BBRA: 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.
BBRA
Largest movements
- Tangible fixed assets -€3,042
down €3,042 (-29.5%), from €10,326 to €7,284
- Cash -€1,928
down €1,928 (-47.8%), from €4,030 to €2,103
mainly Net result for the year (-€76,610) and Tax, wage and social debts (-€3,170)
- Receivables within one year -€1,873
down €1,873 (-3.7%), from €50,642 to €48,768
of which Trade receivables: -€4,121
- Profit (loss) carried forward -€76,610
down €76,610 (-1546.8%), from -€4,953 to -€81,563
- Other debts +€69,965
up €69,965 (+491.6%), from €14,234 to €84,199
- Tax, wage and social debts -€3,170
down €3,170 (-16.6%), from €19,051 to €15,881
of which Taxes: -€3,861
- Trade debts +€3,056
up €3,056 (+8.6%), from €35,410 to €38,465
- Gross operating margin -€109,982
down €109,982, from €39,640 to -€70,343
- Staff costs -€51,678
down €51,678 (-99.9%), from €51,735 to €57
- Depreciation +€935
up €935 (+44.3%), from €2,108 to €3,042
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 | €65,241 | €58,483 | -€6,759 | -10.4% |
| Fixed assets | 21/28 | €10,326 | €7,284 | -€3,042 | -29.5% |
| Tangible fixed assets | 22/27 | €10,326 | €7,284 | -€3,042 | -29.5% |
| Furniture and vehicles | 24 | €10,326 | €7,284 | -€3,042 | -29.5% |
| Current assets | 29/58 | €54,915 | €51,199 | -€3,716 | -6.8% |
| Amounts receivable within one year | 40/41 | €50,642 | €48,768 | -€1,873 | -3.7% |
| Trade receivables | 40 | €45,685 | €41,564 | -€4,121 | -9.0% |
| Other amounts receivable | 41 | €4,957 | €7,204 | +€2,247 | +45.3% |
| Cash at bank and in hand | 54/58 | €4,030 | €2,103 | -€1,928 | -47.8% |
| Deferred charges and accrued income | 490/1 | €243 | €328 | +€85 | +34.9% |
| Total equity and liabilities | 10/49 | €65,241 | €58,483 | -€6,759 | -10.4% |
| Equity | 10/15 | -€3,453 | -€80,063 | -€76,610 | -2218.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,953 | -€81,563 | -€76,610 | -1546.8% |
| Amounts payable | 17/49 | €68,694 | €138,546 | +€69,851 | +101.7% |
| Amounts payable within one year | 42/48 | €68,694 | €138,546 | +€69,851 | +101.7% |
| Trade debts | 44 | €35,410 | €38,465 | +€3,056 | +8.6% |
| Suppliers | 440/4 | €35,410 | €38,465 | +€3,056 | +8.6% |
| Taxes, remuneration and social security | 45 | €19,051 | €15,881 | -€3,170 | -16.6% |
| Taxes | 450/3 | €6,065 | €2,205 | -€3,861 | -63.7% |
| Remuneration and social security | 454/9 | €12,986 | €13,677 | +€691 | +5.3% |
| Other amounts payable | 47/48 | €14,234 | €84,199 | +€69,965 | +491.6% |
| Remuneration, social security and pensions | 62 | €51,735 | €57 | -€51,678 | -99.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,108 | €3,042 | +€935 | +44.3% |
| Other operating charges | 640/8 | €874 | €544 | -€330 | -37.8% |
| Gross operating margin | 9900 | €39,640 | -€70,343 | -€109,982 | |
| Operating profit (loss) | 9901 | -€15,077 | -€73,986 | -€58,909 | -390.7% |
| Financial income | 75/76B | €55 | - | -€55 | |
| Recurring financial income | 75 | €55 | - | -€55 | |
| Financial charges | 65/66B | €2,587 | €2,624 | +€37 | +1.4% |
| Recurring financial charges | 65 | €2,587 | €2,624 | +€37 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | -€17,609 | -€76,610 | -€59,001 | -335.1% |
| Profit (loss) for the period | 9904 | -€17,609 | -€76,610 | -€59,001 | -335.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,609 | -€76,610 | -€59,001 | -335.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.