B-trout: 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-trout
Largest movements
- Deferred charges and accrued income +€14,257
new in 2024: €14,257
- Receivables within one year -€10,550
down €10,550 (-73.2%), from €14,413 to €3,863
- Tangible fixed assets +€8,301
up €8,301 (+18.3%), from €45,438 to €53,738
of which Plant, machinery and equipment: +€12,518
- Cash -€7,019
down €7,019 (-83.3%), from €8,421 to €1,402
mainly Investment in fixed assets (net) (-€21,719) and Deferred charges and accrued income (-€14,257)
- Other debts +€5,564
new in 2024: €5,564
- Debts after one year -€4,345
no longer reported in 2024 (was €4,345)
- Tax, wage and social debts +€2,530
up €2,530 (+54.1%), from €4,680 to €7,210
- Reserves +€1,302
up €1,302 (+6.6%), from €19,770 to €21,072
- Financial charges +€2,832
up €2,832 (+805.8%), from €351 to €3,183
- Gross operating margin -€1,201
down €1,201 (-5.9%), from €20,332 to €19,131
- Taxes -€744
down €744 (-41.5%), from €1,791 to €1,048
- Depreciation -€693
down €693 (-4.9%), from €14,111 to €13,418
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 | €74,614 | €79,710 | +€5,096 | +6.8% |
| Fixed assets | 21/28 | €45,438 | €53,738 | +€8,301 | +18.3% |
| Tangible fixed assets | 22/27 | €45,438 | €53,738 | +€8,301 | +18.3% |
| Plant, machinery and equipment | 23 | €33,079 | €45,597 | +€12,518 | +37.8% |
| Furniture and vehicles | 24 | €12,359 | €8,141 | -€4,218 | -34.1% |
| Current assets | 29/58 | €29,176 | €25,971 | -€3,204 | -11.0% |
| Stocks and contracts in progress | 3 | €6,342 | €6,450 | +€108 | +1.7% |
| Stocks | 30/36 | €6,342 | €6,450 | +€108 | +1.7% |
| Amounts receivable within one year | 40/41 | €14,413 | €3,863 | -€10,550 | -73.2% |
| Trade receivables | 40 | €14,413 | €3,863 | -€10,550 | -73.2% |
| Cash at bank and in hand | 54/58 | €8,421 | €1,402 | -€7,019 | -83.3% |
| Deferred charges and accrued income | 490/1 | - | €14,257 | +€14,257 | |
| Total equity and liabilities | 10/49 | €74,614 | €79,710 | +€5,096 | +6.8% |
| Equity | 10/15 | €33,427 | €34,730 | +€1,302 | +3.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €19,770 | €21,072 | +€1,302 | +6.6% |
| Distributable reserves | 133 | €19,770 | €21,072 | +€1,302 | +6.6% |
| Profit (loss) carried forward | 14 | €3,657 | €3,657 | = | 0.0% |
| Amounts payable | 17/49 | €41,186 | €44,980 | +€3,794 | +9.2% |
| Amounts payable after more than one year | 17 | €4,345 | - | -€4,345 | |
| Financial debts | 170/4 | €4,345 | - | -€4,345 | |
| Amounts payable within one year | 42/48 | €25,032 | €33,171 | +€8,139 | +32.5% |
| Current portion of amounts payable after more than one year | 42 | €4,740 | €4,345 | -€395 | -8.3% |
| Trade debts | 44 | €15,612 | €16,052 | +€440 | +2.8% |
| Suppliers | 440/4 | €15,612 | €16,052 | +€440 | +2.8% |
| Taxes, remuneration and social security | 45 | €4,680 | €7,210 | +€2,530 | +54.1% |
| Taxes | 450/3 | €4,680 | €7,210 | +€2,530 | +54.1% |
| Other amounts payable | 47/48 | - | €5,564 | +€5,564 | |
| Accrued charges and deferred income | 492/3 | €11,809 | €11,809 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,111 | €13,418 | -€693 | -4.9% |
| Other operating charges | 640/8 | €359 | €180 | -€179 | -49.8% |
| Gross operating margin | 9900 | €20,332 | €19,131 | -€1,201 | -5.9% |
| Operating profit (loss) | 9901 | €5,862 | €5,533 | -€329 | -5.6% |
| Financial income | 75/76B | €141 | - | -€141 | |
| Recurring financial income | 75 | €141 | - | -€141 | |
| Financial charges | 65/66B | €351 | €3,183 | +€2,832 | +805.8% |
| Recurring financial charges | 65 | €351 | €3,183 | +€2,832 | +805.8% |
| Profit (loss) for the period before taxes | 9903 | €5,652 | €2,350 | -€3,302 | -58.4% |
| Income taxes | 67/77 | €1,791 | €1,048 | -€744 | -41.5% |
| Profit (loss) for the period | 9904 | €3,860 | €1,302 | -€2,558 | -66.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,860 | €1,302 | -€2,558 | -66.3% |
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 12 October 2026 via checked.be.