B2 Créations: 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.
B2 Créations
Largest movements
- Receivables within one year +€9,778
up €9,778 (+38.1%), from €25,655 to €35,434
of which Other amounts receivable: +€12,804
- Tangible fixed assets -€9,747
down €9,747 (-46.7%), from €20,877 to €11,130
- Intangible fixed assets -€1,051
no longer reported in 2023 (was €1,051)
- Profit (loss) carried forward -€8,414
down €8,414 (-56.1%), from €14,987 to €6,573
- Tax, wage and social debts +€5,175
up €5,175 (+34.4%), from €15,029 to €20,203
- Other debts +€4,956
up €4,956 (+26.7%), from €18,573 to €23,529
- Trade debts -€2,267
down €2,267 (-28.6%), from €7,937 to €5,670
- Gross operating margin +€12,172
up €12,172 (+40.1%), from €30,388 to €42,560
- Taxes +€4,618
up €4,618 (+83.9%), from €5,507 to €10,126
- Other operating charges +€1,005
up €1,005 (+18.9%), from €5,316 to €6,321
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,026 | €56,476 | -€550 | -1.0% |
| Fixed assets | 21/28 | €21,928 | €11,130 | -€10,798 | -49.2% |
| Intangible fixed assets | 21 | €1,051 | - | -€1,051 | |
| Tangible fixed assets | 22/27 | €20,877 | €11,130 | -€9,747 | -46.7% |
| Furniture and vehicles | 24 | €20,877 | €11,130 | -€9,747 | -46.7% |
| Current assets | 29/58 | €35,098 | €45,346 | +€10,248 | +29.2% |
| Amounts receivable within one year | 40/41 | €25,655 | €35,434 | +€9,778 | +38.1% |
| Trade receivables | 40 | €25,608 | €22,582 | -€3,026 | -11.8% |
| Other amounts receivable | 41 | €48 | €12,852 | +€12,804 | +26877.4% |
| Cash at bank and in hand | 54/58 | €8,970 | €9,312 | +€342 | +3.8% |
| Deferred charges and accrued income | 490/1 | €473 | €600 | +€127 | +27.0% |
| Total equity and liabilities | 10/49 | €57,026 | €56,476 | -€550 | -1.0% |
| Equity | 10/15 | €15,487 | €7,073 | -€8,414 | -54.3% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,987 | €6,573 | -€8,414 | -56.1% |
| Amounts payable | 17/49 | €41,539 | €49,403 | +€7,864 | +18.9% |
| Amounts payable within one year | 42/48 | €41,539 | €49,403 | +€7,864 | +18.9% |
| Trade debts | 44 | €7,937 | €5,670 | -€2,267 | -28.6% |
| Suppliers | 440/4 | €7,937 | €5,670 | -€2,267 | -28.6% |
| Taxes, remuneration and social security | 45 | €15,029 | €20,203 | +€5,175 | +34.4% |
| Taxes | 450/3 | €15,029 | €20,203 | +€5,175 | +34.4% |
| Other amounts payable | 47/48 | €18,573 | €23,529 | +€4,956 | +26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,496 | €10,798 | +€302 | +2.9% |
| Other operating charges | 640/8 | €5,316 | €6,321 | +€1,005 | +18.9% |
| Gross operating margin | 9900 | €30,388 | €42,560 | +€12,172 | +40.1% |
| Operating profit (loss) | 9901 | €14,577 | €25,441 | +€10,864 | +74.5% |
| Financial charges | 65/66B | €552 | €200 | -€352 | -63.8% |
| Recurring financial charges | 65 | €552 | €200 | -€352 | -63.8% |
| Profit (loss) for the period before taxes | 9903 | €14,024 | €25,241 | +€11,217 | +80.0% |
| Income taxes | 67/77 | €5,507 | €10,126 | +€4,618 | +83.9% |
| Profit (loss) for the period | 9904 | €8,517 | €15,115 | +€6,598 | +77.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,517 | €15,115 | +€6,598 | +77.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.