B-SANE: 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-SANE
Largest movements
- Receivables within one year +€751
up €751 (+4.2%), from €17,692 to €18,442
of which Other amounts receivable: +€4,746
- Tangible fixed assets -€464
down €464 (-43.5%), from €1,067 to €603
of which Furniture and vehicles: -€410
- Cash -€191
down €191 (-73.0%), from €262 to €71
mainly Net result for the year (-€1,488) and Receivables within one year (-€751)
- Trade debts +€1,989
up €1,989 (+56.0%), from €3,550 to €5,539
- Profit (loss) carried forward -€1,488
down €1,488 (-283.3%), from -€525 to -€2,014
- Current portion of long-term debt -€405
no longer reported in 2024 (was €405)
- Gross operating margin -€6,747
down €6,747, from €6,377 to -€370
- Other operating charges -€4,974
down €4,974 (-97.6%), from €5,098 to €124
- Depreciation -€199
down €199 (-30.0%), from €663 to €464
- Financial charges +€79
up €79 (+17.4%), from €452 to €531
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 | €19,020 | €19,116 | +€96 | +0.5% |
| Fixed assets | 21/28 | €1,067 | €603 | -€464 | -43.5% |
| Tangible fixed assets | 22/27 | €1,067 | €603 | -€464 | -43.5% |
| Plant, machinery and equipment | 23 | €54 | - | -€54 | |
| Furniture and vehicles | 24 | €1,013 | €603 | -€410 | -40.5% |
| Current assets | 29/58 | €17,954 | €18,513 | +€560 | +3.1% |
| Amounts receivable within one year | 40/41 | €17,692 | €18,442 | +€751 | +4.2% |
| Trade receivables | 40 | €3,996 | - | -€3,996 | |
| Other amounts receivable | 41 | €13,696 | €18,442 | +€4,746 | +34.7% |
| Cash at bank and in hand | 54/58 | €262 | €71 | -€191 | -73.0% |
| Total equity and liabilities | 10/49 | €19,020 | €19,116 | +€96 | +0.5% |
| Equity | 10/15 | €14,198 | €12,710 | -€1,488 | -10.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €2,324 | €2,324 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €464 | €464 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€525 | -€2,014 | -€1,488 | -283.3% |
| Amounts payable | 17/49 | €4,822 | €6,406 | +€1,584 | +32.8% |
| Amounts payable within one year | 42/48 | €4,822 | €6,406 | +€1,584 | +32.8% |
| Current portion of amounts payable after more than one year | 42 | €405 | - | -€405 | |
| Trade debts | 44 | €3,550 | €5,539 | +€1,989 | +56.0% |
| Suppliers | 440/4 | €3,550 | €5,539 | +€1,989 | +56.0% |
| Taxes, remuneration and social security | 45 | €867 | €867 | = | 0.0% |
| Taxes | 450/3 | €867 | €867 | = | 0.0% |
| Non-recurring operating income | 76A | €850 | - | -€850 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €663 | €464 | -€199 | -30.0% |
| Other operating charges | 640/8 | €5,098 | €124 | -€4,974 | -97.6% |
| Gross operating margin | 9900 | €6,377 | -€370 | -€6,747 | |
| Operating profit (loss) | 9901 | €616 | -€958 | -€1,574 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €452 | €531 | +€79 | +17.4% |
| Recurring financial charges | 65 | €452 | €531 | +€79 | +17.4% |
| Profit (loss) for the period before taxes | 9903 | €164 | -€1,488 | -€1,653 | |
| Income taxes | 67/77 | €41 | - | -€41 | |
| Profit (loss) for the period | 9904 | €123 | -€1,488 | -€1,612 | |
| Profit (loss) for the period to be appropriated | 9905 | €123 | -€1,488 | -€1,612 |
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 29 September 2026 via checked.be.