B2NEXT: 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.
B2NEXT
Largest movements
- Current investments +€191,811
up €191,811 (+170%), from €112,506 to €304,317
- Receivables within one year -€59,439
down €59,439 (-91.7%), from €64,817 to €5,377
of which Other amounts receivable: -€48,829
- Cash -€4,090
down €4,090 (-100.0%), from €4,091 to €1
mainly Current investments (-€191,811) and Debts after one year (-€18,568)
- Other debts +€147,046
new in 2024: €147,046
- Debts after one year -€18,568
down €18,568 (-24.6%), from €75,364 to €56,796
- Profit (loss) carried forward +€17,334
up €17,334 (+83.4%), from €20,785 to €38,118
- Trade debts -€10,486
down €10,486 (-90.1%), from €11,634 to €1,147
of which Bills of exchange payable: -€8,559
- Tax, wage and social debts -€8,598
down €8,598 (-40.0%), from €21,510 to €12,912
- Financial income +€24,153
up €24,153 (+884%), from €2,732 to €26,885
- Taxes +€6,412
up €6,412 (+2,435%), from €263 to €6,675
- Gross operating margin +€5,811
up €5,811, from -€4,799 to €1,012
- Other operating charges -€1,120
down €1,120 (-55.1%), from €2,033 to €913
- Financial charges -€436
down €436 (-20.7%), from €2,102 to €1,667
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 | €184,180 | €311,152 | +€126,972 | +68.9% |
| Fixed assets | 21/28 | €2,766 | €1,457 | -€1,309 | -47.3% |
| Tangible fixed assets | 22/27 | €2,766 | €1,457 | -€1,309 | -47.3% |
| Furniture and vehicles | 24 | €2,766 | €1,457 | -€1,309 | -47.3% |
| Current assets | 29/58 | €181,413 | €309,695 | +€128,281 | +70.7% |
| Amounts receivable within one year | 40/41 | €64,817 | €5,377 | -€59,439 | -91.7% |
| Trade receivables | 40 | €14,829 | €4,219 | -€10,610 | -71.5% |
| Other amounts receivable | 41 | €49,987 | €1,158 | -€48,829 | -97.7% |
| Current investments | 50/53 | €112,506 | €304,317 | +€191,811 | +170% |
| Cash at bank and in hand | 54/58 | €4,091 | €1 | -€4,090 | -100.0% |
| Total equity and liabilities | 10/49 | €184,180 | €311,152 | +€126,972 | +68.9% |
| Equity | 10/15 | €55,759 | €73,092 | +€17,334 | +31.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €32,974 | €32,974 | = | 0.0% |
| Distributable reserves | 133 | €32,974 | €32,974 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,785 | €38,118 | +€17,334 | +83.4% |
| Amounts payable | 17/49 | €128,421 | €238,059 | +€109,638 | +85.4% |
| Amounts payable after more than one year | 17 | €75,364 | €56,796 | -€18,568 | -24.6% |
| Financial debts | 170/4 | €75,364 | €56,796 | -€18,568 | -24.6% |
| Amounts payable within one year | 42/48 | €53,057 | €181,263 | +€128,206 | +242% |
| Current portion of amounts payable after more than one year | 42 | €19,913 | €20,107 | +€194 | +1.0% |
| Financial debts | 43 | - | €51 | +€51 | |
| Credit institutions | 430/8 | - | €51 | +€51 | |
| Trade debts | 44 | €11,634 | €1,147 | -€10,486 | -90.1% |
| Suppliers | 440/4 | €3,075 | €1,147 | -€1,927 | -62.7% |
| Bills of exchange payable | 441 | €8,559 | €0 | -€8,559 | -100% |
| Taxes, remuneration and social security | 45 | €21,510 | €12,912 | -€8,598 | -40.0% |
| Taxes | 450/3 | €21,510 | €12,912 | -€8,598 | -40.0% |
| Other amounts payable | 47/48 | - | €147,046 | +€147,046 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,056 | €1,309 | +€254 | +24.0% |
| Other operating charges | 640/8 | €2,033 | €913 | -€1,120 | -55.1% |
| Gross operating margin | 9900 | -€4,799 | €1,012 | +€5,811 | |
| Operating profit (loss) | 9901 | -€7,888 | -€1,210 | +€6,678 | +84.7% |
| Financial income | 75/76B | €2,732 | €26,885 | +€24,153 | +884% |
| Recurring financial income | 75 | €2,732 | €26,885 | +€24,153 | +884% |
| Financial charges | 65/66B | €2,102 | €1,667 | -€436 | -20.7% |
| Recurring financial charges | 65 | €2,102 | €1,667 | -€436 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,258 | €24,009 | +€31,266 | |
| Income taxes | 67/77 | €263 | €6,675 | +€6,412 | +2,435% |
| Profit (loss) for the period | 9904 | -€7,521 | €17,334 | +€24,855 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,521 | €17,334 | +€24,855 |
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 31 October 2026 via checked.be.