B-EFFICIENT SERVICES: 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-EFFICIENT SERVICES
Largest movements
- Tangible fixed assets +€225,330
up €225,330 (+901.3%), from €25,000 to €250,330
of which Land and buildings: +€180,000
- Receivables within one year +€58,321
up €58,321 (+260.2%), from €22,415 to €80,737
of which Trade receivables: +€41,145
- Cash +€5,926
up €5,926 (+2752.8%), from €215 to €6,141
mainly Trade debts (+€247,715) and Net result for the year (+€50,590)
- Trade debts +€247,715
up €247,715 (+2401.6%), from €10,315 to €258,030
- Profit (loss) carried forward +€50,590
up €50,590, from -€12,474 to €38,116
- Other debts -€27,764
down €27,764 (-92.6%), from €29,979 to €2,215
- Tax, wage and social debts +€19,036
up €19,036 (+231.8%), from €8,211 to €27,247
of which Taxes: +€18,208
- Gross operating margin +€180,237
up €180,237, from -€834 to €179,403
- Staff costs +€95,035
up €95,035 (+792.0%), from €11,999 to €107,034
- Taxes +€14,569
new in 2024: €14,569
- Depreciation +€5,770
new in 2024: €5,770
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 | €56,031 | €345,608 | +€289,578 | +516.8% |
| Fixed assets | 21/28 | €33,400 | €258,730 | +€225,330 | +674.6% |
| Tangible fixed assets | 22/27 | €25,000 | €250,330 | +€225,330 | +901.3% |
| Land and buildings | 22 | €25,000 | €205,000 | +€180,000 | +720.0% |
| Plant, machinery and equipment | 23 | - | €45,330 | +€45,330 | |
| Financial fixed assets | 28 | €8,400 | €8,400 | = | 0.0% |
| Current assets | 29/58 | €22,631 | €86,878 | +€64,248 | +283.9% |
| Amounts receivable within one year | 40/41 | €22,415 | €80,737 | +€58,321 | +260.2% |
| Trade receivables | 40 | €20,550 | €61,695 | +€41,145 | +200.2% |
| Other amounts receivable | 41 | €1,865 | €19,042 | +€17,177 | +921.0% |
| Cash at bank and in hand | 54/58 | €215 | €6,141 | +€5,926 | +2752.8% |
| Total equity and liabilities | 10/49 | €56,031 | €345,608 | +€289,578 | +516.8% |
| Equity | 10/15 | €7,526 | €58,116 | +€50,590 | +672.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | - | -€20,000 | |
| Issued capital | 100 | €20,000 | - | -€20,000 | |
| Outside capital | 11 | - | €20,000 | +€20,000 | |
| Other | 1109/19 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | -€12,474 | €38,116 | +€50,590 | |
| Amounts payable | 17/49 | €48,504 | €287,492 | +€238,988 | +492.7% |
| Amounts payable within one year | 42/48 | €48,504 | €287,492 | +€238,988 | +492.7% |
| Trade debts | 44 | €10,315 | €258,030 | +€247,715 | +2401.6% |
| Suppliers | 440/4 | €10,315 | €258,030 | +€247,715 | +2401.6% |
| Taxes, remuneration and social security | 45 | €8,211 | €27,247 | +€19,036 | +231.8% |
| Taxes | 450/3 | €136 | €18,344 | +€18,208 | +13426.0% |
| Remuneration and social security | 454/9 | €8,075 | €8,903 | +€828 | +10.3% |
| Other amounts payable | 47/48 | €29,979 | €2,215 | -€27,764 | -92.6% |
| Non-recurring operating income | 76A | - | €566 | +€566 | |
| Remuneration, social security and pensions | 62 | €11,999 | €107,034 | +€95,035 | +792.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,770 | +€5,770 | |
| Other operating charges | 640/8 | - | €1,278 | +€1,278 | |
| Gross operating margin | 9900 | -€834 | €179,403 | +€180,237 | |
| Operating profit (loss) | 9901 | -€12,833 | €65,322 | +€78,155 | |
| Financial charges | 65/66B | €141 | €163 | +€23 | +16.2% |
| Recurring financial charges | 65 | €141 | €163 | +€23 | +16.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,973 | €65,158 | +€78,132 | |
| Income taxes | 67/77 | - | €14,569 | +€14,569 | |
| Profit (loss) for the period | 9904 | -€12,973 | €50,590 | +€63,563 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,973 | €50,590 | +€63,563 |
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 1 October 2026 via checked.be.