B222: 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.
B222
Largest movements
- Tangible fixed assets -€2,545
down €2,545 (-2.2%), from €115,530 to €112,984
- Debts after one year -€7,118
down €7,118 (-7.0%), from €101,901 to €94,782
- Profit (loss) carried forward +€3,694
up €3,694 (+17.6%), from -€20,987 to -€17,292
- Other debts +€1,913
up €1,913 (+8.8%), from €21,629 to €23,542
- Trade debts -€1,182
no longer reported in 2024 (was €1,182)
- Gross operating margin +€2,709
up €2,709 (+35.2%), from €7,705 to €10,414
- Financial charges -€2,139
down €2,139 (-40.1%), from €5,338 to €3,199
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 | €115,660 | €114,050 | -€1,610 | -1.4% |
| Fixed assets | 21/28 | €115,530 | €112,984 | -€2,545 | -2.2% |
| Tangible fixed assets | 22/27 | €115,530 | €112,984 | -€2,545 | -2.2% |
| Land and buildings | 22 | €115,530 | €112,984 | -€2,545 | -2.2% |
| Current assets | 29/58 | €130 | €1,066 | +€936 | +719.4% |
| Cash at bank and in hand | 54/58 | €130 | €1,066 | +€936 | +719.4% |
| Total equity and liabilities | 10/49 | €115,660 | €114,050 | -€1,610 | -1.4% |
| Equity | 10/15 | -€15,987 | -€12,292 | +€3,694 | +23.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,987 | -€17,292 | +€3,694 | +17.6% |
| Amounts payable | 17/49 | €131,647 | €126,343 | -€5,304 | -4.0% |
| Amounts payable after more than one year | 17 | €101,901 | €94,782 | -€7,118 | -7.0% |
| Financial debts | 170/4 | €101,901 | €94,782 | -€7,118 | -7.0% |
| Amounts payable within one year | 42/48 | €29,746 | €30,660 | +€914 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €6,935 | €7,118 | +€183 | +2.6% |
| Trade debts | 44 | €1,182 | - | -€1,182 | |
| Suppliers | 440/4 | €1,182 | - | -€1,182 | |
| Other amounts payable | 47/48 | €21,629 | €23,542 | +€1,913 | +8.8% |
| Accrued charges and deferred income | 492/3 | - | €900 | +€900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,545 | €2,545 | = | 0.0% |
| Other operating charges | 640/8 | €937 | €975 | +€38 | +4.0% |
| Gross operating margin | 9900 | €7,705 | €10,414 | +€2,709 | +35.2% |
| Operating profit (loss) | 9901 | €4,222 | €6,893 | +€2,671 | +63.3% |
| Financial charges | 65/66B | €5,338 | €3,199 | -€2,139 | -40.1% |
| Recurring financial charges | 65 | €5,338 | €3,199 | -€2,139 | -40.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,116 | €3,694 | +€4,810 | |
| Profit (loss) for the period | 9904 | -€1,116 | €3,694 | +€4,810 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,116 | €3,694 | +€4,810 |
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 1 October 2026 via checked.be.