B.I.O.S.: 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.I.O.S.
Largest movements
- Receivables within one year +€1,195
up €1,195 (+3.4%), from €35,000 to €36,195
- Other debts +€9,290
up €9,290 (+12.5%), from €74,293 to €83,583
- Profit (loss) carried forward -€7,894
down €7,894 (-16.4%), from -€48,118 to -€56,012
- Trade debts -€574
down €574 (-100%), from €574 to €0
- Gross operating margin -€3,193
down €3,193 (-156%), from -€2,045 to -€5,238
- Financial charges +€1,815
up €1,815 (+1,400%), from €130 to €1,944
- Other operating charges +€328
up €328 (+85.3%), from €384 to €712
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 | €47,200 | €48,022 | +€821 | +1.7% |
| Current assets | 29/58 | €47,200 | €48,022 | +€821 | +1.7% |
| Amounts receivable within one year | 40/41 | €35,000 | €36,195 | +€1,195 | +3.4% |
| Trade receivables | 40 | €35,000 | €36,195 | +€1,195 | +3.4% |
| Cash at bank and in hand | 54/58 | €12,200 | €11,826 | -€374 | -3.1% |
| Total equity and liabilities | 10/49 | €47,200 | €48,022 | +€821 | +1.7% |
| Equity | 10/15 | -€27,667 | -€35,561 | -€7,894 | -28.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,118 | -€56,012 | -€7,894 | -16.4% |
| Amounts payable | 17/49 | €74,867 | €83,583 | +€8,716 | +11.6% |
| Amounts payable within one year | 42/48 | €74,867 | €83,583 | +€8,716 | +11.6% |
| Trade debts | 44 | €574 | €0 | -€574 | -100% |
| Suppliers | 440/4 | €574 | €0 | -€574 | -100% |
| Other amounts payable | 47/48 | €74,293 | €83,583 | +€9,290 | +12.5% |
| Other operating charges | 640/8 | €384 | €712 | +€328 | +85.3% |
| Gross operating margin | 9900 | -€2,045 | -€5,238 | -€3,193 | -156% |
| Operating profit (loss) | 9901 | -€2,429 | -€5,950 | -€3,521 | -145% |
| Financial charges | 65/66B | €130 | €1,944 | +€1,815 | +1,400% |
| Recurring financial charges | 65 | €130 | €1,944 | +€1,815 | +1,400% |
| Profit (loss) for the period before taxes | 9903 | -€2,559 | -€7,894 | -€5,335 | -208% |
| Profit (loss) for the period | 9904 | -€2,559 | -€7,894 | -€5,335 | -208% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,559 | -€7,894 | -€5,335 | -208% |
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 23 October 2026 via checked.be.