BBICS Métens Patrick: 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.
BBICS Métens Patrick
Largest movements
- Cash -€83,922
down €83,922 (-84.0%), from €99,885 to €15,963
mainly Receivables after one year (-€68,000) and Contributions, distributions and other (-€45,000)
- Receivables after one year +€68,000
new in 2024: €68,000
- Tangible fixed assets +€25,281
up €25,281 (+19.1%), from €132,453 to €157,734
of which Land and buildings: +€27,264
- Receivables within one year +€14,337
up €14,337 (+30.7%), from €46,767 to €61,104
of which Other amounts receivable: +€15,928
- Debts after one year +€18,006
up €18,006 (+96.5%), from €18,660 to €36,666
- Tax, wage and social debts +€10,052
up €10,052 (+116%), from €8,658 to €18,709
- Reserves -€6,000
down €6,000 (-2.8%), from €217,864 to €211,864
of which Distributable reserves: -€4,140
- Gross operating margin +€9,034
up €9,034 (+15.1%), from €60,014 to €69,047
- Taxes +€4,689
up €4,689 (+35.7%), from €13,136 to €17,825
- Financial charges -€3,739
down €3,739 (-55.9%), from €6,691 to €2,951
- Other operating charges -€2,684
down €2,684 (-78.5%), from €3,420 to €737
- Financial income +€1,364
up €1,364 (+82.5%), from €1,654 to €3,018
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 | €279,785 | €302,958 | +€23,173 | +8.3% |
| Fixed assets | 21/28 | €132,453 | €157,734 | +€25,281 | +19.1% |
| Tangible fixed assets | 22/27 | €132,453 | €157,734 | +€25,281 | +19.1% |
| Land and buildings | 22 | €127,848 | €155,112 | +€27,264 | +21.3% |
| Furniture and vehicles | 24 | €4,605 | €2,622 | -€1,983 | -43.1% |
| Current assets | 29/58 | €147,332 | €145,224 | -€2,107 | -1.4% |
| Amounts receivable after more than one year | 29 | - | €68,000 | +€68,000 | |
| Other amounts receivable | 291 | - | €68,000 | +€68,000 | |
| Amounts receivable within one year | 40/41 | €46,767 | €61,104 | +€14,337 | +30.7% |
| Trade receivables | 40 | €11,238 | €9,647 | -€1,591 | -14.2% |
| Other amounts receivable | 41 | €35,529 | €51,457 | +€15,928 | +44.8% |
| Cash at bank and in hand | 54/58 | €99,885 | €15,963 | -€83,922 | -84.0% |
| Deferred charges and accrued income | 490/1 | €680 | €158 | -€522 | -76.8% |
| Total equity and liabilities | 10/49 | €279,785 | €302,958 | +€23,173 | +8.3% |
| Equity | 10/15 | €231,747 | €225,884 | -€5,863 | -2.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €217,864 | €211,864 | -€6,000 | -2.8% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €216,004 | €211,864 | -€4,140 | -1.9% |
| Profit (loss) carried forward | 14 | €7,684 | €7,821 | +€137 | +1.8% |
| Amounts payable | 17/49 | €48,038 | €77,074 | +€29,036 | +60.4% |
| Amounts payable after more than one year | 17 | €18,660 | €36,666 | +€18,006 | +96.5% |
| Financial debts | 170/4 | €18,660 | €36,666 | +€18,006 | +96.5% |
| Amounts payable within one year | 42/48 | €29,378 | €40,408 | +€11,030 | +37.5% |
| Current portion of amounts payable after more than one year | 42 | €16,328 | €16,816 | +€488 | +3.0% |
| Trade debts | 44 | €4,393 | €4,883 | +€490 | +11.2% |
| Suppliers | 440/4 | €4,393 | €4,883 | +€490 | +11.2% |
| Taxes, remuneration and social security | 45 | €8,658 | €18,709 | +€10,052 | +116% |
| Taxes | 450/3 | €8,658 | €18,709 | +€10,052 | +116% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,417 | €11,415 | -€2 | 0.0% |
| Other operating charges | 640/8 | €3,420 | €737 | -€2,684 | -78.5% |
| Gross operating margin | 9900 | €60,014 | €69,047 | +€9,034 | +15.1% |
| Operating profit (loss) | 9901 | €45,177 | €56,896 | +€11,719 | +25.9% |
| Financial income | 75/76B | €1,654 | €3,018 | +€1,364 | +82.5% |
| Recurring financial income | 75 | €1,654 | €3,018 | +€1,364 | +82.5% |
| Financial charges | 65/66B | €6,691 | €2,951 | -€3,739 | -55.9% |
| Recurring financial charges | 65 | €6,691 | €2,951 | -€3,739 | -55.9% |
| Profit (loss) for the period before taxes | 9903 | €40,139 | €56,962 | +€16,823 | +41.9% |
| Income taxes | 67/77 | €13,136 | €17,825 | +€4,689 | +35.7% |
| Profit (loss) for the period | 9904 | €27,004 | €39,137 | +€12,134 | +44.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,004 | €39,137 | +€12,134 | +44.9% |
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 13 October 2026 via checked.be.