B.LAGO: 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.LAGO
Largest movements
- Receivables within one year +€4,742
up €4,742 (+88.4%), from €5,367 to €10,109
of which Other amounts receivable: +€2,757
- Cash -€1,503
down €1,503 (-9.3%), from €16,199 to €14,695
mainly Receivables within one year (-€4,742) and Net result for the year (-€754)
- Trade debts +€2,276
up €2,276 (+1,062%), from €214 to €2,490
- Tax, wage and social debts +€1,718
up €1,718 (+26.7%), from €6,444 to €8,162
of which Remuneration and social security: +€2,500
- Profit (loss) carried forward -€754
down €754 (-6.3%), from €11,907 to €11,153
- Gross operating margin -€15,379
down €15,379, from €14,902 to -€477
- Taxes -€2,384
down €2,384 (-79.7%), from €2,992 to €608
- Financial income +€374
new in 2024: €374
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 | €21,566 | €24,804 | +€3,239 | +15.0% |
| Current assets | 29/58 | €21,566 | €24,804 | +€3,239 | +15.0% |
| Amounts receivable within one year | 40/41 | €5,367 | €10,109 | +€4,742 | +88.4% |
| Trade receivables | 40 | - | €1,985 | +€1,985 | |
| Other amounts receivable | 41 | €5,367 | €8,124 | +€2,757 | +51.4% |
| Cash at bank and in hand | 54/58 | €16,199 | €14,695 | -€1,503 | -9.3% |
| Total equity and liabilities | 10/49 | €21,566 | €24,804 | +€3,239 | +15.0% |
| Equity | 10/15 | €14,907 | €14,153 | -€754 | -5.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,907 | €11,153 | -€754 | -6.3% |
| Amounts payable | 17/49 | €6,658 | €10,652 | +€3,993 | +60.0% |
| Amounts payable within one year | 42/48 | €6,658 | €10,652 | +€3,993 | +60.0% |
| Trade debts | 44 | €214 | €2,490 | +€2,276 | +1,062% |
| Suppliers | 440/4 | €214 | €2,490 | +€2,276 | +1,062% |
| Taxes, remuneration and social security | 45 | €6,444 | €8,162 | +€1,718 | +26.7% |
| Taxes | 450/3 | €6,444 | €5,662 | -€782 | -12.1% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Gross operating margin | 9900 | €14,902 | -€477 | -€15,379 | |
| Operating profit (loss) | 9901 | €14,902 | -€477 | -€15,379 | |
| Financial income | 75/76B | - | €374 | +€374 | |
| Recurring financial income | 75 | - | €374 | +€374 | |
| Financial charges | 65/66B | €3 | €44 | +€41 | +1,303% |
| Recurring financial charges | 65 | €3 | €44 | +€41 | +1,303% |
| Profit (loss) for the period before taxes | 9903 | €14,899 | -€146 | -€15,046 | |
| Income taxes | 67/77 | €2,992 | €608 | -€2,384 | -79.7% |
| Profit (loss) for the period | 9904 | €11,907 | -€754 | -€12,662 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,907 | -€754 | -€12,662 |
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 22 October 2026 via checked.be.