B&D CONCEPT: 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&D CONCEPT
Largest movements
- Receivables within one year -€56,558
down €56,558 (-37.7%), from €150,039 to €93,481
of which Trade receivables: -€58,088
- Cash +€13,686
up €13,686 (+58.1%), from €23,544 to €37,229
mainly Receivables within one year (+€56,558) and Net result for the year (+€32,008)
- Trade debts -€72,026
down €72,026 (-58.5%), from €123,091 to €51,065
- Other debts +€25,920
new in 2023: €25,920
- Advances received -€16,701
no longer reported in 2023 (was €16,701)
- Profit (loss) carried forward +€14,008
up €14,008 (+65.3%), from €21,447 to €35,455
- Tax, wage and social debts +€7,020
up €7,020 (+92.9%), from €7,558 to €14,578
- Turnover -€308,468
no longer reported in 2023 (was €308,468)
- Purchases and services -€282,433
no longer reported in 2023 (was €282,433)
- Gross operating margin +€14,545
up €14,545 (+55.9%), from €26,035 to €40,580
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 | €174,997 | €133,218 | -€41,779 | -23.9% |
| Fixed assets | 21/28 | €1,415 | €2,508 | +€1,093 | +77.2% |
| Tangible fixed assets | 22/27 | €1,415 | €2,508 | +€1,093 | +77.2% |
| Plant, machinery and equipment | 23 | €118 | - | -€118 | |
| Furniture and vehicles | 24 | €1,297 | €2,508 | +€1,211 | +93.3% |
| Current assets | 29/58 | €173,582 | €130,710 | -€42,872 | -24.7% |
| Amounts receivable within one year | 40/41 | €150,039 | €93,481 | -€56,558 | -37.7% |
| Trade receivables | 40 | €145,711 | €87,622 | -€58,088 | -39.9% |
| Other amounts receivable | 41 | €4,328 | €5,858 | +€1,530 | +35.4% |
| Cash at bank and in hand | 54/58 | €23,544 | €37,229 | +€13,686 | +58.1% |
| Total equity and liabilities | 10/49 | €174,997 | €133,218 | -€41,779 | -23.9% |
| Equity | 10/15 | €27,647 | €41,655 | +€14,008 | +50.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,447 | €35,455 | +€14,008 | +65.3% |
| Amounts payable | 17/49 | €147,350 | €91,563 | -€55,787 | -37.9% |
| Amounts payable within one year | 42/48 | €147,350 | €91,563 | -€55,787 | -37.9% |
| Trade debts | 44 | €123,091 | €51,065 | -€72,026 | -58.5% |
| Suppliers | 440/4 | €123,091 | €51,065 | -€72,026 | -58.5% |
| Advances received on contracts in progress | 46 | €16,701 | - | -€16,701 | |
| Taxes, remuneration and social security | 45 | €7,558 | €14,578 | +€7,020 | +92.9% |
| Taxes | 450/3 | €7,558 | €14,578 | +€7,020 | +92.9% |
| Other amounts payable | 47/48 | - | €25,920 | +€25,920 | |
| Turnover | 70 | €308,468 | - | -€308,468 | |
| Goods, raw materials, services and sundry goods | 60/61 | €282,433 | - | -€282,433 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €171 | €607 | +€436 | +255.5% |
| Other operating charges | 640/8 | €815 | €655 | -€161 | -19.7% |
| Gross operating margin | 9900 | €26,035 | €40,580 | +€14,545 | +55.9% |
| Operating profit (loss) | 9901 | €25,049 | €39,318 | +€14,269 | +57.0% |
| Financial income | 75/76B | €1 | €53 | +€52 | +8139.1% |
| Recurring financial income | 75 | €1 | €53 | +€52 | +8139.1% |
| Financial charges | 65/66B | €250 | €343 | +€94 | +37.6% |
| Recurring financial charges | 65 | €250 | €343 | +€94 | +37.6% |
| Profit (loss) for the period before taxes | 9903 | €24,800 | €39,028 | +€14,228 | +57.4% |
| Income taxes | 67/77 | €7,842 | €7,020 | -€822 | -10.5% |
| Profit (loss) for the period | 9904 | €16,958 | €32,008 | +€15,050 | +88.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,958 | €32,008 | +€15,050 | +88.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.