B-Unit Trading: 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-Unit Trading
Largest movements
- Receivables within one year +€43,136
up €43,136 (+38.7%), from €111,447 to €154,584
of which Other amounts receivable: +€45,141
- Tangible fixed assets -€3,938
down €3,938 (-16.4%), from €24,006 to €20,069
of which Furniture and vehicles: -€5,129
- Profit (loss) carried forward +€35,572
up €35,572 (+29.5%), from €120,485 to €156,056
- Trade debts -€7,943
down €7,943 (-44.2%), from €17,983 to €10,040
- Other debts +€6,786
up €6,786 (+68.6%), from €9,895 to €16,681
- Gross operating margin +€8,539
up €8,539 (+18.4%), from €46,527 to €55,066
- Depreciation -€3,978
down €3,978 (-39.9%), from €9,960 to €5,982
- Taxes +€3,188
up €3,188 (+45.0%), from €7,088 to €10,276
- Other operating charges -€884
down €884 (-32.4%), from €2,724 to €1,841
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 | €202,312 | €238,604 | +€36,292 | +17.9% |
| Fixed assets | 21/28 | €24,006 | €20,069 | -€3,938 | -16.4% |
| Tangible fixed assets | 22/27 | €24,006 | €20,069 | -€3,938 | -16.4% |
| Plant, machinery and equipment | 23 | €2,273 | €3,464 | +€1,192 | +52.4% |
| Furniture and vehicles | 24 | €21,733 | €16,604 | -€5,129 | -23.6% |
| Current assets | 29/58 | €178,305 | €218,535 | +€40,230 | +22.6% |
| Amounts receivable after more than one year | 29 | €65,655 | €63,686 | -€1,969 | -3.0% |
| Other amounts receivable | 291 | €65,655 | €63,686 | -€1,969 | -3.0% |
| Amounts receivable within one year | 40/41 | €111,447 | €154,584 | +€43,136 | +38.7% |
| Trade receivables | 40 | €13,025 | €11,020 | -€2,004 | -15.4% |
| Other amounts receivable | 41 | €98,423 | €143,563 | +€45,141 | +45.9% |
| Cash at bank and in hand | 54/58 | €824 | €265 | -€558 | -67.8% |
| Deferred charges and accrued income | 490/1 | €379 | - | -€379 | |
| Total equity and liabilities | 10/49 | €202,312 | €238,604 | +€36,292 | +17.9% |
| Equity | 10/15 | €126,685 | €162,256 | +€35,572 | +28.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €120,485 | €156,056 | +€35,572 | +29.5% |
| Amounts payable | 17/49 | €75,627 | €76,348 | +€721 | +1.0% |
| Amounts payable within one year | 42/48 | €75,627 | €76,348 | +€721 | +1.0% |
| Financial debts | 43 | €23,866 | €24,461 | +€595 | +2.5% |
| Credit institutions | 430/8 | €23,866 | €24,461 | +€595 | +2.5% |
| Trade debts | 44 | €17,983 | €10,040 | -€7,943 | -44.2% |
| Suppliers | 440/4 | €17,983 | €10,040 | -€7,943 | -44.2% |
| Taxes, remuneration and social security | 45 | €23,883 | €25,166 | +€1,283 | +5.4% |
| Taxes | 450/3 | €23,883 | €25,166 | +€1,283 | +5.4% |
| Other amounts payable | 47/48 | €9,895 | €16,681 | +€6,786 | +68.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,960 | €5,982 | -€3,978 | -39.9% |
| Other operating charges | 640/8 | €2,724 | €1,841 | -€884 | -32.4% |
| Gross operating margin | 9900 | €46,527 | €55,066 | +€8,539 | +18.4% |
| Operating profit (loss) | 9901 | €33,842 | €47,243 | +€13,401 | +39.6% |
| Financial income | 75/76B | €2,234 | €2,169 | -€65 | -2.9% |
| Recurring financial income | 75 | €2,234 | €2,169 | -€65 | -2.9% |
| Financial charges | 65/66B | €3,209 | €3,565 | +€356 | +11.1% |
| Recurring financial charges | 65 | €3,209 | €3,565 | +€356 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €32,868 | €45,848 | +€12,980 | +39.5% |
| Income taxes | 67/77 | €7,088 | €10,276 | +€3,188 | +45.0% |
| Profit (loss) for the period | 9904 | €25,780 | €35,572 | +€9,792 | +38.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,780 | €35,572 | +€9,792 | +38.0% |
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 17 October 2026 via checked.be.