BBEF: 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.
BBEF
Largest movements
- Receivables within one year +€21,141
up €21,141 (+25.7%), from €82,124 to €103,266
of which Trade receivables: +€61,819
- Cash +€20,951
up €20,951 (+40.6%), from €51,587 to €72,537
mainly Other debts (+€48,151) and Tax, wage and social debts (+€28,206)
- Tangible fixed assets -€6,150
down €6,150 (-50.0%), from €12,300 to €6,150
- Intangible fixed assets -€1,920
no longer reported in 2024 (was €1,920)
- Other debts +€48,151
new in 2024: €48,151
- Tax, wage and social debts +€28,206
up €28,206 (+847.1%), from €3,330 to €31,536
of which Remuneration and social security: +€26,020
- Contributions -€18,600
no longer reported in 2024 (was €18,600)
- Trade debts -€15,868
no longer reported in 2024 (was €15,868)
- Profit (loss) carried forward -€7,867
down €7,867 (-7.3%), from €108,273 to €100,406
- Gross operating margin -€23,488
down €23,488 (-19.1%), from €123,272 to €99,784
- Staff costs +€7,300
up €7,300 (+11.0%), from €66,515 to €73,815
- Taxes -€6,933
no longer reported in 2024 (was €6,933)
- Depreciation -€2,600
down €2,600 (-24.4%), from €10,670 to €8,070
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 | €147,931 | €181,953 | +€34,022 | +23.0% |
| Fixed assets | 21/28 | €14,220 | €6,150 | -€8,070 | -56.8% |
| Intangible fixed assets | 21 | €1,920 | - | -€1,920 | |
| Tangible fixed assets | 22/27 | €12,300 | €6,150 | -€6,150 | -50.0% |
| Plant, machinery and equipment | 23 | €12,300 | €6,150 | -€6,150 | -50.0% |
| Current assets | 29/58 | €133,711 | €175,803 | +€42,092 | +31.5% |
| Amounts receivable within one year | 40/41 | €82,124 | €103,266 | +€21,141 | +25.7% |
| Trade receivables | 40 | €41,447 | €103,266 | +€61,819 | +149.2% |
| Other amounts receivable | 41 | €40,678 | - | -€40,678 | |
| Cash at bank and in hand | 54/58 | €51,587 | €72,537 | +€20,951 | +40.6% |
| Total equity and liabilities | 10/49 | €147,931 | €181,953 | +€34,022 | +23.0% |
| Equity | 10/15 | €128,733 | €102,266 | -€26,467 | -20.6% |
| Contributions | 10/11 | €18,600 | - | -€18,600 | |
| Outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €108,273 | €100,406 | -€7,867 | -7.3% |
| Amounts payable | 17/49 | €19,198 | €79,687 | +€60,489 | +315.1% |
| Amounts payable within one year | 42/48 | €19,198 | €79,687 | +€60,489 | +315.1% |
| Trade debts | 44 | €15,868 | - | -€15,868 | |
| Suppliers | 440/4 | €15,868 | - | -€15,868 | |
| Taxes, remuneration and social security | 45 | €3,330 | €31,536 | +€28,206 | +847.1% |
| Taxes | 450/3 | €1,311 | €3,497 | +€2,186 | +166.7% |
| Remuneration and social security | 454/9 | €2,019 | €28,039 | +€26,020 | +1289.0% |
| Other amounts payable | 47/48 | - | €48,151 | +€48,151 | |
| Remuneration, social security and pensions | 62 | €66,515 | €73,815 | +€7,300 | +11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,670 | €8,070 | -€2,600 | -24.4% |
| Other operating charges | 640/8 | €692 | €705 | +€13 | +1.9% |
| Gross operating margin | 9900 | €123,272 | €99,784 | -€23,488 | -19.1% |
| Operating profit (loss) | 9901 | €45,395 | €17,194 | -€28,201 | -62.1% |
| Financial charges | 65/66B | €268 | €103 | -€165 | -61.4% |
| Recurring financial charges | 65 | €268 | €103 | -€165 | -61.4% |
| Profit (loss) for the period before taxes | 9903 | €45,127 | €17,091 | -€28,036 | -62.1% |
| Income taxes | 67/77 | €6,933 | - | -€6,933 | |
| Profit (loss) for the period | 9904 | €38,194 | €17,091 | -€21,103 | -55.3% |
| Profit (loss) for the period to be appropriated | 9905 | €38,194 | €17,091 | -€21,103 | -55.3% |
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 30 September 2026 via checked.be.