B Enterprise Solutions: 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 Enterprise Solutions
Largest movements
- Cash -€100,772
down €100,772 (-64.5%), from €156,147 to €55,375
mainly Net result for the year (-€60,041) and Receivables within one year (-€34,231)
- Receivables within one year +€34,231
up €34,231 (+87.5%), from €39,123 to €73,354
of which Trade receivables: +€34,231
- Tangible fixed assets -€11,692
down €11,692 (-61.4%), from €19,038 to €7,346
of which Furniture and vehicles: -€11,019
- Reserves -€60,041
down €60,041 (-36.6%), from €164,098 to €104,057
of which Distributable reserves: -€60,041
- Tax, wage and social debts -€10,784
down €10,784 (-43.2%), from €24,937 to €14,153
of which Taxes: -€7,112
- Debts after one year -€8,418
down €8,418 (-100%), from €8,418 to €0
- Current portion of long-term debt -€2,713
down €2,713 (-24.4%), from €11,130 to €8,418
- Gross operating margin -€93,256
down €93,256, from €47,840 to -€45,416
- Taxes -€6,474
down €6,474 (-72.5%), from €8,936 to €2,462
- Depreciation -€2,428
down €2,428 (-17.2%), from €14,119 to €11,692
- Financial charges -€821
down €821 (-73.8%), from €1,112 to €291
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.
Derived cash bridge
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 | €216,637 | €138,375 | -€78,261 | -36.1% |
| Fixed assets | 21/28 | €19,038 | €7,346 | -€11,692 | -61.4% |
| Tangible fixed assets | 22/27 | €19,038 | €7,346 | -€11,692 | -61.4% |
| Land and buildings | 22 | €271 | €0 | -€271 | -100% |
| Plant, machinery and equipment | 23 | €402 | €0 | -€402 | -100% |
| Furniture and vehicles | 24 | €18,365 | €7,346 | -€11,019 | -60.0% |
| Current assets | 29/58 | €197,599 | €131,029 | -€66,570 | -33.7% |
| Amounts receivable within one year | 40/41 | €39,123 | €73,354 | +€34,231 | +87.5% |
| Trade receivables | 40 | €4,123 | €38,354 | +€34,231 | +830% |
| Other amounts receivable | 41 | €35,000 | €35,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €156,147 | €55,375 | -€100,772 | -64.5% |
| Deferred charges and accrued income | 490/1 | €2,329 | €2,300 | -€29 | -1.2% |
| Total equity and liabilities | 10/49 | €216,637 | €138,375 | -€78,261 | -36.1% |
| Equity | 10/15 | €170,298 | €110,257 | -€60,041 | -35.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €164,098 | €104,057 | -€60,041 | -36.6% |
| 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 | €162,238 | €102,197 | -€60,041 | -37.0% |
| Amounts payable | 17/49 | €46,339 | €28,118 | -€18,220 | -39.3% |
| Amounts payable after more than one year | 17 | €8,418 | €0 | -€8,418 | -100% |
| Financial debts | 170/4 | €8,418 | €0 | -€8,418 | -100% |
| Amounts payable within one year | 42/48 | €37,921 | €26,198 | -€11,723 | -30.9% |
| Current portion of amounts payable after more than one year | 42 | €11,130 | €8,418 | -€2,713 | -24.4% |
| Trade debts | 44 | €883 | €2,520 | +€1,636 | +185% |
| Suppliers | 440/4 | €883 | €2,520 | +€1,636 | +185% |
| Taxes, remuneration and social security | 45 | €24,937 | €14,153 | -€10,784 | -43.2% |
| Taxes | 450/3 | €21,265 | €14,153 | -€7,112 | -33.4% |
| Remuneration and social security | 454/9 | €3,673 | €0 | -€3,673 | -100% |
| Other amounts payable | 47/48 | €970 | €1,108 | +€138 | +14.2% |
| Accrued charges and deferred income | 492/3 | - | €1,920 | +€1,920 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,119 | €11,692 | -€2,428 | -17.2% |
| Other operating charges | 640/8 | €493 | €181 | -€312 | -63.3% |
| Gross operating margin | 9900 | €47,840 | -€45,416 | -€93,256 | |
| Operating profit (loss) | 9901 | €33,228 | -€57,289 | -€90,516 | |
| Financial charges | 65/66B | €1,112 | €291 | -€821 | -73.8% |
| Recurring financial charges | 65 | €1,112 | €291 | -€821 | -73.8% |
| Profit (loss) for the period before taxes | 9903 | €32,116 | -€57,579 | -€89,695 | |
| Income taxes | 67/77 | €8,936 | €2,462 | -€6,474 | -72.5% |
| Profit (loss) for the period | 9904 | €23,180 | -€60,041 | -€83,221 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,180 | -€60,041 | -€83,221 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.