B. & J. FREE MOTION: what changed
What changed
B. & J. FREE MOTION
filed annual accounts (NBB)
Net result for the year
-€60,215
2023 · -€60,723+€508
Equity
-€64,503
2023 · -€4,288-€60,215
Cash
€39
2023 · €20+€19
Balance sheet total
€362,235
2023 · €422,756-€60,521
Largest movements
Assets
- Receivables within one year -€32,487
down €32,487 (-33.3%), from €97,460 to €64,973
- Receivables after one year -€14,837
down €14,837 (-6.7%), from €220,674 to €205,837
- Tangible fixed assets -€13,217
down €13,217 (-12.6%), from €104,602 to €91,385
of which Land and buildings: -€12,431
Equity and liabilities
- Profit (loss) carried forward -€60,215
down €60,215 (-488%), from -€12,345 to -€72,560
Income statement
- Gross operating margin -€1,293
down €1,293 (-10.1%), from -€12,775 to -€14,068
- Depreciation -€1,221
down €1,221 (-8.5%), from €14,438 to €13,217
- Taxes -€946
no longer reported in 2024 (was €946)
- Other operating charges +€387
new in 2024: €387
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
-€60,723
Gross operating margin
-€1,293
Depreciation
+€1,221
Other operating charges
-€387
Financial charges
+€21
Taxes
+€946
Result 2024
-€60,215
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€19
Investment
€0
Financing
€0
Cash 2023
€20
From operations (derived)
+€19
Net result for the year
-€60,215
Depreciation
+€13,217
Receivables after one year
+€14,837
Receivables within one year
+€32,487
Trade debts
+€249
Other debts
-€556
Cash 2024
€39
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €422,756 | €362,235 | -€60,521 | -14.3% |
| Fixed assets | 21/28 | €104,602 | €91,385 | -€13,217 | -12.6% |
| Tangible fixed assets | 22/27 | €104,602 | €91,385 | -€13,217 | -12.6% |
| Land and buildings | 22 | €95,931 | €83,500 | -€12,431 | -13.0% |
| Furniture and vehicles | 24 | €8,671 | €7,885 | -€786 | -9.1% |
| Current assets | 29/58 | €318,154 | €270,850 | -€47,304 | -14.9% |
| Amounts receivable after more than one year | 29 | €220,674 | €205,837 | -€14,837 | -6.7% |
| Trade receivables | 290 | €220,674 | €205,837 | -€14,837 | -6.7% |
| Amounts receivable within one year | 40/41 | €97,460 | €64,973 | -€32,487 | -33.3% |
| Trade receivables | 40 | €97,460 | €64,973 | -€32,487 | -33.3% |
| Cash at bank and in hand | 54/58 | €20 | €39 | +€19 | +97.1% |
| Total equity and liabilities | 10/49 | €422,756 | €362,235 | -€60,521 | -14.3% |
| Equity | 10/15 | -€4,288 | -€64,503 | -€60,215 | -1,404% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,345 | -€72,560 | -€60,215 | -488% |
| Provisions and deferred taxes | 16 | €425,000 | €425,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €425,000 | €425,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €425,000 | €425,000 | = | 0.0% |
| Amounts payable | 17/49 | €2,045 | €1,738 | -€306 | -15.0% |
| Amounts payable within one year | 42/48 | €2,045 | €1,738 | -€306 | -15.0% |
| Trade debts | 44 | €1,489 | €1,738 | +€249 | +16.7% |
| Suppliers | 440/4 | €1,489 | €1,738 | +€249 | +16.7% |
| Other amounts payable | 47/48 | €556 | - | -€556 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,438 | €13,217 | -€1,221 | -8.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €32,487 | €32,487 | = | 0.0% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | -€12,775 | -€14,068 | -€1,293 | -10.1% |
| Operating profit (loss) | 9901 | -€59,700 | -€60,159 | -€459 | -0.8% |
| Financial charges | 65/66B | €78 | €56 | -€21 | -27.6% |
| Recurring financial charges | 65 | €78 | €56 | -€21 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | -€59,777 | -€60,215 | -€438 | -0.7% |
| Income taxes | 67/77 | €946 | - | -€946 | |
| Profit (loss) for the period | 9904 | -€60,723 | -€60,215 | +€508 | +0.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€60,723 | -€60,215 | +€508 | +0.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.