B-Pro: 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-Pro
Largest movements
- Receivables within one year +€107,718
up €107,718 (+141.6%), from €76,073 to €183,791
of which Trade receivables: +€124,056
- Other debts +€887,966
up €887,966 (+1924.1%), from €46,149 to €934,115
- Current portion of long-term debt -€493,411
down €493,411 (-48.6%), from €1.0m to €522,469
- Debts after one year -€240,256
down €240,256 (-13.3%), from €1.8m to €1.6m
of which Financial debts: -€240,256
- Reserves -€129,217
down €129,217 (-4.2%), from €3.0m to €2.9m
of which Distributable reserves: -€129,217
- Profit (loss) carried forward +€110,137
no longer reported in 2024 (was -€110,137)
- Gross operating margin +€99,000
up €99,000 (+312.0%), from €31,735 to €130,735
- Financial charges +€5,214
up €5,214 (+6.6%), from €78,726 to €83,940
- Other operating charges +€4,459
up €4,459 (+203.2%), from €2,195 to €6,654
- Staff costs -€1,325
down €1,325 (-2.2%), from €59,336 to €58,012
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 | €6,078,203 | €6,225,312 | +€147,109 | +2.4% |
| Fixed assets | 21/28 | €5,999,911 | €6,029,770 | +€29,859 | +0.5% |
| Tangible fixed assets | 22/27 | €3,076 | €32,934 | +€29,859 | +970.8% |
| Plant, machinery and equipment | 23 | €1,980 | €1,387 | -€593 | -30.0% |
| Furniture and vehicles | 24 | €1,096 | €31,548 | +€30,452 | +2779.4% |
| Financial fixed assets | 28 | €5,996,835 | €5,996,835 | = | 0.0% |
| Current assets | 29/58 | €78,292 | €195,543 | +€117,251 | +149.8% |
| Amounts receivable within one year | 40/41 | €76,073 | €183,791 | +€107,718 | +141.6% |
| Trade receivables | 40 | €43,533 | €167,589 | +€124,056 | +285.0% |
| Other amounts receivable | 41 | €32,540 | €16,201 | -€16,339 | -50.2% |
| Cash at bank and in hand | 54/58 | €0 | €9,573 | +€9,573 | |
| Deferred charges and accrued income | 490/1 | €2,219 | €2,179 | -€41 | -1.8% |
| Total equity and liabilities | 10/49 | €6,078,203 | €6,225,312 | +€147,109 | +2.4% |
| Equity | 10/15 | €3,132,765 | €3,113,685 | -€19,080 | -0.6% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €3,042,902 | €2,913,685 | -€129,217 | -4.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Other | 1319 | €0 | - | = | |
| Distributable reserves | 133 | €3,042,902 | €2,913,685 | -€129,217 | -4.2% |
| Profit (loss) carried forward | 14 | -€110,137 | - | +€110,137 | |
| Amounts payable | 17/49 | €2,945,438 | €3,111,628 | +€166,190 | +5.6% |
| Amounts payable after more than one year | 17 | €1,808,256 | €1,568,000 | -€240,256 | -13.3% |
| Financial debts | 170/4 | €240,256 | - | -€240,256 | |
| Other amounts payable | 178/9 | €1,568,000 | €1,568,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,136,216 | €1,489,546 | +€353,329 | +31.1% |
| Current portion of amounts payable after more than one year | 42 | €1,015,880 | €522,469 | -€493,411 | -48.6% |
| Financial debts | 43 | €4,928 | - | -€4,928 | |
| Credit institutions | 430/8 | €4,928 | - | -€4,928 | |
| Trade debts | 44 | €28,652 | €21,496 | -€7,156 | -25.0% |
| Suppliers | 440/4 | €28,652 | €21,496 | -€7,156 | -25.0% |
| Taxes, remuneration and social security | 45 | €40,607 | €11,466 | -€29,142 | -71.8% |
| Taxes | 450/3 | €23,421 | €3,834 | -€19,588 | -83.6% |
| Remuneration and social security | 454/9 | €17,186 | €7,632 | -€9,554 | -55.6% |
| Other amounts payable | 47/48 | €46,149 | €934,115 | +€887,966 | +1924.1% |
| Accrued charges and deferred income | 492/3 | €966 | €54,082 | +€53,116 | +5498.6% |
| Remuneration, social security and pensions | 62 | €59,336 | €58,012 | -€1,325 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €883 | €1,280 | +€397 | +45.0% |
| Other operating charges | 640/8 | €2,195 | €6,654 | +€4,459 | +203.2% |
| Gross operating margin | 9900 | €31,735 | €130,735 | +€99,000 | +312.0% |
| Operating profit (loss) | 9901 | -€30,680 | €64,788 | +€95,468 | |
| Financial income | 75/76B | €0 | €548 | +€548 | +156500.0% |
| Recurring financial income | 75 | €0 | €548 | +€548 | +156500.0% |
| Financial charges | 65/66B | €78,726 | €83,940 | +€5,214 | +6.6% |
| Recurring financial charges | 65 | €78,726 | €83,940 | +€5,214 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | -€109,406 | -€18,603 | +€90,802 | +83.0% |
| Income taxes | 67/77 | €731 | €477 | -€254 | -34.8% |
| Profit (loss) for the period | 9904 | -€110,137 | -€19,080 | +€91,057 | +82.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€110,137 | -€19,080 | +€91,057 | +82.7% |
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.