BB NAILS: 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.
BB NAILS
Largest movements
- Tangible fixed assets +€1,285
new in 2024: €1,285
- Receivables within one year -€490
down €490 (-92.4%), from €530 to €40
of which Trade receivables: -€490
- Cash +€214
up €214 (+1.5%), from €14,328 to €14,542
mainly Net result for the year (+€1,146) and Tax, wage and social debts (+€719)
- Profit (loss) carried forward +€1,146
up €1,146 (+24.1%), from -€4,749 to -€3,604
- Other debts -€986
down €986 (-6.8%), from €14,510 to €13,524
- Tax, wage and social debts +€719
up €719 (+17.8%), from €4,044 to €4,763
of which Remuneration and social security: +€2,091
- Turnover -€43,130
no longer reported in 2024 (was €43,130)
- Purchases and services -€33,899
no longer reported in 2024 (was €33,899)
- Gross operating margin +€10,569
up €10,569 (+114.5%), from €9,231 to €19,800
- Staff costs +€10,130
up €10,130 (+226.5%), from €4,472 to €14,602
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 | €20,153 | €21,014 | +€862 | +4.3% |
| Formation expenses | 20 | €294 | €147 | -€147 | -50.1% |
| Fixed assets | 21/28 | €5,000 | €6,285 | +€1,285 | +25.7% |
| Tangible fixed assets | 22/27 | - | €1,285 | +€1,285 | |
| Furniture and vehicles | 24 | - | €1,285 | +€1,285 | |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €14,859 | €14,582 | -€276 | -1.9% |
| Amounts receivable within one year | 40/41 | €530 | €40 | -€490 | -92.4% |
| Trade receivables | 40 | €530 | €40 | -€490 | -92.4% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €14,328 | €14,542 | +€214 | +1.5% |
| Total equity and liabilities | 10/49 | €20,153 | €21,014 | +€862 | +4.3% |
| Equity | 10/15 | €1,451 | €2,596 | +€1,146 | +79.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,749 | -€3,604 | +€1,146 | +24.1% |
| Amounts payable | 17/49 | €18,702 | €18,418 | -€284 | -1.5% |
| Amounts payable within one year | 42/48 | €18,702 | €18,418 | -€284 | -1.5% |
| Trade debts | 44 | €148 | €131 | -€17 | -11.7% |
| Suppliers | 440/4 | €148 | €131 | -€17 | -11.7% |
| Taxes, remuneration and social security | 45 | €4,044 | €4,763 | +€719 | +17.8% |
| Taxes | 450/3 | €3,999 | €2,627 | -€1,372 | -34.3% |
| Remuneration and social security | 454/9 | €45 | €2,136 | +€2,091 | +4671.5% |
| Other amounts payable | 47/48 | €14,510 | €13,524 | -€986 | -6.8% |
| Turnover | 70 | €43,130 | - | -€43,130 | |
| Goods, raw materials, services and sundry goods | 60/61 | €33,899 | - | -€33,899 | |
| Remuneration, social security and pensions | 62 | €4,472 | €14,602 | +€10,130 | +226.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €147 | €148 | +€1 | +0.8% |
| Other operating charges | 640/8 | €3,462 | €3,693 | +€231 | +6.7% |
| Gross operating margin | 9900 | €9,231 | €19,800 | +€10,569 | +114.5% |
| Operating profit (loss) | 9901 | €1,150 | €1,356 | +€207 | +18.0% |
| Financial income | 75/76B | €6 | €0 | -€6 | -99.4% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -99.4% |
| Financial charges | 65/66B | €153 | €211 | +€57 | +37.5% |
| Recurring financial charges | 65 | €153 | €211 | +€57 | +37.5% |
| Profit (loss) for the period before taxes | 9903 | €1,003 | €1,146 | +€143 | +14.3% |
| Income taxes | 67/77 | €1 | - | -€1 | |
| Profit (loss) for the period | 9904 | €1,002 | €1,146 | +€144 | +14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,002 | €1,146 | +€144 | +14.4% |
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 29 September 2026 via checked.be.