B&B CONCEPT: 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 CONCEPT
Largest movements
- Stocks and contracts -€11,578
down €11,578 (-32.3%), from €35,800 to €24,222
- Receivables within one year -€7,017
down €7,017 (-43.8%), from €16,005 to €8,987
of which Trade receivables: -€9,983
- Profit (loss) carried forward -€9,429
down €9,429 (-40.2%), from €23,480 to €14,051
- Trade debts -€7,294
down €7,294 (-48.7%), from €14,980 to €7,686
- Tax, wage and social debts -€1,674
down €1,674 (-36.1%), from €4,631 to €2,958
- Gross operating margin -€13,197
down €13,197, from €5,817 to -€7,380
- Taxes -€2,988
down €2,988 (-81.6%), from €3,662 to €674
- Staff costs +€151
new in 2024: €151
- Other operating charges -€86
down €86 (-67.1%), from €128 to €42
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 | €51,852 | €34,042 | -€17,810 | -34.3% |
| Fixed assets | 21/28 | - | €506 | +€506 | |
| Tangible fixed assets | 22/27 | - | €506 | +€506 | |
| Furniture and vehicles | 24 | - | €506 | +€506 | |
| Current assets | 29/58 | €51,852 | €33,536 | -€18,316 | -35.3% |
| Stocks and contracts in progress | 3 | €35,800 | €24,222 | -€11,578 | -32.3% |
| Stocks | 30/36 | €35,800 | €24,222 | -€11,578 | -32.3% |
| Amounts receivable within one year | 40/41 | €16,005 | €8,987 | -€7,017 | -43.8% |
| Trade receivables | 40 | €14,862 | €4,880 | -€9,983 | -67.2% |
| Other amounts receivable | 41 | €1,142 | €4,108 | +€2,965 | +259.6% |
| Cash at bank and in hand | 54/58 | €6 | €327 | +€322 | +5842.6% |
| Deferred charges and accrued income | 490/1 | €42 | - | -€42 | |
| Total equity and liabilities | 10/49 | €51,852 | €34,042 | -€17,810 | -34.3% |
| Equity | 10/15 | €32,241 | €22,812 | -€9,429 | -29.2% |
| Contributions | 10/11 | €8,750 | €8,750 | = | 0.0% |
| Contributions outside capital | 11 | €8,750 | €8,750 | = | 0.0% |
| Other | 1109/19 | €8,750 | €8,750 | = | 0.0% |
| Reserves | 13 | €11 | €11 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11 | €11 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11 | €11 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,480 | €14,051 | -€9,429 | -40.2% |
| Amounts payable | 17/49 | €19,611 | €11,230 | -€8,381 | -42.7% |
| Amounts payable after more than one year | 17 | - | €154 | +€154 | |
| Financial debts | 170/4 | - | €154 | +€154 | |
| Amounts payable within one year | 42/48 | €19,611 | €11,076 | -€8,535 | -43.5% |
| Current portion of amounts payable after more than one year | 42 | - | €432 | +€432 | |
| Trade debts | 44 | €14,980 | €7,686 | -€7,294 | -48.7% |
| Suppliers | 440/4 | €14,980 | €7,686 | -€7,294 | -48.7% |
| Taxes, remuneration and social security | 45 | €4,631 | €2,958 | -€1,674 | -36.1% |
| Taxes | 450/3 | €4,631 | €2,958 | -€1,674 | -36.1% |
| Remuneration, social security and pensions | 62 | - | €151 | +€151 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €270 | €253 | -€17 | -6.4% |
| Other operating charges | 640/8 | €128 | €42 | -€86 | -67.1% |
| Gross operating margin | 9900 | €5,817 | -€7,380 | -€13,197 | |
| Operating profit (loss) | 9901 | €5,420 | -€7,826 | -€13,245 | |
| Financial charges | 65/66B | €964 | €930 | -€34 | -3.5% |
| Recurring financial charges | 65 | €964 | €930 | -€34 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €4,456 | -€8,755 | -€13,211 | |
| Income taxes | 67/77 | €3,662 | €674 | -€2,988 | -81.6% |
| Profit (loss) for the period | 9904 | €794 | -€9,429 | -€10,223 | |
| Profit (loss) for the period to be appropriated | 9905 | €794 | -€9,429 | -€10,223 |
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.