BB CONCEPT: 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.
What changed
BB CONCEPT
NACE 46.499, Wholesale of other household goods
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€2.1m
2023 · €348-€2.1m
Equity
-€979,457
2023 · €1.2m-€2.1m
Cash
€287,212
2023 · €332,413-€45,201
Balance sheet total
€3.3m
2023 · €5.1m-€1.8m
Largest movements
Assets
- Stocks and contracts -€1.3m
down €1.3m (-41.0%), from €3.1m to €1.8m
- Receivables within one year -€399,886
down €399,886 (-26.3%), from €1.5m to €1.1m
of which Trade receivables: -€345,182
- Tangible fixed assets -€119,743
down €119,743 (-82.7%), from €144,731 to €24,988
of which Land and buildings: -€122,356
Equity and liabilities
- Profit (loss) carried forward -€2.1m
down €2.1m, from €1.1m to -€993,717
- Provisions +€652,255
new in 2024: €652,255
- Short-term financial debts +€580,258
up €580,258 (+27.4%), from €2.1m to €2.7m
- Other debts -€416,225
down €416,225 (-100.0%), from €416,225 to €0
- Debts after one year -€335,492
down €335,492 (-100.0%), from €335,492 to €0
Income statement
- Turnover +€12.3m
new in 2024: €12.3m
- Goods and materials +€10.1m
new in 2024: €10.1m
of which Purchases: +€9.6m
- Gross operating margin -€1.5m
no longer reported in 2024 (was €1.5m)
- Services and other goods +€1.4m
new in 2024: €1.4m
- Write-downs +€875,069
up €875,069 (+3338.1%), from €26,215 to €901,283
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.
Result 2023
€348
Turnover
+€12.3m
Other operating income
+€75,315
Goods and materials
-€10.1m
Services and other goods
-€1.4m
Staff costs
+€201,566
Depreciation
-€2,152
Write-downs
-€875,069
Other operating charges
-€160,807
Other operating items
-€2.2m
Financial income
-€4,328
Financial charges
+€12,999
Taxes
+€21,272
Result 2024
-€2.1m
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.
From operations
-€379,883
Investment
+€88,149
Financing
+€246,533
Cash 2023
€332,413
From operations (derived)
-€379,883
Net result for the year
-€2.1m
Depreciation
+€44,930
Stocks and contracts
+€1.3m
Receivables within one year
+€399,886
Deferred charges and accrued income
-€15,214
Provisions
+€652,255
Trade debts
-€119,953
Tax, wage and social debts
-€7,415
Other debts
-€416,225
Accrued charges and deferred income
-€45,494
Investment (derived)
+€88,149
Investment in fixed assets (net)
+€88,149
Financing
+€246,533
Debts after one year
-€335,492
Current portion of long-term debt
+€1,767
Short-term financial debts
+€580,258
Cash 2024
€287,212
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,142,102 | €3,316,245 | -€1.8m | -35.5% |
| Fixed assets | 21/28 | €158,067 | €24,988 | -€133,079 | -84.2% |
| Intangible fixed assets | 21 | €13,336 | €0 | -€13,336 | -100.0% |
| Tangible fixed assets | 22/27 | €144,731 | €24,988 | -€119,743 | -82.7% |
| Land and buildings | 22 | €122,356 | €0 | -€122,356 | -100.0% |
| Plant, machinery and equipment | 23 | €22,375 | €5,000 | -€17,375 | -77.7% |
| Furniture and vehicles | 24 | €0 | €4,879 | +€4,879 | |
| Other tangible fixed assets | 26 | - | €15,109 | +€15,109 | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €4,984,035 | €3,291,258 | -€1.7m | -34.0% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €3,082,272 | €1,819,368 | -€1.3m | -41.0% |
| Stocks | 30/36 | €3,082,272 | €1,819,368 | -€1.3m | -41.0% |
| Goods purchased for resale | 34 | - | €1,819,368 | +€1.8m | |
| Amounts receivable within one year | 40/41 | €1,519,473 | €1,119,587 | -€399,886 | -26.3% |
| Trade receivables | 40 | €1,367,965 | €1,022,783 | -€345,182 | -25.2% |
| Other amounts receivable | 41 | €151,508 | €96,805 | -€54,704 | -36.1% |
| Cash at bank and in hand | 54/58 | €332,413 | €287,212 | -€45,201 | -13.6% |
| Deferred charges and accrued income | 490/1 | €49,877 | €65,091 | +€15,214 | +30.5% |
| Total equity and liabilities | 10/49 | €5,142,102 | €3,316,245 | -€1.8m | -35.5% |
| Equity | 10/15 | €1,156,101 | -€979,457 | -€2.1m | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,141,841 | -€993,717 | -€2.1m | |
| Provisions and deferred taxes | 16 | - | €652,255 | +€652,255 | |
| Provisions for liabilities and charges | 160/5 | - | €652,255 | +€652,255 | |
| Other liabilities and charges | 164/5 | - | €652,255 | +€652,255 | |
| Amounts payable | 17/49 | €3,986,001 | €3,643,447 | -€342,554 | -8.6% |
| Amounts payable after more than one year | 17 | €335,492 | €0 | -€335,492 | -100.0% |
| Financial debts | 170/4 | €335,492 | €0 | -€335,492 | -100.0% |
| Unsubordinated bonds | 171 | - | €0 | = | |
| Credit institutions | 173 | - | €0 | = | |
| Amounts payable within one year | 42/48 | €3,573,168 | €3,611,600 | +€38,432 | +1.1% |
| Current portion of amounts payable after more than one year | 42 | €233,725 | €235,492 | +€1,767 | +0.8% |
| Financial debts | 43 | €2,114,799 | €2,695,057 | +€580,258 | +27.4% |
| Credit institutions | 430/8 | €2,114,799 | €2,695,057 | +€580,258 | +27.4% |
| Trade debts | 44 | €692,733 | €572,780 | -€119,953 | -17.3% |
| Suppliers | 440/4 | €692,733 | €572,780 | -€119,953 | -17.3% |
| Taxes, remuneration and social security | 45 | €115,686 | €108,271 | -€7,415 | -6.4% |
| Taxes | 450/3 | €3,786 | €32,630 | +€28,844 | +761.9% |
| Remuneration and social security | 454/9 | €111,900 | €75,641 | -€36,259 | -32.4% |
| Other amounts payable | 47/48 | €416,225 | €0 | -€416,225 | -100.0% |
| Accrued charges and deferred income | 492/3 | €77,341 | €31,847 | -€45,494 | -58.8% |
| Operating income | 70/76A | - | €12,425,895 | +€12.4m | |
| Turnover | 70 | - | €12,326,021 | +€12.3m | |
| Other operating income | 74 | - | €75,315 | +€75,315 | |
| Non-recurring operating income | 76A | €36,399 | €24,559 | -€11,840 | -32.5% |
| Operating charges | 60/66A | - | €14,397,703 | +€14.4m | |
| Goods for resale, raw materials and consumables | 60 | - | €10,076,428 | +€10.1m | |
| Purchases | 600/8 | - | €9,647,710 | +€9.6m | |
| Change in stocks: decrease (increase) | 609 | - | €428,718 | +€428,718 | |
| Services and other goods | 61 | - | €1,443,179 | +€1.4m | |
| Remuneration, social security and pensions | 62 | €1,133,339 | €931,773 | -€201,566 | -17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,778 | €44,930 | +€2,152 | +5.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €26,215 | €901,283 | +€875,069 | +3338.1% |
| Other operating charges | 640/8 | €70,052 | €230,859 | +€160,807 | +229.6% |
| Non-recurring operating charges | 66A | €0 | €769,250 | +€769,250 | |
| Gross operating margin | 9900 | €1,466,425 | - | -€1.5m | |
| Operating profit (loss) | 9901 | €194,041 | -€1,971,807 | -€2.2m | |
| Financial income | 75/76B | €9,041 | €4,713 | -€4,328 | -47.9% |
| Recurring financial income | 75 | €9,041 | €4,713 | -€4,328 | -47.9% |
| Income from financial fixed assets | 750 | - | €305 | +€305 | |
| Income from current assets | 751 | - | €3,155 | +€3,155 | |
| Other financial income | 752/9 | - | €1,254 | +€1,254 | |
| Financial charges | 65/66B | €177,536 | €164,537 | -€12,999 | -7.3% |
| Recurring financial charges | 65 | €177,536 | €164,537 | -€12,999 | -7.3% |
| Debt charges | 650 | - | €163,299 | +€163,299 | |
| Other financial charges | 652/9 | - | €1,239 | +€1,239 | |
| Profit (loss) for the period before taxes | 9903 | €25,546 | -€2,131,632 | -€2.2m | |
| Income taxes | 67/77 | €25,198 | €3,926 | -€21,272 | -84.4% |
| Taxes | 670/3 | - | €3,926 | +€3,926 | |
| Profit (loss) for the period | 9904 | €348 | -€2,135,558 | -€2.1m | |
| Profit (loss) for the period to be appropriated | 9905 | €348 | -€2,135,558 | -€2.1m |
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 2 October 2026 via checked.be.