B-ESTATES: 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-ESTATES
Largest movements
- Receivables within one year +€7,235
up €7,235 (+11.0%), from €65,477 to €72,712
of which Trade receivables: +€5,238
- Deferred charges and accrued income -€5,616
no longer reported in 2024 (was €5,616)
- Tangible fixed assets +€5,283
new in 2024: €5,283
- Trade debts +€29,312
up €29,312 (+285.3%), from €10,273 to €39,585
- Profit (loss) carried forward -€14,052
new in 2024: -€14,052
- Short-term financial debts -€8,256
down €8,256 (-48.8%), from €16,901 to €8,646
- Reserves -€867
down €867 (-9.9%), from €8,789 to €7,922
- Gross operating margin -€33,384
down €33,384, from €21,279 to -€12,105
- Taxes -€6,724
down €6,724 (-96.7%), from €6,957 to €232
- Other operating charges -€2,494
down €2,494 (-47.5%), from €5,255 to €2,761
- Financial income +€864
up €864 (+34.5%), from €2,503 to €3,367
- Financial charges -€478
down €478 (-13.1%), from €3,648 to €3,170
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,093 | €77,995 | +€6,902 | +9.7% |
| Fixed assets | 21/28 | - | €5,283 | +€5,283 | |
| Tangible fixed assets | 22/27 | - | €5,283 | +€5,283 | |
| Other tangible fixed assets | 26 | - | €5,283 | +€5,283 | |
| Current assets | 29/58 | €71,093 | €72,712 | +€1,619 | +2.3% |
| Amounts receivable within one year | 40/41 | €65,477 | €72,712 | +€7,235 | +11.0% |
| Trade receivables | 40 | €14,263 | €19,501 | +€5,238 | +36.7% |
| Other amounts receivable | 41 | €51,214 | €53,211 | +€1,997 | +3.9% |
| Deferred charges and accrued income | 490/1 | €5,616 | - | -€5,616 | |
| Total equity and liabilities | 10/49 | €71,093 | €77,995 | +€6,902 | +9.7% |
| Equity | 10/15 | €21,189 | €6,270 | -€14,919 | -70.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €8,789 | €7,922 | -€867 | -9.9% |
| Distributable reserves | 133 | €8,789 | €7,922 | -€867 | -9.9% |
| Profit (loss) carried forward | 14 | - | -€14,052 | -€14,052 | |
| Amounts payable | 17/49 | €49,903 | €71,725 | +€21,821 | +43.7% |
| Amounts payable within one year | 42/48 | €49,903 | €71,725 | +€21,821 | +43.7% |
| Financial debts | 43 | €16,901 | €8,646 | -€8,256 | -48.8% |
| Credit institutions | 430/8 | €16,901 | €8,646 | -€8,256 | -48.8% |
| Trade debts | 44 | €10,273 | €39,585 | +€29,312 | +285.3% |
| Suppliers | 440/4 | €10,273 | €39,585 | +€29,312 | +285.3% |
| Taxes, remuneration and social security | 45 | €22,729 | €23,494 | +€765 | +3.4% |
| Taxes | 450/3 | €22,729 | €23,494 | +€765 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €17 | +€17 | |
| Other operating charges | 640/8 | €5,255 | €2,761 | -€2,494 | -47.5% |
| Gross operating margin | 9900 | €21,279 | -€12,105 | -€33,384 | |
| Operating profit (loss) | 9901 | €16,024 | -€14,884 | -€30,907 | |
| Financial income | 75/76B | €2,503 | €3,367 | +€864 | +34.5% |
| Recurring financial income | 75 | €2,503 | €3,367 | +€864 | +34.5% |
| Financial charges | 65/66B | €3,648 | €3,170 | -€478 | -13.1% |
| Recurring financial charges | 65 | €3,648 | €3,170 | -€478 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €14,879 | -€14,687 | -€29,566 | |
| Income taxes | 67/77 | €6,957 | €232 | -€6,724 | -96.7% |
| Profit (loss) for the period | 9904 | €7,922 | -€14,919 | -€22,842 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,922 | -€14,919 | -€22,842 |
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 6 October 2026 via checked.be.