BBS Concept: 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.
BBS Concept
Largest movements
- Cash -€9,197
down €9,197 (-96.3%), from €9,553 to €355
mainly Tax, wage and social debts (-€21,642) and Trade debts (-€8,020)
- Tax, wage and social debts -€21,642
down €21,642 (-77.0%), from €28,115 to €6,474
of which Remuneration and social security: -€11,078
- Other debts +€11,135
up €11,135 (+144.1%), from €7,725 to €18,860
- Profit (loss) carried forward +€9,329
up €9,329 (+19.7%), from -€47,318 to -€37,989
- Trade debts -€8,020
down €8,020 (-43.3%), from €18,531 to €10,511
- Staff costs -€49,066
down €49,066 (-72.5%), from €67,719 to €18,653
- Turnover -€17,197
down €17,197 (-24.2%), from €71,182 to €53,985
- Purchases and services -€10,296
down €10,296 (-28.7%), from €35,846 to €25,551
- Gross operating margin -€6,902
down €6,902 (-19.5%), from €35,336 to €28,434
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 | €9,553 | €355 | -€9,197 | -96.3% |
| Current assets | 29/58 | €9,553 | €355 | -€9,197 | -96.3% |
| Cash at bank and in hand | 54/58 | €9,553 | €355 | -€9,197 | -96.3% |
| Total equity and liabilities | 10/49 | €9,553 | €355 | -€9,197 | -96.3% |
| Equity | 10/15 | -€44,818 | -€35,489 | +€9,329 | +20.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Outside capital | 11 | €2,500 | €2,500 | = | 0.0% |
| Other | 1109/19 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,318 | -€37,989 | +€9,329 | +19.7% |
| Amounts payable | 17/49 | €54,371 | €35,845 | -€18,526 | -34.1% |
| Amounts payable within one year | 42/48 | €54,371 | €35,845 | -€18,526 | -34.1% |
| Trade debts | 44 | €18,531 | €10,511 | -€8,020 | -43.3% |
| Suppliers | 440/4 | €18,531 | €10,511 | -€8,020 | -43.3% |
| Taxes, remuneration and social security | 45 | €28,115 | €6,474 | -€21,642 | -77.0% |
| Taxes | 450/3 | €15,397 | €4,834 | -€10,563 | -68.6% |
| Remuneration and social security | 454/9 | €12,718 | €1,640 | -€11,078 | -87.1% |
| Other amounts payable | 47/48 | €7,725 | €18,860 | +€11,135 | +144.1% |
| Turnover | 70 | €71,182 | €53,985 | -€17,197 | -24.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €35,846 | €25,551 | -€10,296 | -28.7% |
| Remuneration, social security and pensions | 62 | €67,719 | €18,653 | -€49,066 | -72.5% |
| Other operating charges | 640/8 | €355 | - | -€355 | |
| Gross operating margin | 9900 | €35,336 | €28,434 | -€6,902 | -19.5% |
| Operating profit (loss) | 9901 | -€32,738 | €9,781 | +€42,520 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €255 | €454 | +€199 | +78.0% |
| Recurring financial charges | 65 | €255 | €454 | +€199 | +78.0% |
| Profit (loss) for the period before taxes | 9903 | -€32,993 | €9,329 | +€42,322 | |
| Profit (loss) for the period | 9904 | -€32,993 | €9,329 | +€42,322 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,993 | €9,329 | +€42,322 |
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 28 September 2026 via checked.be.