B&Csens: 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&Csens
Largest movements
- Cash +€13,336
up €13,336 (+41.4%), from €32,184 to €45,520
mainly Other debts (+€19,477) and Receivables within one year (+€12,353)
- Receivables within one year -€12,353
down €12,353 (-51.6%), from €23,929 to €11,576
of which Trade receivables: -€7,839
- Other debts +€19,477
up €19,477 (+1288.2%), from €1,512 to €20,989
- Profit (loss) carried forward -€17,761
down €17,761 (-94.1%), from -€18,869 to -€36,630
- Trade debts -€3,697
down €3,697 (-95.8%), from €3,859 to €162
- Tax, wage and social debts +€3,018
up €3,018, from €0 to €3,018
- Gross operating margin -€10,825
down €10,825 (-240.6%), from -€4,500 to -€15,325
- Other operating charges +€1,741
up €1,741 (+345.5%), from €504 to €2,245
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.
Cash bridge derived
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 | €56,113 | €57,096 | +€983 | +1.8% |
| Current assets | 29/58 | €56,113 | €57,096 | +€983 | +1.8% |
| Amounts receivable within one year | 40/41 | €23,929 | €11,576 | -€12,353 | -51.6% |
| Trade receivables | 40 | €19,414 | €11,576 | -€7,839 | -40.4% |
| Other amounts receivable | 41 | €4,514 | - | -€4,514 | |
| Cash at bank and in hand | 54/58 | €32,184 | €45,520 | +€13,336 | +41.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €56,113 | €57,096 | +€983 | +1.8% |
| Equity | 10/15 | €50,687 | €32,927 | -€17,761 | -35.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €63,356 | €63,356 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €61,496 | €61,496 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,869 | -€36,630 | -€17,761 | -94.1% |
| Amounts payable | 17/49 | €5,426 | €24,169 | +€18,743 | +345.5% |
| Amounts payable within one year | 42/48 | €5,371 | €24,169 | +€18,798 | +350.0% |
| Trade debts | 44 | €3,859 | €162 | -€3,697 | -95.8% |
| Suppliers | 440/4 | €3,859 | €162 | -€3,697 | -95.8% |
| Taxes, remuneration and social security | 45 | €0 | €3,018 | +€3,018 | |
| Taxes | 450/3 | €0 | €3,018 | +€3,018 | |
| Other amounts payable | 47/48 | €1,512 | €20,989 | +€19,477 | +1288.2% |
| Accrued charges and deferred income | 492/3 | €55 | - | -€55 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €504 | €2,245 | +€1,741 | +345.5% |
| Gross operating margin | 9900 | -€4,500 | -€15,325 | -€10,825 | -240.6% |
| Operating profit (loss) | 9901 | -€5,004 | -€17,570 | -€12,566 | -251.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €174 | €190 | +€17 | +9.5% |
| Recurring financial charges | 65 | €174 | €190 | +€17 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,178 | -€17,761 | -€12,583 | -243.0% |
| Profit (loss) for the period | 9904 | -€5,178 | -€17,761 | -€12,583 | -243.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,178 | -€17,761 | -€12,583 | -243.0% |
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 9 October 2026 via checked.be.