BANGBO: 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.
BANGBO
Largest movements
- Receivables within one year -€11,059
down €11,059 (-3.7%), from €299,528 to €288,469
of which Trade receivables: -€39,878
- Cash -€4,706
down €4,706 (-65.2%), from €7,223 to €2,517
mainly Advances received (-€11,556) and Trade debts (-€6,905)
- Advances received -€11,556
no longer reported in 2023 (was €11,556)
- Profit (loss) carried forward +€9,992
up €9,992 (+7.9%), from €126,290 to €136,282
- Trade debts -€6,905
down €6,905 (-19.0%), from €36,435 to €29,530
- Accrued charges and deferred income -€6,207
down €6,207 (-81.0%), from €7,667 to €1,460
- Current portion of long-term debt -€3,995
down €3,995 (-10.4%), from €38,370 to €34,375
- Gross operating margin -€24,082
down €24,082 (-63.5%), from €37,943 to €13,861
- Financial charges -€7,177
down €7,177 (-57.3%), from €12,522 to €5,345
- Financial income -€3,896
down €3,896 (-21.7%), from €17,941 to €14,045
- Taxes -€3,500
down €3,500 (-40.6%), from €8,611 to €5,111
- Depreciation -€1,756
down €1,756 (-50.9%), from €3,449 to €1,693
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 | €314,033 | €297,203 | -€16,830 | -5.4% |
| Fixed assets | 21/28 | €6,601 | €4,947 | -€1,654 | -25.1% |
| Tangible fixed assets | 22/27 | €6,601 | €4,908 | -€1,693 | -25.6% |
| Furniture and vehicles | 24 | €6,601 | €4,908 | -€1,693 | -25.6% |
| Financial fixed assets | 28 | - | €39 | +€39 | |
| Current assets | 29/58 | €307,432 | €292,256 | -€15,176 | -4.9% |
| Amounts receivable within one year | 40/41 | €299,528 | €288,469 | -€11,059 | -3.7% |
| Trade receivables | 40 | €46,993 | €7,115 | -€39,878 | -84.9% |
| Other amounts receivable | 41 | €252,535 | €281,354 | +€28,819 | +11.4% |
| Cash at bank and in hand | 54/58 | €7,223 | €2,517 | -€4,706 | -65.2% |
| Deferred charges and accrued income | 490/1 | €681 | €1,270 | +€589 | +86.5% |
| Total equity and liabilities | 10/49 | €314,033 | €297,203 | -€16,830 | -5.4% |
| Equity | 10/15 | €207,966 | €217,958 | +€9,992 | +4.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €63,076 | €63,076 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €61,216 | €61,216 | = | 0.0% |
| Profit (loss) carried forward | 14 | €126,290 | €136,282 | +€9,992 | +7.9% |
| Amounts payable | 17/49 | €106,067 | €79,245 | -€26,822 | -25.3% |
| Amounts payable within one year | 42/48 | €98,400 | €77,785 | -€20,615 | -21.0% |
| Current portion of amounts payable after more than one year | 42 | €38,370 | €34,375 | -€3,995 | -10.4% |
| Trade debts | 44 | €36,435 | €29,530 | -€6,905 | -19.0% |
| Suppliers | 440/4 | €36,435 | €29,530 | -€6,905 | -19.0% |
| Advances received on contracts in progress | 46 | €11,556 | - | -€11,556 | |
| Taxes, remuneration and social security | 45 | €12,039 | €13,880 | +€1,841 | +15.3% |
| Taxes | 450/3 | €12,039 | €13,880 | +€1,841 | +15.3% |
| Accrued charges and deferred income | 492/3 | €7,667 | €1,460 | -€6,207 | -81.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,449 | €1,693 | -€1,756 | -50.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €551 | +€551 | |
| Other operating charges | 640/8 | €5,076 | €5,214 | +€138 | +2.7% |
| Gross operating margin | 9900 | €37,943 | €13,861 | -€24,082 | -63.5% |
| Operating profit (loss) | 9901 | €29,418 | €6,403 | -€23,015 | -78.2% |
| Financial income | 75/76B | €17,941 | €14,045 | -€3,896 | -21.7% |
| Recurring financial income | 75 | €17,941 | €14,045 | -€3,896 | -21.7% |
| Financial charges | 65/66B | €12,522 | €5,345 | -€7,177 | -57.3% |
| Recurring financial charges | 65 | €12,522 | €5,345 | -€7,177 | -57.3% |
| Profit (loss) for the period before taxes | 9903 | €34,837 | €15,103 | -€19,734 | -56.6% |
| Income taxes | 67/77 | €8,611 | €5,111 | -€3,500 | -40.6% |
| Profit (loss) for the period | 9904 | €26,226 | €9,992 | -€16,234 | -61.9% |
| Profit (loss) for the period to be appropriated | 9905 | €26,226 | €9,992 | -€16,234 | -61.9% |
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 6 October 2026 via checked.be.