B-LEAN: 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-LEAN
Largest movements
- Receivables within one year +€24,622
up €24,622 (+19.0%), from €129,900 to €154,521
of which Other amounts receivable: +€26,964
- Tangible fixed assets -€4,761
down €4,761 (-37.5%), from €12,684 to €7,923
of which Furniture and vehicles: -€3,592
- Cash -€3,224
down €3,224 (-16.5%), from €19,536 to €16,312
mainly Receivables within one year (-€24,622) and Trade debts (-€6,794)
- Tax, wage and social debts +€16,960
up €16,960 (+79.1%), from €21,449 to €38,409
- Reserves +€16,254
up €16,254 (+11.3%), from €143,680 to €159,934
- Trade debts -€6,794
no longer reported in 2024 (was €6,794)
- Other debts -€5,000
down €5,000 (-70.0%), from €7,143 to €2,143
- Debts after one year -€4,770
down €4,770 (-38.4%), from €12,420 to €7,650
- Taxes +€17,022
up €17,022 (+132.7%), from €12,831 to €29,853
- Gross operating margin +€4,303
up €4,303 (+10.2%), from €42,279 to €46,582
- Financial income +€2,031
up €2,031 (+40.1%), from €5,068 to €7,099
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 | €197,921 | €214,690 | +€16,768 | +8.5% |
| Fixed assets | 21/28 | €47,684 | €42,923 | -€4,761 | -10.0% |
| Tangible fixed assets | 22/27 | €12,684 | €7,923 | -€4,761 | -37.5% |
| Land and buildings | 22 | €687 | €600 | -€87 | -12.7% |
| Plant, machinery and equipment | 23 | €3,275 | €2,192 | -€1,082 | -33.0% |
| Furniture and vehicles | 24 | €8,721 | €5,130 | -€3,592 | -41.2% |
| Financial fixed assets | 28 | €35,000 | €35,000 | = | 0.0% |
| Current assets | 29/58 | €150,238 | €171,767 | +€21,529 | +14.3% |
| Amounts receivable within one year | 40/41 | €129,900 | €154,521 | +€24,622 | +19.0% |
| Trade receivables | 40 | €24,467 | €22,125 | -€2,342 | -9.6% |
| Other amounts receivable | 41 | €105,433 | €132,397 | +€26,964 | +25.6% |
| Cash at bank and in hand | 54/58 | €19,536 | €16,312 | -€3,224 | -16.5% |
| Deferred charges and accrued income | 490/1 | €802 | €934 | +€132 | +16.4% |
| Total equity and liabilities | 10/49 | €197,921 | €214,690 | +€16,768 | +8.5% |
| Equity | 10/15 | €145,680 | €161,934 | +€16,254 | +11.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €143,680 | €159,934 | +€16,254 | +11.3% |
| Distributable reserves | 133 | €143,680 | €159,934 | +€16,254 | +11.3% |
| Amounts payable | 17/49 | €52,241 | €52,756 | +€515 | +1.0% |
| Amounts payable after more than one year | 17 | €12,420 | €7,650 | -€4,770 | -38.4% |
| Financial debts | 170/4 | €12,420 | €7,650 | -€4,770 | -38.4% |
| Amounts payable within one year | 42/48 | €39,821 | €45,106 | +€5,285 | +13.3% |
| Current portion of amounts payable after more than one year | 42 | €4,435 | €4,554 | +€119 | +2.7% |
| Trade debts | 44 | €6,794 | - | -€6,794 | |
| Suppliers | 440/4 | €6,794 | - | -€6,794 | |
| Taxes, remuneration and social security | 45 | €21,449 | €38,409 | +€16,960 | +79.1% |
| Taxes | 450/3 | €21,449 | €38,409 | +€16,960 | +79.1% |
| Other amounts payable | 47/48 | €7,143 | €2,143 | -€5,000 | -70.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,100 | €5,358 | +€258 | +5.1% |
| Other operating charges | 640/8 | €255 | €393 | +€138 | +54.1% |
| Gross operating margin | 9900 | €42,279 | €46,582 | +€4,303 | +10.2% |
| Operating profit (loss) | 9901 | €36,924 | €40,831 | +€3,907 | +10.6% |
| Financial income | 75/76B | €5,068 | €7,099 | +€2,031 | +40.1% |
| Recurring financial income | 75 | €5,068 | €7,099 | +€2,031 | +40.1% |
| Financial charges | 65/66B | €1,437 | €1,824 | +€386 | +26.9% |
| Recurring financial charges | 65 | €1,437 | €1,824 | +€386 | +26.9% |
| Profit (loss) for the period before taxes | 9903 | €40,555 | €46,106 | +€5,552 | +13.7% |
| Income taxes | 67/77 | €12,831 | €29,853 | +€17,022 | +132.7% |
| Profit (loss) for the period | 9904 | €27,724 | €16,254 | -€11,470 | -41.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,724 | €16,254 | -€11,470 | -41.4% |
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 8 October 2026 via checked.be.