B-BEX: 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-BEX
Largest movements
- Cash -€40,127
down €40,127 (-76.8%), from €52,254 to €12,127
mainly Debts after one year (-€27,847) and Net result for the year (-€18,546)
- Tangible fixed assets -€16,145
down €16,145 (-8.3%), from €193,607 to €177,462
of which Land and buildings: -€14,137
- Receivables within one year +€11,780
up €11,780 (+13.4%), from €87,646 to €99,426
of which Other amounts receivable: +€11,780
- Debts after one year -€27,847
down €27,847 (-30.6%), from €91,066 to €63,220
- Profit (loss) carried forward -€18,546
down €18,546 (-26.4%), from €70,289 to €51,743
- Gross operating margin +€2,956
up €2,956, from -€1,943 to €1,013
- Financial income -€1,475
down €1,475 (-24.6%), from €6,003 to €4,528
- Financial charges -€1,378
down €1,378 (-16.0%), from €8,603 to €7,225
- Other operating charges -€750
down €750 (-51.1%), from €1,467 to €717
- Depreciation +€392
up €392 (+2.5%), from €15,753 to €16,145
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.
Derived cash bridge
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 | €333,568 | €289,065 | -€44,503 | -13.3% |
| Fixed assets | 21/28 | €193,607 | €177,462 | -€16,145 | -8.3% |
| Tangible fixed assets | 22/27 | €193,607 | €177,462 | -€16,145 | -8.3% |
| Land and buildings | 22 | €187,277 | €173,140 | -€14,137 | -7.5% |
| Plant, machinery and equipment | 23 | €3,404 | €2,723 | -€682 | -20.0% |
| Furniture and vehicles | 24 | €2,926 | €1,599 | -€1,327 | -45.3% |
| Current assets | 29/58 | €139,961 | €111,604 | -€28,357 | -20.3% |
| Amounts receivable within one year | 40/41 | €87,646 | €99,426 | +€11,780 | +13.4% |
| Trade receivables | 40 | €19,667 | €19,667 | = | 0.0% |
| Other amounts receivable | 41 | €67,979 | €79,759 | +€11,780 | +17.3% |
| Cash at bank and in hand | 54/58 | €52,254 | €12,127 | -€40,127 | -76.8% |
| Deferred charges and accrued income | 490/1 | €60 | €50 | -€10 | -17.1% |
| Total equity and liabilities | 10/49 | €333,568 | €289,065 | -€44,503 | -13.3% |
| Equity | 10/15 | €186,684 | €168,137 | -€18,546 | -9.9% |
| Contributions | 10/11 | €84,600 | €84,600 | = | 0.0% |
| Reserves | 13 | €31,795 | €31,795 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,720 | €9,720 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,720 | €9,720 | = | 0.0% |
| Distributable reserves | 133 | €22,075 | €22,075 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,289 | €51,743 | -€18,546 | -26.4% |
| Amounts payable | 17/49 | €146,884 | €120,928 | -€25,956 | -17.7% |
| Amounts payable after more than one year | 17 | €91,066 | €63,220 | -€27,847 | -30.6% |
| Financial debts | 170/4 | €91,066 | €63,220 | -€27,847 | -30.6% |
| Amounts payable within one year | 42/48 | €55,818 | €57,708 | +€1,890 | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €29,338 | €29,338 | = | 0.0% |
| Trade debts | 44 | €22,433 | €22,223 | -€210 | -0.9% |
| Suppliers | 440/4 | €22,433 | €22,223 | -€210 | -0.9% |
| Taxes, remuneration and social security | 45 | €4,048 | €6,148 | +€2,100 | +51.9% |
| Taxes | 450/3 | €4,048 | €6,148 | +€2,100 | +51.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,753 | €16,145 | +€392 | +2.5% |
| Other operating charges | 640/8 | €1,467 | €717 | -€750 | -51.1% |
| Gross operating margin | 9900 | -€1,943 | €1,013 | +€2,956 | |
| Operating profit (loss) | 9901 | -€19,163 | -€15,849 | +€3,314 | +17.3% |
| Financial income | 75/76B | €6,003 | €4,528 | -€1,475 | -24.6% |
| Recurring financial income | 75 | €6,003 | €4,528 | -€1,475 | -24.6% |
| Financial charges | 65/66B | €8,603 | €7,225 | -€1,378 | -16.0% |
| Recurring financial charges | 65 | €8,603 | €7,225 | -€1,378 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | -€21,763 | -€18,546 | +€3,216 | +14.8% |
| Profit (loss) for the period | 9904 | -€21,763 | -€18,546 | +€3,216 | +14.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,763 | -€18,546 | +€3,216 | +14.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.