B & B: 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 & B
Largest movements
- Deferred charges and accrued income -€21,181
no longer reported in 2024 (was €21,181)
- Receivables within one year -€13,274
down €13,274 (-12.9%), from €103,232 to €89,959
of which Other amounts receivable: -€35,988
- Stocks and contracts +€10,731
new in 2024: €10,731
- Other debts -€36,064
no longer reported in 2024 (was €36,064)
- Tax, wage and social debts +€6,813
up €6,813 (+45.8%), from €14,884 to €21,696
of which Taxes: +€6,707
- Accrued charges and deferred income +€3,728
new in 2024: €3,728
- Profit (loss) carried forward +€2,872
up €2,872 (+7.0%), from €40,835 to €43,707
- Trade debts -€1,539
down €1,539 (-11.0%), from €13,942 to €12,403
- Gross operating margin -€10,608
down €10,608 (-16.4%), from €64,882 to €54,274
- Staff costs -€7,313
down €7,313 (-13.1%), from €55,628 to €48,315
- Other operating charges +€1,015
up €1,015 (+78.3%), from €1,297 to €2,312
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 | €126,184 | €101,994 | -€24,191 | -19.2% |
| Fixed assets | 21/28 | €586 | €196 | -€391 | -66.7% |
| Tangible fixed assets | 22/27 | €586 | €196 | -€391 | -66.7% |
| Furniture and vehicles | 24 | €586 | €196 | -€391 | -66.7% |
| Current assets | 29/58 | €125,598 | €101,798 | -€23,800 | -18.9% |
| Stocks and contracts in progress | 3 | - | €10,731 | +€10,731 | |
| Stocks | 30/36 | - | €10,731 | +€10,731 | |
| Amounts receivable within one year | 40/41 | €103,232 | €89,959 | -€13,274 | -12.9% |
| Trade receivables | 40 | - | €22,714 | +€22,714 | |
| Other amounts receivable | 41 | €103,232 | €67,244 | -€35,988 | -34.9% |
| Cash at bank and in hand | 54/58 | €1,185 | €1,109 | -€76 | -6.4% |
| Deferred charges and accrued income | 490/1 | €21,181 | - | -€21,181 | |
| Total equity and liabilities | 10/49 | €126,184 | €101,994 | -€24,191 | -19.2% |
| Equity | 10/15 | €61,295 | €64,167 | +€2,872 | +4.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €40,835 | €43,707 | +€2,872 | +7.0% |
| Amounts payable | 17/49 | €64,890 | €37,827 | -€27,063 | -41.7% |
| Amounts payable within one year | 42/48 | €64,890 | €34,099 | -€30,791 | -47.5% |
| Trade debts | 44 | €13,942 | €12,403 | -€1,539 | -11.0% |
| Suppliers | 440/4 | €13,942 | €12,403 | -€1,539 | -11.0% |
| Taxes, remuneration and social security | 45 | €14,884 | €21,696 | +€6,813 | +45.8% |
| Taxes | 450/3 | €7,593 | €14,300 | +€6,707 | +88.3% |
| Remuneration and social security | 454/9 | €7,291 | €7,396 | +€106 | +1.4% |
| Other amounts payable | 47/48 | €36,064 | - | -€36,064 | |
| Accrued charges and deferred income | 492/3 | - | €3,728 | +€3,728 | |
| Non-recurring operating income | 76A | €4,000 | - | -€4,000 | |
| Remuneration, social security and pensions | 62 | €55,628 | €48,315 | -€7,313 | -13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €586 | €684 | +€98 | +16.7% |
| Other operating charges | 640/8 | €1,297 | €2,312 | +€1,015 | +78.3% |
| Gross operating margin | 9900 | €64,882 | €54,274 | -€10,608 | -16.4% |
| Operating profit (loss) | 9901 | €7,371 | €2,962 | -€4,408 | -59.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €184 | €91 | -€93 | -50.5% |
| Recurring financial charges | 65 | €184 | €91 | -€93 | -50.5% |
| Profit (loss) for the period before taxes | 9903 | €7,187 | €2,872 | -€4,316 | -60.0% |
| Profit (loss) for the period | 9904 | €7,187 | €2,872 | -€4,316 | -60.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,187 | €2,872 | -€4,316 | -60.0% |
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 11 October 2026 via checked.be.