B&B K777: 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 K777
Largest movements
- Deferred charges and accrued income -€1,902
no longer reported in 2024 (was €1,902)
- Receivables within one year +€1,040
up €1,040 (+57.3%), from €1,816 to €2,856
- Other debts -€2,495
down €2,495 (-2.6%), from €96,733 to €94,238
- Profit (loss) carried forward +€1,733
up €1,733 (+1.4%), from -€122,505 to -€120,772
- Purchases and services -€16,057
down €16,057 (-25.3%), from €63,522 to €47,465
- Turnover -€14,400
down €14,400 (-22.5%), from €64,000 to €49,600
- Depreciation -€4,000
no longer reported in 2024 (was €4,000)
- Other operating charges -€2,864
no longer reported in 2024 (was €2,864)
- Gross operating margin +€1,657
up €1,657 (+347%), from €478 to €2,135
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.
Derived cash bridge
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 | €14,228 | €13,466 | -€762 | -5.4% |
| Fixed assets | 21/28 | €10,500 | €10,500 | = | 0.0% |
| Financial fixed assets | 28 | €10,500 | €10,500 | = | 0.0% |
| Current assets | 29/58 | €3,728 | €2,966 | -€762 | -20.4% |
| Amounts receivable within one year | 40/41 | €1,816 | €2,856 | +€1,040 | +57.3% |
| Other amounts receivable | 41 | €1,816 | €2,856 | +€1,040 | +57.3% |
| Cash at bank and in hand | 54/58 | €10 | €110 | +€100 | +1,006% |
| Deferred charges and accrued income | 490/1 | €1,902 | - | -€1,902 | |
| Total equity and liabilities | 10/49 | €14,228 | €13,466 | -€762 | -5.4% |
| Equity | 10/15 | -€82,505 | -€80,772 | +€1,733 | +2.1% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Contributions outside capital | 11 | €40,000 | €40,000 | = | 0.0% |
| Share premium | 1100/10 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€122,505 | -€120,772 | +€1,733 | +1.4% |
| Amounts payable | 17/49 | €96,733 | €94,238 | -€2,495 | -2.6% |
| Amounts payable within one year | 42/48 | €96,733 | €94,238 | -€2,495 | -2.6% |
| Other amounts payable | 47/48 | €96,733 | €94,238 | -€2,495 | -2.6% |
| Turnover | 70 | €64,000 | €49,600 | -€14,400 | -22.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €63,522 | €47,465 | -€16,057 | -25.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,000 | - | -€4,000 | |
| Other operating charges | 640/8 | €2,864 | - | -€2,864 | |
| Gross operating margin | 9900 | €478 | €2,135 | +€1,657 | +347% |
| Operating profit (loss) | 9901 | -€6,386 | €2,135 | +€8,521 | |
| Financial charges | 65/66B | €278 | €402 | +€124 | +44.6% |
| Recurring financial charges | 65 | €278 | €402 | +€124 | +44.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,664 | €1,733 | +€8,397 | |
| Profit (loss) for the period | 9904 | -€6,664 | €1,733 | +€8,397 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,664 | €1,733 | +€8,397 |
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 14 October 2026 via checked.be.