B.E.S.: 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.S.
Largest movements
- Receivables within one year -€42,133
down €42,133 (-74.4%), from €56,641 to €14,508
of which Trade receivables: -€42,141
- Cash +€24,113
up €24,113 (+94.5%), from €25,521 to €49,633
mainly Receivables within one year (+€42,133) and Net result for the year (+€926)
- Tax, wage and social debts -€13,435
down €13,435 (-54.1%), from €24,836 to €11,401
- Trade debts -€5,512
down €5,512 (-64.8%), from €8,512 to €3,000
- Profit (loss) carried forward +€926
up €926 (+2.2%), from €42,329 to €43,255
- Gross operating margin -€16,590
down €16,590 (-47.5%), from €34,916 to €18,325
- Other operating charges +€13,612
up €13,612 (+2167.4%), from €628 to €14,240
- Taxes -€5,859
down €5,859 (-67.3%), from €8,702 to €2,843
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 | €82,260 | €64,239 | -€18,021 | -21.9% |
| Fixed assets | 21/28 | €98 | €98 | = | 0.0% |
| Financial fixed assets | 28 | €98 | €98 | = | 0.0% |
| Current assets | 29/58 | €82,162 | €64,141 | -€18,021 | -21.9% |
| Amounts receivable within one year | 40/41 | €56,641 | €14,508 | -€42,133 | -74.4% |
| Trade receivables | 40 | €55,641 | €13,500 | -€42,141 | -75.7% |
| Other amounts receivable | 41 | €1,000 | €1,008 | +€8 | +0.8% |
| Cash at bank and in hand | 54/58 | €25,521 | €49,633 | +€24,113 | +94.5% |
| Total equity and liabilities | 10/49 | €82,260 | €64,239 | -€18,021 | -21.9% |
| Equity | 10/15 | €48,912 | €49,838 | +€926 | +1.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €382 | €382 | = | 0.0% |
| Non-distributable reserves | 130/1 | €382 | €382 | = | 0.0% |
| Reserves not available under the articles | 1311 | €382 | €382 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,329 | €43,255 | +€926 | +2.2% |
| Amounts payable | 17/49 | €33,348 | €14,401 | -€18,947 | -56.8% |
| Amounts payable within one year | 42/48 | €33,348 | €14,401 | -€18,947 | -56.8% |
| Trade debts | 44 | €8,512 | €3,000 | -€5,512 | -64.8% |
| Suppliers | 440/4 | €8,512 | €3,000 | -€5,512 | -64.8% |
| Taxes, remuneration and social security | 45 | €24,836 | €11,401 | -€13,435 | -54.1% |
| Taxes | 450/3 | €24,836 | €11,401 | -€13,435 | -54.1% |
| Other operating charges | 640/8 | €628 | €14,240 | +€13,612 | +2167.4% |
| Gross operating margin | 9900 | €34,916 | €18,325 | -€16,590 | -47.5% |
| Operating profit (loss) | 9901 | €34,288 | €4,085 | -€30,202 | -88.1% |
| Financial charges | 65/66B | €55 | €316 | +€262 | +480.5% |
| Recurring financial charges | 65 | €55 | €316 | +€262 | +480.5% |
| Profit (loss) for the period before taxes | 9903 | €34,233 | €3,769 | -€30,464 | -89.0% |
| Income taxes | 67/77 | €8,702 | €2,843 | -€5,859 | -67.3% |
| Profit (loss) for the period | 9904 | €25,531 | €926 | -€24,605 | -96.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,531 | €926 | -€24,605 | -96.4% |
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 4 October 2026 via checked.be.