BC +: 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.
BC +
Largest movements
- Receivables within one year +€6,787
up €6,787 (+544.3%), from €1,247 to €8,034
- Tangible fixed assets -€6,422
down €6,422 (-51.8%), from €12,406 to €5,984
- Cash -€5,082
no longer reported in 2024 (was €5,082)
mainly Net result for the year (-€8,253) and Receivables within one year (-€6,787)
- Other debts +€8,811
up €8,811 (+32.2%), from €27,358 to €36,169
- Profit (loss) carried forward -€8,252
down €8,252 (-59.4%), from -€13,892 to -€22,144
- Tax, wage and social debts -€5,062
down €5,062 (-58.4%), from €8,674 to €3,612
- Debts after one year -€4,032
down €4,032 (-49.5%), from €8,146 to €4,114
- Trade debts +€2,542
up €2,542 (+37.5%), from €6,781 to €9,323
- Gross operating margin -€8,633
down €8,633, from €8,519 to -€114
- Taxes -€1,483
down €1,483 (-85.2%), from €1,741 to €258
- Other operating charges -€967
down €967 (-69.6%), from €1,391 to €424
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 | €62,468 | €58,674 | -€3,794 | -6.1% |
| Fixed assets | 21/28 | €15,175 | €8,753 | -€6,422 | -42.3% |
| Tangible fixed assets | 22/27 | €12,406 | €5,984 | -€6,422 | -51.8% |
| Furniture and vehicles | 24 | €12,406 | €5,984 | -€6,422 | -51.8% |
| Financial fixed assets | 28 | €2,769 | €2,769 | -€0 | 0.0% |
| Current assets | 29/58 | €47,293 | €49,921 | +€2,628 | +5.6% |
| Stocks and contracts in progress | 3 | €40,964 | €41,323 | +€359 | +0.9% |
| Stocks | 30/36 | €40,964 | €41,323 | +€359 | +0.9% |
| Amounts receivable within one year | 40/41 | €1,247 | €8,034 | +€6,787 | +544.3% |
| Trade receivables | 40 | €1,247 | €8,034 | +€6,787 | +544.3% |
| Cash at bank and in hand | 54/58 | €5,082 | - | -€5,082 | |
| Deferred charges and accrued income | 490/1 | - | €563 | +€563 | |
| Total equity and liabilities | 10/49 | €62,468 | €58,674 | -€3,794 | -6.1% |
| Equity | 10/15 | €5,308 | -€2,944 | -€8,252 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €600 | €600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €600 | €600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €600 | €600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,892 | -€22,144 | -€8,252 | -59.4% |
| Amounts payable | 17/49 | €57,160 | €61,618 | +€4,458 | +7.8% |
| Amounts payable after more than one year | 17 | €8,146 | €4,114 | -€4,032 | -49.5% |
| Financial debts | 170/4 | €8,146 | €4,114 | -€4,032 | -49.5% |
| Amounts payable within one year | 42/48 | €48,765 | €57,504 | +€8,739 | +17.9% |
| Current portion of amounts payable after more than one year | 42 | €3,952 | €4,032 | +€80 | +2.0% |
| Financial debts | 43 | - | €2,368 | +€2,368 | |
| Credit institutions | 430/8 | - | €2,368 | +€2,368 | |
| Trade debts | 44 | €6,781 | €9,323 | +€2,542 | +37.5% |
| Suppliers | 440/4 | €6,781 | €9,323 | +€2,542 | +37.5% |
| Advances received on contracts in progress | 46 | €2,000 | €2,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €8,674 | €3,612 | -€5,062 | -58.4% |
| Taxes | 450/3 | €8,674 | €3,612 | -€5,062 | -58.4% |
| Other amounts payable | 47/48 | €27,358 | €36,169 | +€8,811 | +32.2% |
| Accrued charges and deferred income | 492/3 | €249 | - | -€249 | |
| Non-recurring operating income | 76A | - | €166 | +€166 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,423 | €6,422 | -€1 | 0.0% |
| Other operating charges | 640/8 | €1,391 | €424 | -€967 | -69.6% |
| Gross operating margin | 9900 | €8,519 | -€114 | -€8,633 | |
| Operating profit (loss) | 9901 | €705 | -€6,960 | -€7,665 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,059 | €1,036 | -€23 | -2.2% |
| Recurring financial charges | 65 | €1,059 | €1,036 | -€23 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | -€354 | -€7,995 | -€7,641 | -2158.5% |
| Income taxes | 67/77 | €1,741 | €258 | -€1,483 | -85.2% |
| Profit (loss) for the period | 9904 | -€2,095 | -€8,253 | -€6,158 | -293.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,095 | -€8,253 | -€6,158 | -293.9% |
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 3 October 2026 via checked.be.