B-PLUS: 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-PLUS
Largest movements
- Cash +€40,352
up €40,352 (+356%), from €11,351 to €51,703
mainly Net result for the year (+€27,538) and Depreciation (+€14,375)
- Tangible fixed assets -€14,375
down €14,375 (-38.8%), from €37,038 to €22,663
of which Furniture and vehicles: -€9,475
- Stocks and contracts -€9,491
down €9,491 (-37.1%), from €25,583 to €16,092
of which Contracts in progress: -€9,491
- Receivables within one year +€6,263
up €6,263 (+6.6%), from €95,251 to €101,514
of which Trade receivables: +€5,999
- Profit (loss) carried forward +€27,538
up €27,538, from -€23,808 to €3,730
- Current portion of long-term debt -€13,246
down €13,246 (-77.7%), from €17,044 to €3,798
- Advances received +€9,518
up €9,518 (+1,727%), from €551 to €10,070
- Accrued charges and deferred income -€4,591
no longer reported in 2024 (was €4,591)
- Debts after one year -€3,798
down €3,798 (-12.4%), from €30,680 to €26,881
- Gross operating margin +€52,194
up €52,194 (+82.1%), from €63,597 to €115,791
- Depreciation -€10,815
down €10,815 (-42.9%), from €25,190 to €14,375
- Staff costs +€1,482
up €1,482 (+2.1%), from €69,746 to €71,228
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 | €171,845 | €192,719 | +€20,874 | +12.1% |
| Fixed assets | 21/28 | €37,173 | €22,798 | -€14,375 | -38.7% |
| Tangible fixed assets | 22/27 | €37,038 | €22,663 | -€14,375 | -38.8% |
| Plant, machinery and equipment | 23 | €4,401 | €2,021 | -€2,380 | -54.1% |
| Furniture and vehicles | 24 | €15,207 | €5,733 | -€9,475 | -62.3% |
| Other tangible fixed assets | 26 | €17,430 | €14,910 | -€2,520 | -14.5% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €134,672 | €169,921 | +€35,248 | +26.2% |
| Stocks and contracts in progress | 3 | €25,583 | €16,092 | -€9,491 | -37.1% |
| Stocks | 30/36 | €16,092 | €16,092 | = | 0.0% |
| Contracts in progress | 37 | €9,491 | - | -€9,491 | |
| Amounts receivable within one year | 40/41 | €95,251 | €101,514 | +€6,263 | +6.6% |
| Trade receivables | 40 | €83,160 | €89,160 | +€5,999 | +7.2% |
| Other amounts receivable | 41 | €12,091 | €12,354 | +€264 | +2.2% |
| Cash at bank and in hand | 54/58 | €11,351 | €51,703 | +€40,352 | +356% |
| Deferred charges and accrued income | 490/1 | €2,487 | €612 | -€1,876 | -75.4% |
| Total equity and liabilities | 10/49 | €171,845 | €192,719 | +€20,874 | +12.1% |
| Equity | 10/15 | €37,294 | €64,832 | +€27,538 | +73.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €42,510 | €42,510 | = | 0.0% |
| Distributable reserves | 133 | €42,510 | €42,510 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,808 | €3,730 | +€27,538 | |
| Amounts payable | 17/49 | €134,551 | €127,887 | -€6,664 | -5.0% |
| Amounts payable after more than one year | 17 | €30,680 | €26,881 | -€3,798 | -12.4% |
| Financial debts | 170/4 | €30,680 | €26,881 | -€3,798 | -12.4% |
| Amounts payable within one year | 42/48 | €99,281 | €101,005 | +€1,725 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | €17,044 | €3,798 | -€13,246 | -77.7% |
| Trade debts | 44 | €8,350 | €11,594 | +€3,244 | +38.8% |
| Suppliers | 440/4 | €8,350 | €11,594 | +€3,244 | +38.8% |
| Advances received on contracts in progress | 46 | €551 | €10,070 | +€9,518 | +1,727% |
| Taxes, remuneration and social security | 45 | €41,335 | €43,435 | +€2,100 | +5.1% |
| Remuneration and social security | 454/9 | €41,335 | €43,435 | +€2,100 | +5.1% |
| Other amounts payable | 47/48 | €32,000 | €32,109 | +€109 | +0.3% |
| Accrued charges and deferred income | 492/3 | €4,591 | - | -€4,591 | |
| Non-recurring operating income | 76A | €2,314 | - | -€2,314 | |
| Remuneration, social security and pensions | 62 | €69,746 | €71,228 | +€1,482 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,190 | €14,375 | -€10,815 | -42.9% |
| Other operating charges | 640/8 | €1,617 | €1,243 | -€374 | -23.1% |
| Gross operating margin | 9900 | €63,597 | €115,791 | +€52,194 | +82.1% |
| Operating profit (loss) | 9901 | -€32,955 | €28,946 | +€61,901 | |
| Financial income | 75/76B | €2 | €56 | +€54 | +3,451% |
| Recurring financial income | 75 | €2 | €56 | +€54 | +3,451% |
| Financial charges | 65/66B | €1,562 | €1,464 | -€99 | -6.3% |
| Recurring financial charges | 65 | €1,562 | €1,464 | -€99 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | -€34,515 | €27,538 | +€62,054 | |
| Profit (loss) for the period | 9904 | -€34,515 | €27,538 | +€62,054 | |
| Profit (loss) for the period to be appropriated | 9905 | -€34,515 | €27,538 | +€62,054 |
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 16 October 2026 via checked.be.