B&G: 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&G
Largest movements
- Cash +€39,326
up €39,326 (+79.3%), from €49,566 to €88,892
mainly Net result for the year (+€22,120) and Trade debts (+€16,214)
- Receivables within one year -€3,619
down €3,619 (-14.9%), from €24,254 to €20,635
of which Other amounts receivable: -€3,619
- Tangible fixed assets +€2,361
new in 2024: €2,361
- Profit (loss) carried forward +€22,120
up €22,120 (+41.9%), from €52,795 to €74,915
- Trade debts +€16,214
up €16,214 (+304.0%), from €5,334 to €21,548
- Staff costs +€22,114
new in 2024: €22,114
- Gross operating margin +€14,683
up €14,683 (+37.0%), from €39,721 to €54,403
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 | €74,263 | €113,057 | +€38,794 | +52.2% |
| Fixed assets | 21/28 | - | €2,361 | +€2,361 | |
| Tangible fixed assets | 22/27 | - | €2,361 | +€2,361 | |
| Furniture and vehicles | 24 | - | €2,361 | +€2,361 | |
| Current assets | 29/58 | €74,263 | €110,696 | +€36,433 | +49.1% |
| Stocks and contracts in progress | 3 | €344 | €580 | +€236 | +68.4% |
| Stocks | 30/36 | €344 | €580 | +€236 | +68.4% |
| Amounts receivable within one year | 40/41 | €24,254 | €20,635 | -€3,619 | -14.9% |
| Trade receivables | 40 | €6,769 | €6,769 | = | 0.0% |
| Other amounts receivable | 41 | €17,485 | €13,866 | -€3,619 | -20.7% |
| Cash at bank and in hand | 54/58 | €49,566 | €88,892 | +€39,326 | +79.3% |
| Deferred charges and accrued income | 490/1 | €99 | €589 | +€490 | +494.9% |
| Total equity and liabilities | 10/49 | €74,263 | €113,057 | +€38,794 | +52.2% |
| Equity | 10/15 | €54,295 | €76,415 | +€22,120 | +40.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,795 | €74,915 | +€22,120 | +41.9% |
| Amounts payable | 17/49 | €19,968 | €36,642 | +€16,674 | +83.5% |
| Amounts payable within one year | 42/48 | €19,968 | €36,642 | +€16,674 | +83.5% |
| Trade debts | 44 | €5,334 | €21,548 | +€16,214 | +304.0% |
| Suppliers | 440/4 | €5,334 | €21,548 | +€16,214 | +304.0% |
| Taxes, remuneration and social security | 45 | €14,611 | €15,070 | +€460 | +3.1% |
| Taxes | 450/3 | €13,631 | €14,180 | +€549 | +4.0% |
| Remuneration and social security | 454/9 | €980 | €891 | -€90 | -9.1% |
| Other amounts payable | 47/48 | €24 | €24 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €22,114 | +€22,114 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €139 | +€139 | |
| Other operating charges | 640/8 | €2,181 | €2,484 | +€303 | +13.9% |
| Gross operating margin | 9900 | €39,721 | €54,403 | +€14,683 | +37.0% |
| Operating profit (loss) | 9901 | €37,540 | €29,666 | -€7,874 | -21.0% |
| Financial income | 75/76B | €0 | €38 | +€38 | +376800.0% |
| Recurring financial income | 75 | €0 | €38 | +€38 | +376800.0% |
| Financial charges | 65/66B | €157 | €211 | +€54 | +34.0% |
| Recurring financial charges | 65 | €157 | €211 | +€54 | +34.0% |
| Profit (loss) for the period before taxes | 9903 | €37,383 | €29,493 | -€7,889 | -21.1% |
| Income taxes | 67/77 | €7,800 | €7,373 | -€427 | -5.5% |
| Profit (loss) for the period | 9904 | €29,583 | €22,120 | -€7,463 | -25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €29,583 | €22,120 | -€7,463 | -25.2% |
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 10 October 2026 via checked.be.