B.S.T. 7: 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.S.T. 7
Largest movements
- Stocks and contracts +€17,000
new in 2024: €17,000
- Receivables within one year +€13,578
up €13,578 (+169%), from €8,043 to €21,621
- Cash +€3,480
up €3,480 (+14.6%), from €23,907 to €27,386
mainly Tax, wage and social debts (+€16,440) and Trade debts (+€13,720)
- Tangible fixed assets +€896
up €896 (+240%), from €373 to €1,270
- Tax, wage and social debts +€16,440
up €16,440 (+1,503%), from €1,094 to €17,534
- Trade debts +€13,720
up €13,720 (+170%), from €8,073 to €21,793
- Profit (loss) carried forward +€11,541
up €11,541 (+898%), from €1,285 to €12,825
- Accrued charges and deferred income -€6,591
no longer reported in 2024 (was €6,591)
- Other operating charges -€5,051
down €5,051 (-85.9%), from €5,881 to €831
- Taxes +€3,631
up €3,631 (+999%), from €363 to €3,995
- Gross operating margin +€3,436
up €3,436 (+26.0%), from €13,221 to €16,657
- Staff costs -€3,257
no longer reported in 2024 (was €3,257)
- Financial charges -€251
down €251 (-84.1%), from €298 to €47
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 | €37,943 | €73,053 | +€35,109 | +92.5% |
| Fixed assets | 21/28 | €773 | €1,670 | +€896 | +116% |
| Tangible fixed assets | 22/27 | €373 | €1,270 | +€896 | +240% |
| Plant, machinery and equipment | 23 | €373 | €1,270 | +€896 | +240% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €37,170 | €71,383 | +€34,213 | +92.0% |
| Stocks and contracts in progress | 3 | - | €17,000 | +€17,000 | |
| Stocks | 30/36 | - | €17,000 | +€17,000 | |
| Amounts receivable within one year | 40/41 | €8,043 | €21,621 | +€13,578 | +169% |
| Other amounts receivable | 41 | €8,043 | €21,621 | +€13,578 | +169% |
| Cash at bank and in hand | 54/58 | €23,907 | €27,386 | +€3,480 | +14.6% |
| Deferred charges and accrued income | 490/1 | €5,220 | €5,376 | +€155 | +3.0% |
| Total equity and liabilities | 10/49 | €37,943 | €73,053 | +€35,109 | +92.5% |
| Equity | 10/15 | €22,185 | €33,725 | +€11,541 | +52.0% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Capital | 10 | €19,000 | - | -€19,000 | |
| Issued capital | 100 | €19,000 | - | -€19,000 | |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | - | -€1,900 | |
| Legal reserve | 130 | €1,900 | - | -€1,900 | |
| Distributable reserves | 133 | - | €1,900 | +€1,900 | |
| Profit (loss) carried forward | 14 | €1,285 | €12,825 | +€11,541 | +898% |
| Amounts payable | 17/49 | €15,759 | €39,327 | +€23,569 | +150% |
| Amounts payable within one year | 42/48 | €9,167 | €39,327 | +€30,160 | +329% |
| Trade debts | 44 | €8,073 | €21,793 | +€13,720 | +170% |
| Suppliers | 440/4 | €8,073 | €21,793 | +€13,720 | +170% |
| Taxes, remuneration and social security | 45 | €1,094 | €17,534 | +€16,440 | +1,503% |
| Taxes | 450/3 | €1,094 | €17,534 | +€16,440 | +1,503% |
| Accrued charges and deferred income | 492/3 | €6,591 | - | -€6,591 | |
| Remuneration, social security and pensions | 62 | €3,257 | - | -€3,257 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €438 | €244 | -€194 | -44.3% |
| Other operating charges | 640/8 | €5,881 | €831 | -€5,051 | -85.9% |
| Gross operating margin | 9900 | €13,221 | €16,657 | +€3,436 | +26.0% |
| Operating profit (loss) | 9901 | €3,645 | €15,583 | +€11,938 | +327% |
| Financial charges | 65/66B | €298 | €47 | -€251 | -84.1% |
| Recurring financial charges | 65 | €298 | €47 | -€251 | -84.1% |
| Profit (loss) for the period before taxes | 9903 | €3,347 | €15,535 | +€12,188 | +364% |
| Income taxes | 67/77 | €363 | €3,995 | +€3,631 | +999% |
| Profit (loss) for the period | 9904 | €2,984 | €11,541 | +€8,557 | +287% |
| Profit (loss) for the period to be appropriated | 9905 | €2,984 | €11,541 | +€8,557 | +287% |
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 31 October 2026 via checked.be.