B2 SYMBIOSES: 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.
B2 SYMBIOSES
Largest movements
- Receivables within one year -€6,625
down €6,625 (-50.3%), from €13,179 to €6,554
of which Other amounts receivable: -€3,555
- Financial fixed assets -€4,589
down €4,589 (-10.8%), from €42,293 to €37,704
- Tangible fixed assets +€3,712
up €3,712 (+172%), from €2,154 to €5,866
of which Furniture and vehicles: +€3,972
- Deferred charges and accrued income -€2,748
down €2,748 (-59.0%), from €4,660 to €1,912
- Cash +€1,547
up €1,547 (+75.4%), from €2,052 to €3,599
mainly Receivables within one year (+€6,625) and Other debts (+€3,000)
- Profit (loss) carried forward -€11,392
down €11,392 (-27.9%), from €40,793 to €29,400
- Other debts +€3,000
up €3,000 (+42.8%), from €7,005 to €10,005
- Gross operating margin -€28,149
down €28,149, from €18,689 to -€9,460
- Taxes -€4,604
down €4,604, from €4,300 to -€304
- Financial charges -€832
down €832 (-21.4%), from €3,889 to €3,057
- Financial income +€582
up €582 (+75.5%), from €771 to €1,353
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 | €64,338 | €55,635 | -€8,703 | -13.5% |
| Fixed assets | 21/28 | €44,447 | €43,570 | -€877 | -2.0% |
| Tangible fixed assets | 22/27 | €2,154 | €5,866 | +€3,712 | +172% |
| Plant, machinery and equipment | 23 | €2,154 | €1,894 | -€260 | -12.1% |
| Furniture and vehicles | 24 | - | €3,972 | +€3,972 | |
| Financial fixed assets | 28 | €42,293 | €37,704 | -€4,589 | -10.8% |
| Current assets | 29/58 | €19,891 | €12,065 | -€7,826 | -39.3% |
| Amounts receivable within one year | 40/41 | €13,179 | €6,554 | -€6,625 | -50.3% |
| Trade receivables | 40 | €3,230 | €160 | -€3,070 | -95.0% |
| Other amounts receivable | 41 | €9,949 | €6,394 | -€3,555 | -35.7% |
| Cash at bank and in hand | 54/58 | €2,052 | €3,599 | +€1,547 | +75.4% |
| Deferred charges and accrued income | 490/1 | €4,660 | €1,912 | -€2,748 | -59.0% |
| Total equity and liabilities | 10/49 | €64,338 | €55,635 | -€8,703 | -13.5% |
| Equity | 10/15 | €55,093 | €43,700 | -€11,392 | -20.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €11,300 | €11,300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,300 | €11,300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,300 | €11,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,793 | €29,400 | -€11,392 | -27.9% |
| Amounts payable | 17/49 | €9,245 | €11,935 | +€2,689 | +29.1% |
| Amounts payable within one year | 42/48 | €9,245 | €11,935 | +€2,689 | +29.1% |
| Trade debts | 44 | €1,910 | €1,911 | +€1 | +0.1% |
| Suppliers | 440/4 | €1,910 | €1,911 | +€1 | +0.1% |
| Taxes, remuneration and social security | 45 | €330 | €19 | -€312 | -94.4% |
| Taxes | 450/3 | €330 | €19 | -€312 | -94.4% |
| Other amounts payable | 47/48 | €7,005 | €10,005 | +€3,000 | +42.8% |
| Non-recurring operating income | 76A | €9,627 | - | -€9,627 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €260 | €431 | +€171 | +65.9% |
| Other operating charges | 640/8 | €173 | €101 | -€72 | -41.6% |
| Gross operating margin | 9900 | €18,689 | -€9,460 | -€28,149 | |
| Operating profit (loss) | 9901 | €18,256 | -€9,992 | -€28,248 | |
| Financial income | 75/76B | €771 | €1,353 | +€582 | +75.5% |
| Recurring financial income | 75 | €771 | €1,353 | +€582 | +75.5% |
| Financial charges | 65/66B | €3,889 | €3,057 | -€832 | -21.4% |
| Recurring financial charges | 65 | €3,889 | €3,057 | -€832 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | €15,138 | -€11,697 | -€26,834 | |
| Income taxes | 67/77 | €4,300 | -€304 | -€4,604 | |
| Profit (loss) for the period | 9904 | €10,838 | -€11,392 | -€22,230 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,838 | -€11,392 | -€22,230 |
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 22 October 2026 via checked.be.