B FOR YOU: 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 FOR YOU
Largest movements
- Cash +€556
up €556 (+132.6%), from €419 to €975
mainly Other debts (+€28,423) and Receivables within one year (+€52)
- Other debts +€28,423
up €28,423 (+57.1%), from €49,775 to €78,198
- Profit (loss) carried forward -€16,838
down €16,838 (-24.9%), from -€67,713 to -€84,551
- Debts after one year -€6,843
down €6,843 (-53.5%), from €12,788 to €5,945
of which Financial debts: -€6,843
- Trade debts -€2,101
down €2,101 (-69.0%), from €3,044 to €943
- Tax, wage and social debts -€2,000
no longer reported in 2024 (was €2,000)
- Gross operating margin +€15,188
up €15,188 (+51.1%), from -€29,730 to -€14,542
- Turnover +€10,852
up €10,852 (+75.0%), from €14,461 to €25,313
- Purchases and services -€4,368
down €4,368 (-9.9%), from €44,223 to €39,855
- Other operating charges -€393
down €393 (-18.2%), from €2,161 to €1,767
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 | €16,895 | €17,536 | +€642 | +3.8% |
| Fixed assets | 21/28 | €15,559 | €15,581 | +€23 | +0.1% |
| Intangible fixed assets | 21 | €3,937 | €3,937 | = | 0.0% |
| Tangible fixed assets | 22/27 | €7,622 | €7,622 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,120 | €1,120 | = | 0.0% |
| Furniture and vehicles | 24 | €6,502 | €6,502 | = | 0.0% |
| Financial fixed assets | 28 | €4,000 | €4,023 | +€23 | +0.6% |
| Current assets | 29/58 | €1,336 | €1,955 | +€619 | +46.3% |
| Amounts receivable within one year | 40/41 | €917 | €865 | -€52 | -5.7% |
| Other amounts receivable | 41 | €917 | €865 | -€52 | -5.7% |
| Cash at bank and in hand | 54/58 | €419 | €975 | +€556 | +132.6% |
| Deferred charges and accrued income | 490/1 | - | €115 | +€115 | |
| Total equity and liabilities | 10/49 | €16,895 | €17,536 | +€642 | +3.8% |
| Equity | 10/15 | -€50,713 | -€67,551 | -€16,838 | -33.2% |
| Contributions | 10/11 | €17,000 | €17,000 | = | 0.0% |
| Capital | 10 | €17,000 | €17,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Uncalled capital | 101 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,713 | -€84,551 | -€16,838 | -24.9% |
| Amounts payable | 17/49 | €67,607 | €85,087 | +€17,480 | +25.9% |
| Amounts payable after more than one year | 17 | €12,788 | €5,945 | -€6,843 | -53.5% |
| Financial debts | 170/4 | €9,788 | €2,945 | -€6,843 | -69.9% |
| Other amounts payable | 178/9 | €3,000 | €3,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €54,819 | €79,142 | +€24,322 | +44.4% |
| Trade debts | 44 | €3,044 | €943 | -€2,101 | -69.0% |
| Suppliers | 440/4 | €3,044 | €943 | -€2,101 | -69.0% |
| Taxes, remuneration and social security | 45 | €2,000 | - | -€2,000 | |
| Taxes | 450/3 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €49,775 | €78,198 | +€28,423 | +57.1% |
| Turnover | 70 | €14,461 | €25,313 | +€10,852 | +75.0% |
| Non-recurring operating income | 76A | €31 | - | -€31 | |
| Goods, raw materials, services and sundry goods | 60/61 | €44,223 | €39,855 | -€4,368 | -9.9% |
| Remuneration, social security and pensions | 62 | €282 | - | -€282 | |
| Other operating charges | 640/8 | €2,161 | €1,767 | -€393 | -18.2% |
| Gross operating margin | 9900 | -€29,730 | -€14,542 | +€15,188 | +51.1% |
| Operating profit (loss) | 9901 | -€32,174 | -€16,310 | +€15,864 | +49.3% |
| Financial income | 75/76B | - | €23 | +€23 | |
| Recurring financial income | 75 | - | €23 | +€23 | |
| Financial charges | 65/66B | €824 | €551 | -€273 | -33.1% |
| Recurring financial charges | 65 | €824 | €551 | -€273 | -33.1% |
| Profit (loss) for the period before taxes | 9903 | -€32,998 | -€16,838 | +€16,160 | +49.0% |
| Profit (loss) for the period | 9904 | -€32,998 | -€16,838 | +€16,160 | +49.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,998 | -€16,838 | +€16,160 | +49.0% |
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 9 October 2026 via checked.be.