B & E MOTORS: 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 & E MOTORS
Largest movements
- Cash +€29,683
up €29,683 (+120.9%), from €24,557 to €54,241
- Stocks and contracts -€9,125
down €9,125 (-57.8%), from €15,775 to €6,650
- Receivables within one year -€8,817
down €8,817 (-48.6%), from €18,157 to €9,340
of which Other amounts receivable: -€11,232
- Deferred charges and accrued income +€4,012
up €4,012 (+861.9%), from €465 to €4,477
- Trade debts +€10,360
up €10,360 (+1054.4%), from €983 to €11,343
- Current portion of long-term debt +€10,000
new in 2024: €10,000
- Profit (loss) carried forward -€4,758
down €4,758 (-10.9%), from €43,740 to €38,982
- Staff costs +€25,159
up €25,159 (+317.7%), from €7,918 to €33,077
- Gross operating margin -€11,613
down €11,613 (-33.2%), from €35,021 to €23,408
- Taxes -€5,088
no longer reported in 2024 (was €5,088)
- Other operating charges -€435
down €435 (-16.9%), from €2,578 to €2,143
From the 2022 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,955 | €74,707 | +€15,753 | +26.7% |
| Current assets | 29/58 | €58,955 | €74,707 | +€15,753 | +26.7% |
| Stocks and contracts in progress | 3 | €15,775 | €6,650 | -€9,125 | -57.8% |
| Stocks | 30/36 | €15,775 | €6,650 | -€9,125 | -57.8% |
| Amounts receivable within one year | 40/41 | €18,157 | €9,340 | -€8,817 | -48.6% |
| Trade receivables | 40 | €1,819 | €4,233 | +€2,415 | +132.8% |
| Other amounts receivable | 41 | €16,339 | €5,106 | -€11,232 | -68.7% |
| Cash at bank and in hand | 54/58 | €24,557 | €54,241 | +€29,683 | +120.9% |
| Deferred charges and accrued income | 490/1 | €465 | €4,477 | +€4,012 | +861.9% |
| Total equity and liabilities | 10/49 | €58,955 | €74,707 | +€15,753 | +26.7% |
| Equity | 10/15 | €51,800 | €47,042 | -€4,758 | -9.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €43,740 | €38,982 | -€4,758 | -10.9% |
| Amounts payable | 17/49 | €7,155 | €27,666 | +€20,511 | +286.7% |
| Amounts payable within one year | 42/48 | €7,155 | €27,666 | +€20,511 | +286.7% |
| Current portion of amounts payable after more than one year | 42 | - | €10,000 | +€10,000 | |
| Trade debts | 44 | €983 | €11,343 | +€10,360 | +1054.4% |
| Suppliers | 440/4 | €983 | €11,343 | +€10,360 | +1054.4% |
| Taxes, remuneration and social security | 45 | €6,172 | €6,323 | +€151 | +2.4% |
| Taxes | 450/3 | €5,631 | €3,566 | -€2,065 | -36.7% |
| Remuneration and social security | 454/9 | €541 | €2,758 | +€2,216 | +409.5% |
| Remuneration, social security and pensions | 62 | €7,918 | €33,077 | +€25,159 | +317.7% |
| Other operating charges | 640/8 | €2,578 | €2,143 | -€435 | -16.9% |
| Gross operating margin | 9900 | €35,021 | €23,408 | -€11,613 | -33.2% |
| Operating profit (loss) | 9901 | €24,525 | -€11,812 | -€36,337 | |
| Financial income | 75/76B | €313 | - | -€313 | |
| Recurring financial income | 75 | €313 | - | -€313 | |
| Financial charges | 65/66B | €277 | €223 | -€54 | -19.4% |
| Recurring financial charges | 65 | €277 | €223 | -€54 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | €24,561 | -€12,035 | -€36,596 | |
| Income taxes | 67/77 | €5,088 | - | -€5,088 | |
| Profit (loss) for the period | 9904 | €19,473 | -€12,035 | -€31,508 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,473 | -€12,035 | -€31,508 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.