B.FOX: 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.FOX
Largest movements
- Tangible fixed assets -€8,664
down €8,664 (-27.9%), from €31,058 to €22,394
- Cash -€3,570
down €3,570 (-4.8%), from €73,624 to €70,054
mainly Tax, wage and social debts (-€20,034) and Debts after one year (-€6,028)
- Tax, wage and social debts -€20,034
down €20,034 (-68.3%), from €29,331 to €9,297
of which Remuneration and social security: -€11,490
- Profit (loss) carried forward +€15,345
up €15,345 (+48.8%), from €31,426 to €46,771
- Debts after one year -€6,028
down €6,028 (-39.7%), from €15,181 to €9,152
- Trade debts -€4,344
down €4,344 (-97.1%), from €4,474 to €130
- Other debts +€2,846
up €2,846 (+19.0%), from €15,000 to €17,846
- Turnover -€52,720
down €52,720 (-35.5%), from €148,634 to €95,914
- Gross operating margin -€28,056
down €28,056 (-49.1%), from €57,124 to €29,067
- Purchases and services -€24,663
down €24,663 (-27.0%), from €91,510 to €66,847
- Depreciation -€5,726
down €5,726 (-39.0%), from €14,693 to €8,966
- Taxes -€4,305
down €4,305 (-51.6%), from €8,341 to €4,036
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €104,682 | €92,525 | -€12,157 | -11.6% |
| Fixed assets | 21/28 | €31,058 | €22,394 | -€8,664 | -27.9% |
| Tangible fixed assets | 22/27 | €31,058 | €22,394 | -€8,664 | -27.9% |
| Furniture and vehicles | 24 | €31,058 | €22,394 | -€8,664 | -27.9% |
| Current assets | 29/58 | €73,624 | €70,131 | -€3,493 | -4.7% |
| Cash at bank and in hand | 54/58 | €73,624 | €70,054 | -€3,570 | -4.8% |
| Deferred charges and accrued income | 490/1 | - | €77 | +€77 | |
| Total equity and liabilities | 10/49 | €104,682 | €92,525 | -€12,157 | -11.6% |
| Equity | 10/15 | €34,726 | €50,071 | +€15,345 | +44.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €300 | €300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Legal reserve | 130 | €300 | €300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,426 | €46,771 | +€15,345 | +48.8% |
| Amounts payable | 17/49 | €69,956 | €42,454 | -€27,502 | -39.3% |
| Amounts payable after more than one year | 17 | €15,181 | €9,152 | -€6,028 | -39.7% |
| Financial debts | 170/4 | €15,181 | €9,152 | -€6,028 | -39.7% |
| Amounts payable within one year | 42/48 | €54,775 | €33,301 | -€21,474 | -39.2% |
| Current portion of amounts payable after more than one year | 42 | €5,971 | €6,028 | +€58 | +1.0% |
| Trade debts | 44 | €4,474 | €130 | -€4,344 | -97.1% |
| Suppliers | 440/4 | €4,474 | €130 | -€4,344 | -97.1% |
| Taxes, remuneration and social security | 45 | €29,331 | €9,297 | -€20,034 | -68.3% |
| Taxes | 450/3 | €14,841 | €6,297 | -€8,544 | -57.6% |
| Remuneration and social security | 454/9 | €14,490 | €3,000 | -€11,490 | -79.3% |
| Other amounts payable | 47/48 | €15,000 | €17,846 | +€2,846 | +19.0% |
| Turnover | 70 | €148,634 | €95,914 | -€52,720 | -35.5% |
| Non-recurring operating income | 76A | - | €302 | +€302 | |
| Goods, raw materials, services and sundry goods | 60/61 | €91,510 | €66,847 | -€24,663 | -27.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,693 | €8,966 | -€5,726 | -39.0% |
| Other operating charges | 640/8 | €2,170 | €706 | -€1,464 | -67.5% |
| Gross operating margin | 9900 | €57,124 | €29,067 | -€28,056 | -49.1% |
| Operating profit (loss) | 9901 | €40,262 | €19,395 | -€20,867 | -51.8% |
| Financial income | 75/76B | €420 | €295 | -€125 | -29.8% |
| Recurring financial income | 75 | €420 | €295 | -€125 | -29.8% |
| Financial charges | 65/66B | €615 | €309 | -€306 | -49.8% |
| Recurring financial charges | 65 | €615 | €309 | -€306 | -49.8% |
| Profit (loss) for the period before taxes | 9903 | €40,067 | €19,381 | -€20,686 | -51.6% |
| Income taxes | 67/77 | €8,341 | €4,036 | -€4,305 | -51.6% |
| Profit (loss) for the period | 9904 | €31,726 | €15,345 | -€16,381 | -51.6% |
| Profit (loss) for the period to be appropriated | 9905 | €31,726 | €15,345 | -€16,381 | -51.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.