BbyD: 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.
BbyD
Largest movements
- Current investments +€150,000
up €150,000 (+100.0%), from €150,000 to €300,000
- Cash -€70,455
down €70,455 (-44.0%), from €159,958 to €89,502
mainly Current investments (-€150,000) and Investment in fixed assets (net) (-€56,025)
- Financial fixed assets +€51,140
new in 2024: €51,140
- Receivables within one year +€9,132
up €9,132 (+43.5%), from €20,990 to €30,122
- Profit (loss) carried forward +€78,985
up €78,985 (+51.4%), from €153,520 to €232,505
- Reserves +€71,570
up €71,570 (+91.9%), from €77,885 to €149,455
- Other debts -€16,239
down €16,239 (-27.7%), from €58,718 to €42,480
- Gross operating margin -€20,457
down €20,457 (-9.6%), from €213,352 to €192,895
- Financial income +€9,437
up €9,437 (+1088.6%), from €867 to €10,304
- Taxes -€2,668
down €2,668 (-5.7%), from €46,913 to €44,245
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 | €355,285 | €493,739 | +€138,454 | +39.0% |
| Fixed assets | 21/28 | €23,366 | €71,612 | +€48,246 | +206.5% |
| Tangible fixed assets | 22/27 | €23,366 | €20,472 | -€2,894 | -12.4% |
| Furniture and vehicles | 24 | €20,219 | €14,057 | -€6,161 | -30.5% |
| Other tangible fixed assets | 26 | €3,147 | €6,415 | +€3,267 | +103.8% |
| Financial fixed assets | 28 | - | €51,140 | +€51,140 | |
| Current assets | 29/58 | €331,919 | €422,127 | +€90,208 | +27.2% |
| Amounts receivable within one year | 40/41 | €20,990 | €30,122 | +€9,132 | +43.5% |
| Trade receivables | 40 | €20,990 | €30,122 | +€9,132 | +43.5% |
| Current investments | 50/53 | €150,000 | €300,000 | +€150,000 | +100.0% |
| Cash at bank and in hand | 54/58 | €159,958 | €89,502 | -€70,455 | -44.0% |
| Deferred charges and accrued income | 490/1 | €972 | €2,502 | +€1,531 | +157.5% |
| Total equity and liabilities | 10/49 | €355,285 | €493,739 | +€138,454 | +39.0% |
| Equity | 10/15 | €233,405 | €383,960 | +€150,555 | +64.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €77,885 | €149,455 | +€71,570 | +91.9% |
| Tax-exempt reserves | 132 | €77,885 | €149,455 | +€71,570 | +91.9% |
| Profit (loss) carried forward | 14 | €153,520 | €232,505 | +€78,985 | +51.4% |
| Amounts payable | 17/49 | €121,880 | €109,778 | -€12,102 | -9.9% |
| Amounts payable within one year | 42/48 | €121,880 | €109,778 | -€12,102 | -9.9% |
| Taxes, remuneration and social security | 45 | €63,162 | €67,299 | +€4,137 | +6.5% |
| Taxes | 450/3 | €63,162 | €67,299 | +€4,137 | +6.5% |
| Other amounts payable | 47/48 | €58,718 | €42,480 | -€16,239 | -27.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,049 | €7,779 | +€729 | +10.3% |
| Other operating charges | 640/8 | €424 | €433 | +€9 | +2.1% |
| Gross operating margin | 9900 | €213,352 | €192,895 | -€20,457 | -9.6% |
| Operating profit (loss) | 9901 | €205,878 | €184,684 | -€21,195 | -10.3% |
| Financial income | 75/76B | €867 | €10,304 | +€9,437 | +1088.6% |
| Recurring financial income | 75 | €867 | €10,304 | +€9,437 | +1088.6% |
| Financial charges | 65/66B | €37 | €187 | +€150 | +399.5% |
| Recurring financial charges | 65 | €37 | €187 | +€150 | +399.5% |
| Profit (loss) for the period before taxes | 9903 | €206,708 | €194,800 | -€11,908 | -5.8% |
| Income taxes | 67/77 | €46,913 | €44,245 | -€2,668 | -5.7% |
| Profit (loss) for the period | 9904 | €159,795 | €150,555 | -€9,239 | -5.8% |
| Transfer to tax-exempt reserves | 689 | €77,885 | €71,570 | -€6,315 | -8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €81,910 | €78,985 | -€2,924 | -3.6% |
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 29 September 2026 via checked.be.