BBQ'tje: 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.
BBQ'tje
Largest movements
- Receivables within one year -€6,829
down €6,829 (-35.9%), from €19,031 to €12,202
of which Trade receivables: -€8,117
- Trade debts -€5,308
down €5,308 (-69.2%), from €7,669 to €2,361
- Profit (loss) carried forward -€2,066
down €2,066 (-1.4%), from -€144,097 to -€146,163
- Other debts +€548
up €548 (+0.4%), from €154,672 to €155,220
- Gross operating margin +€9,562
up €9,562, from -€6,452 to €3,110
- Financial charges -€5,975
down €5,975 (-70.9%), from €8,431 to €2,456
- Depreciation -€2,400
down €2,400 (-100%), from €2,400 to €0
- Other operating charges +€724
up €724 (+36.3%), from €1,996 to €2,720
- Financial income -€392
down €392 (-100%), from €392 to €0
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 | €19,344 | €12,518 | -€6,826 | -35.3% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Leasing and similar rights | 25 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €19,344 | €12,518 | -€6,826 | -35.3% |
| Amounts receivable within one year | 40/41 | €19,031 | €12,202 | -€6,829 | -35.9% |
| Trade receivables | 40 | €8,470 | €353 | -€8,117 | -95.8% |
| Other amounts receivable | 41 | €10,561 | €11,849 | +€1,288 | +12.2% |
| Cash at bank and in hand | 54/58 | €178 | €316 | +€138 | +77.1% |
| Deferred charges and accrued income | 490/1 | €135 | €0 | -€135 | -100% |
| Total equity and liabilities | 10/49 | €19,344 | €12,518 | -€6,826 | -35.3% |
| Equity | 10/15 | -€142,997 | -€145,063 | -€2,066 | -1.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€144,097 | -€146,163 | -€2,066 | -1.4% |
| Amounts payable | 17/49 | €162,342 | €157,581 | -€4,761 | -2.9% |
| Amounts payable within one year | 42/48 | €162,342 | €157,581 | -€4,761 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €7,669 | €2,361 | -€5,308 | -69.2% |
| Suppliers | 440/4 | €7,669 | €2,361 | -€5,308 | -69.2% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €154,672 | €155,220 | +€548 | +0.4% |
| Non-recurring operating income | 76A | €6,756 | €0 | -€6,756 | -100% |
| Remuneration, social security and pensions | 62 | -€1 | €0 | +€1 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,400 | €0 | -€2,400 | -100% |
| Other operating charges | 640/8 | €1,996 | €2,720 | +€724 | +36.3% |
| Non-recurring operating charges | 66A | €8,087 | €0 | -€8,087 | -100% |
| Gross operating margin | 9900 | -€6,452 | €3,110 | +€9,562 | |
| Operating profit (loss) | 9901 | -€18,934 | €390 | +€19,324 | |
| Financial income | 75/76B | €392 | €0 | -€392 | -100% |
| Recurring financial income | 75 | €392 | €0 | -€392 | -100% |
| Financial charges | 65/66B | €8,431 | €2,456 | -€5,975 | -70.9% |
| Recurring financial charges | 65 | €8,431 | €2,456 | -€5,975 | -70.9% |
| Profit (loss) for the period before taxes | 9903 | -€26,973 | -€2,066 | +€24,907 | +92.3% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€26,973 | -€2,066 | +€24,907 | +92.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,973 | -€2,066 | +€24,907 | +92.3% |
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 18 October 2026 via checked.be.