | -€4,300 | -100.0% |
| Current investments | 50/53 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €1,305 | €1,575 | +€271 | +20.7% |
| Deferred charges and accrued income | 490/1 | €1,921 | €2,188 | +€268 | +13.9% |
| Total equity and liabilities | 10/49 | €399,189 | €385,264 | -€13,925 | -3.5% |
| Equity | 10/15 | €309,503 | €319,148 | +€9,644 | +3.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €289,043 | €298,688 | +€9,644 | +3.3% |
| Amounts payable | 17/49 | €89,685 | €66,116 | -€23,569 | -26.3% |
| Amounts payable after more than one year | 17 | €38,961 | €19,349 | -€19,612 | -50.3% |
| Financial debts | 170/4 | €38,961 | €19,349 | -€19,612 | -50.3% |
| Amounts payable within one year | 42/48 | €50,724 | €46,766 | -€3,957 | -7.8% |
| Current portion of amounts payable after more than one year | 42 | €8,432 | €8,612 | +€180 | +2.1% |
| Trade debts | 44 | €472 | €2,558 | +€2,086 | +442.3% |
| Suppliers | 440/4 | €472 | €2,558 | +€2,086 | +442.3% |
| Taxes, remuneration and social security | 45 | €14,282 | €8,173 | -€6,109 | -42.8% |
| Taxes | 450/3 | €5,882 | €1,573 | -€4,309 | -73.3% |
| Remuneration and social security | 454/9 | €8,400 | €6,600 | -€1,800 | -21.4% |
| Other amounts payable | 47/48 | €27,537 | €27,423 | -€114 | -0.4% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,891 | €15,891 | = | 0.0% |
| Other operating charges | 640/8 | €1,792 | €1,237 | -€556 | -31.0% |
| Gross operating margin | 9900 | €38,994 | €35,440 | -€3,555 | -9.1% |
| Operating profit (loss) | 9901 | €21,311 | €18,312 | -€2,999 | -14.1% |
| Financial income | 75/76B | - | €0 | = | |
| Recurring financial income | 75 | - | €0 | = | |
| Financial charges | 65/66B | €1,618 | €1,064 | -€554 | -34.3% |
| Recurring financial charges | 65 | €1,618 | €1,064 | -€554 | -34.3% |
| Profit (loss) for the period before taxes | 9903 | €19,693 | €17,248 | -€2,445 | -12.4% |
| Income taxes | 67/77 | €6,419 | €7,604 | +€1,185 | +18.5% |
| Profit (loss) for the period | 9904 | €13,274 | €9,644 | -€3,630 | -27.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,274 | €9,644 | -€3,630 | -27.3% |
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 28 September 2026 via checked.be.