B2B SERVICE: 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.
B2B SERVICE
Largest movements
- Receivables within one year +€28,598
up €28,598 (+14.4%), from €198,798 to €227,396
of which Trade receivables: +€32,472
- Cash -€8,788
down €8,788 (-23.1%), from €37,966 to €29,178
mainly Trade debts (-€51,913) and Receivables within one year (-€28,598)
- Deferred charges and accrued income -€5,402
down €5,402 (-54.9%), from €9,846 to €4,444
- Other debts +€52,884
up €52,884 (+27.1%), from €194,984 to €247,868
- Trade debts -€51,913
down €51,913 (-86.8%), from €59,795 to €7,882
- Accrued charges and deferred income +€13,484
up €13,484 (+6,023%), from €224 to €13,707
- Staff costs +€111,548
up €111,548 (+72.7%), from €153,505 to €265,054
- Gross operating margin +€111,494
up €111,494 (+71.8%), from €155,250 to €266,744
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 | €273,646 | €289,812 | +€16,166 | +5.9% |
| Current assets | 29/58 | €273,646 | €289,812 | +€16,166 | +5.9% |
| Stocks and contracts in progress | 3 | €27,036 | €28,794 | +€1,758 | +6.5% |
| Stocks | 30/36 | €27,036 | €28,794 | +€1,758 | +6.5% |
| Amounts receivable within one year | 40/41 | €198,798 | €227,396 | +€28,598 | +14.4% |
| Trade receivables | 40 | €193,107 | €225,579 | +€32,472 | +16.8% |
| Other amounts receivable | 41 | €5,691 | €1,816 | -€3,875 | -68.1% |
| Cash at bank and in hand | 54/58 | €37,966 | €29,178 | -€8,788 | -23.1% |
| Deferred charges and accrued income | 490/1 | €9,846 | €4,444 | -€5,402 | -54.9% |
| Total equity and liabilities | 10/49 | €273,646 | €289,812 | +€16,166 | +5.9% |
| Equity | 10/15 | €14,562 | €14,435 | -€127 | -0.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €9,562 | €9,435 | -€127 | -1.3% |
| Distributable reserves | 133 | €9,562 | €9,435 | -€127 | -1.3% |
| Amounts payable | 17/49 | €259,083 | €275,376 | +€16,293 | +6.3% |
| Amounts payable within one year | 42/48 | €258,860 | €261,669 | +€2,809 | +1.1% |
| Trade debts | 44 | €59,795 | €7,882 | -€51,913 | -86.8% |
| Suppliers | 440/4 | €59,795 | €7,882 | -€51,913 | -86.8% |
| Taxes, remuneration and social security | 45 | €4,080 | €5,919 | +€1,839 | +45.1% |
| Taxes | 450/3 | €256 | €434 | +€179 | +70.0% |
| Remuneration and social security | 454/9 | €3,825 | €5,484 | +€1,660 | +43.4% |
| Other amounts payable | 47/48 | €194,984 | €247,868 | +€52,884 | +27.1% |
| Accrued charges and deferred income | 492/3 | €224 | €13,707 | +€13,484 | +6,023% |
| Remuneration, social security and pensions | 62 | €153,505 | €265,054 | +€111,548 | +72.7% |
| Other operating charges | 640/8 | €519 | €1,297 | +€778 | +150% |
| Gross operating margin | 9900 | €155,250 | €266,744 | +€111,494 | +71.8% |
| Operating profit (loss) | 9901 | €1,225 | €394 | -€832 | -67.9% |
| Financial charges | 65/66B | €84 | €88 | +€5 | +5.4% |
| Recurring financial charges | 65 | €84 | €88 | +€5 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | €1,142 | €306 | -€836 | -73.2% |
| Income taxes | 67/77 | €255 | €433 | +€177 | +69.4% |
| Profit (loss) for the period | 9904 | €886 | -€127 | -€1,013 | |
| Profit (loss) for the period to be appropriated | 9905 | €886 | -€127 | -€1,013 |
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 19 October 2026 via checked.be.