BC carré: 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.
BC carré
Largest movements
- Cash -€46
down €46 (-34.4%), from €135 to €88
mainly Net result for the year (-€815)
- Profit (loss) carried forward -€815
down €815 (-4.4%), from -€18,667 to -€19,481
- Other debts +€641
up €641 (+5.3%), from €12,045 to €12,686
- Trade debts +€127
up €127 (+22.8%), from €557 to €684
- Gross operating margin -€212
down €212 (-38.1%), from -€557 to -€768
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 | €135 | €88 | -€46 | -34.4% |
| Current assets | 29/58 | €135 | €88 | -€46 | -34.4% |
| Cash at bank and in hand | 54/58 | €135 | €88 | -€46 | -34.4% |
| Total equity and liabilities | 10/49 | €135 | €88 | -€46 | -34.4% |
| Equity | 10/15 | -€12,467 | -€13,281 | -€815 | -6.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,667 | -€19,481 | -€815 | -4.4% |
| Amounts payable | 17/49 | €12,601 | €13,370 | +€768 | +6.1% |
| Amounts payable within one year | 42/48 | €12,601 | €13,370 | +€768 | +6.1% |
| Trade debts | 44 | €557 | €684 | +€127 | +22.8% |
| Suppliers | 440/4 | €557 | €684 | +€127 | +22.8% |
| Other amounts payable | 47/48 | €12,045 | €12,686 | +€641 | +5.3% |
| Gross operating margin | 9900 | -€557 | -€768 | -€212 | -38.1% |
| Operating profit (loss) | 9901 | -€557 | -€768 | -€212 | -38.1% |
| Financial charges | 65/66B | €46 | €46 | = | 0.0% |
| Recurring financial charges | 65 | €46 | €46 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€603 | -€815 | -€212 | -35.1% |
| Profit (loss) for the period | 9904 | -€603 | -€815 | -€212 | -35.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€603 | -€815 | -€212 | -35.1% |
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 30 October 2026 via checked.be.