B-Inventive: 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-Inventive
Largest movements
- Cash +€44,623
up €44,623 (+273.3%), from €16,330 to €60,953
mainly Net result for the year (+€38,284) and Other debts (+€4,803)
- Reserves +€38,284
up €38,284 (+201.9%), from €18,966 to €57,250
- Other debts +€4,803
up €4,803 (+959.5%), from €501 to €5,304
- Tax, wage and social debts +€1,037
new in 2024: €1,037
- Gross operating margin +€24,387
up €24,387 (+102.6%), from €23,774 to €48,161
- Taxes +€4,896
up €4,896 (+102.0%), from €4,798 to €9,693
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 | €22,671 | €66,830 | +€44,159 | +194.8% |
| Current assets | 29/58 | €22,671 | €66,830 | +€44,159 | +194.8% |
| Amounts receivable within one year | 40/41 | €6,341 | €5,876 | -€465 | -7.3% |
| Trade receivables | 40 | €5,536 | €4,817 | -€719 | -13.0% |
| Other amounts receivable | 41 | €805 | €1,059 | +€254 | +31.5% |
| Cash at bank and in hand | 54/58 | €16,330 | €60,953 | +€44,623 | +273.3% |
| Total equity and liabilities | 10/49 | €22,671 | €66,830 | +€44,159 | +194.8% |
| Equity | 10/15 | €21,966 | €60,250 | +€38,284 | +174.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €18,966 | €57,250 | +€38,284 | +201.9% |
| Distributable reserves | 133 | €18,966 | €57,250 | +€38,284 | +201.9% |
| Amounts payable | 17/49 | €706 | €6,580 | +€5,874 | +832.6% |
| Amounts payable within one year | 42/48 | €706 | €6,580 | +€5,874 | +832.6% |
| Trade debts | 44 | €205 | €239 | +€34 | +16.6% |
| Suppliers | 440/4 | €205 | €239 | +€34 | +16.6% |
| Taxes, remuneration and social security | 45 | - | €1,037 | +€1,037 | |
| Remuneration and social security | 454/9 | - | €1,037 | +€1,037 | |
| Other amounts payable | 47/48 | €501 | €5,304 | +€4,803 | +959.5% |
| Other operating charges | 640/8 | - | €118 | +€118 | |
| Gross operating margin | 9900 | €23,774 | €48,161 | +€24,387 | +102.6% |
| Operating profit (loss) | 9901 | €23,774 | €48,043 | +€24,269 | +102.1% |
| Financial charges | 65/66B | €10 | €65 | +€55 | +524.3% |
| Recurring financial charges | 65 | €10 | €65 | +€55 | +524.3% |
| Profit (loss) for the period before taxes | 9903 | €23,763 | €47,978 | +€24,214 | +101.9% |
| Income taxes | 67/77 | €4,798 | €9,693 | +€4,896 | +102.0% |
| Profit (loss) for the period | 9904 | €18,966 | €38,284 | +€19,318 | +101.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,966 | €38,284 | +€19,318 | +101.9% |
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 30 September 2026 via checked.be.