B&C Cie: 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&C Cie
Largest movements
- Tangible fixed assets -€3,679
down €3,679 (-100%), from €3,679 to €0
- Cash +€1,155
up €1,155 (+70.8%), from €1,632 to €2,787
mainly Depreciation (+€3,679) and Receivables within one year (+€286)
- Receivables within one year -€286
down €286 (-24.8%), from €1,155 to €869
- Current portion of long-term debt -€2,647
down €2,647 (-100%), from €2,647 to €0
- Profit (loss) carried forward -€104
down €104 (-3.2%), from -€3,261 to -€3,365
- Gross operating margin +€1,446
up €1,446 (+63.7%), from €2,271 to €3,718
- Other operating charges -€879
down €879 (-92.1%), from €954 to €75
- Depreciation -€571
down €571 (-13.4%), from €4,250 to €3,679
- Financial charges -€39
down €39 (-36.8%), from €106 to €67
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 | €6,466 | €3,656 | -€2,811 | -43.5% |
| Fixed assets | 21/28 | €3,679 | €0 | -€3,679 | -100% |
| Tangible fixed assets | 22/27 | €3,679 | €0 | -€3,679 | -100% |
| Leasing and similar rights | 25 | €3,679 | €0 | -€3,679 | -100% |
| Current assets | 29/58 | €2,787 | €3,656 | +€869 | +31.2% |
| Amounts receivable within one year | 40/41 | €1,155 | €869 | -€286 | -24.8% |
| Other amounts receivable | 41 | €1,155 | €869 | -€286 | -24.8% |
| Cash at bank and in hand | 54/58 | €1,632 | €2,787 | +€1,155 | +70.8% |
| Total equity and liabilities | 10/49 | €6,466 | €3,656 | -€2,811 | -43.5% |
| Equity | 10/15 | €2,939 | €2,835 | -€104 | -3.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | - | €6,200 | +€6,200 | |
| Issued capital | 100 | - | €6,200 | +€6,200 | |
| Profit (loss) carried forward | 14 | -€3,261 | -€3,365 | -€104 | -3.2% |
| Amounts payable | 17/49 | €3,527 | €821 | -€2,707 | -76.7% |
| Amounts payable within one year | 42/48 | €3,527 | €821 | -€2,707 | -76.7% |
| Current portion of amounts payable after more than one year | 42 | €2,647 | €0 | -€2,647 | -100% |
| Trade debts | 44 | €873 | €821 | -€53 | -6.0% |
| Suppliers | 440/4 | €873 | €821 | -€53 | -6.0% |
| Other amounts payable | 47/48 | €7 | - | -€7 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,250 | €3,679 | -€571 | -13.4% |
| Other operating charges | 640/8 | €954 | €75 | -€879 | -92.1% |
| Gross operating margin | 9900 | €2,271 | €3,718 | +€1,446 | +63.7% |
| Operating profit (loss) | 9901 | -€2,933 | -€37 | +€2,896 | +98.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €106 | €67 | -€39 | -36.8% |
| Recurring financial charges | 65 | €106 | €67 | -€39 | -36.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,039 | -€104 | +€2,935 | +96.6% |
| Profit (loss) for the period | 9904 | -€3,039 | -€104 | +€2,935 | +96.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,039 | -€104 | +€2,935 | +96.6% |
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 19 October 2026 via checked.be.