B.C.D.E.M.: 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.C.D.E.M.
Largest movements
- Receivables within one year +€3,430
up €3,430 (+17.0%), from €20,140 to €23,570
of which Trade receivables: +€3,614
- Cash -€702
down €702 (-7.7%), from €9,108 to €8,406
mainly Net result for the year (-€14,507) and Receivables within one year (-€3,430)
- Profit (loss) carried forward -€14,507
down €14,507 (-67.5%), from €21,488 to €6,981
- Trade debts +€13,891
up €13,891 (+12971.7%), from €107 to €13,998
- Tax, wage and social debts +€3,344
up €3,344 (+43.7%), from €7,653 to €10,997
- Gross operating margin -€40,732
down €40,732, from €27,754 to -€12,978
- Taxes -€5,077
down €5,077 (-86.0%), from €5,904 to €827
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 | €29,249 | €31,977 | +€2,728 | +9.3% |
| Current assets | 29/58 | €29,249 | €31,977 | +€2,728 | +9.3% |
| Amounts receivable within one year | 40/41 | €20,140 | €23,570 | +€3,430 | +17.0% |
| Trade receivables | 40 | €15,885 | €19,499 | +€3,614 | +22.8% |
| Other amounts receivable | 41 | €4,255 | €4,071 | -€184 | -4.3% |
| Cash at bank and in hand | 54/58 | €9,108 | €8,406 | -€702 | -7.7% |
| Total equity and liabilities | 10/49 | €29,249 | €31,977 | +€2,728 | +9.3% |
| Equity | 10/15 | €21,488 | €6,981 | -€14,507 | -67.5% |
| Profit (loss) carried forward | 14 | €21,488 | €6,981 | -€14,507 | -67.5% |
| Amounts payable | 17/49 | €7,760 | €24,995 | +€17,235 | +222.1% |
| Amounts payable within one year | 42/48 | €7,760 | €24,995 | +€17,235 | +222.1% |
| Trade debts | 44 | €107 | €13,998 | +€13,891 | +12971.7% |
| Suppliers | 440/4 | €107 | €13,998 | +€13,891 | +12971.7% |
| Taxes, remuneration and social security | 45 | €7,653 | €10,997 | +€3,344 | +43.7% |
| Taxes | 450/3 | €7,653 | €10,997 | +€3,344 | +43.7% |
| Other operating charges | 640/8 | €384 | €607 | +€223 | +58.0% |
| Gross operating margin | 9900 | €27,754 | -€12,978 | -€40,732 | |
| Operating profit (loss) | 9901 | €27,370 | -€13,585 | -€40,955 | |
| Financial income | 75/76B | €112 | €252 | +€140 | +124.3% |
| Recurring financial income | 75 | €112 | €252 | +€140 | +124.3% |
| Financial charges | 65/66B | €89 | €347 | +€258 | +289.5% |
| Recurring financial charges | 65 | €89 | €347 | +€258 | +289.5% |
| Profit (loss) for the period before taxes | 9903 | €27,393 | -€13,680 | -€41,073 | |
| Income taxes | 67/77 | €5,904 | €827 | -€5,077 | -86.0% |
| Profit (loss) for the period | 9904 | €21,488 | -€14,507 | -€35,996 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,488 | -€14,507 | -€35,996 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.