B&B CO: 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 CO
Largest movements
- Cash +€2,238
up €2,238 (+64.3%), from €3,484 to €5,722
mainly Accrued charges and deferred income (+€2,740) and Other debts (+€1,412)
- Receivables within one year -€975
down €975 (-26.0%), from €3,755 to €2,780
of which Other amounts receivable: -€780
- Deferred charges and accrued income -€193
down €193 (-49.5%), from €390 to €197
- Formation expenses -€100
down €100 (-33.3%), from €300 to €200
- Profit (loss) carried forward -€3,247
down €3,247 (-166.1%), from -€1,954 to -€5,201
- Accrued charges and deferred income +€2,740
new in 2023: €2,740
- Other debts +€1,412
new in 2023: €1,412
- Gross operating margin +€8,935
up €8,935 (+531.7%), from €1,680 to €10,615
- Staff costs +€6,341
up €6,341 (+93.0%), from €6,821 to €13,162
- Depreciation -€512
down €512 (-83.7%), from €612 to €100
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,930 | €8,900 | +€970 | +12.2% |
| Formation expenses | 20 | €300 | €200 | -€100 | -33.3% |
| Current assets | 29/58 | €7,629 | €8,700 | +€1,070 | +14.0% |
| Amounts receivable within one year | 40/41 | €3,755 | €2,780 | -€975 | -26.0% |
| Trade receivables | 40 | €1,741 | €1,546 | -€195 | -11.2% |
| Other amounts receivable | 41 | €2,014 | €1,234 | -€780 | -38.7% |
| Cash at bank and in hand | 54/58 | €3,484 | €5,722 | +€2,238 | +64.3% |
| Deferred charges and accrued income | 490/1 | €390 | €197 | -€193 | -49.5% |
| Total equity and liabilities | 10/49 | €7,930 | €8,900 | +€970 | +12.2% |
| Equity | 10/15 | €4,446 | €1,200 | -€3,247 | -73.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €201 | €201 | = | 0.0% |
| Non-distributable reserves | 130/1 | €201 | €201 | = | 0.0% |
| Reserves not available under the articles | 1311 | €201 | €201 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,954 | -€5,201 | -€3,247 | -166.1% |
| Amounts payable | 17/49 | €3,483 | €7,700 | +€4,217 | +121.1% |
| Amounts payable within one year | 42/48 | €3,483 | €4,961 | +€1,478 | +42.4% |
| Taxes, remuneration and social security | 45 | €3,483 | €3,549 | +€66 | +1.9% |
| Taxes | 450/3 | €3,483 | €2,137 | -€1,347 | -38.7% |
| Remuneration and social security | 454/9 | - | €1,412 | +€1,412 | |
| Other amounts payable | 47/48 | - | €1,412 | +€1,412 | |
| Accrued charges and deferred income | 492/3 | - | €2,740 | +€2,740 | |
| Remuneration, social security and pensions | 62 | €6,821 | €13,162 | +€6,341 | +93.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €612 | €100 | -€512 | -83.7% |
| Other operating charges | 640/8 | €410 | €446 | +€37 | +9.0% |
| Gross operating margin | 9900 | €1,680 | €10,615 | +€8,935 | +531.7% |
| Operating profit (loss) | 9901 | -€6,163 | -€3,093 | +€3,070 | +49.8% |
| Financial income | 75/76B | €128 | €91 | -€37 | -29.1% |
| Recurring financial income | 75 | €128 | €91 | -€37 | -29.1% |
| Financial charges | 65/66B | €189 | €245 | +€56 | +29.4% |
| Recurring financial charges | 65 | €189 | €245 | +€56 | +29.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,224 | -€3,247 | +€2,977 | +47.8% |
| Profit (loss) for the period | 9904 | -€6,224 | -€3,247 | +€2,977 | +47.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,224 | -€3,247 | +€2,977 | +47.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.