BC GRIP: 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 GRIP
Largest movements
- Receivables within one year +€16,086
up €16,086 (+71.8%), from €22,397 to €38,483
- Tangible fixed assets -€5,694
down €5,694 (-25.0%), from €22,789 to €17,095
of which Plant, machinery and equipment: -€4,813
- Other debts +€6,264
up €6,264 (+1,856%), from €338 to €6,602
- Tax, wage and social debts +€2,614
up €2,614 (+33.4%), from €7,836 to €10,451
- Trade debts +€2,119
up €2,119 (+47.7%), from €4,442 to €6,561
- Profit (loss) carried forward -€808
down €808 (-3.1%), from €26,367 to €25,559
- Gross operating margin -€20,932
down €20,932 (-74.3%), from €28,159 to €7,227
- Financial charges -€12,194
down €12,194 (-95.4%), from €12,783 to €589
- Taxes -€1,758
down €1,758 (-64.2%), from €2,737 to €979
- Other operating charges -€426
down €426 (-31.6%), from €1,347 to €922
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,186 | €55,578 | +€10,392 | +23.0% |
| Fixed assets | 21/28 | €22,789 | €17,095 | -€5,694 | -25.0% |
| Tangible fixed assets | 22/27 | €22,789 | €17,095 | -€5,694 | -25.0% |
| Plant, machinery and equipment | 23 | €20,475 | €15,662 | -€4,813 | -23.5% |
| Furniture and vehicles | 24 | €2,314 | €1,433 | -€881 | -38.1% |
| Current assets | 29/58 | €22,397 | €38,483 | +€16,086 | +71.8% |
| Amounts receivable within one year | 40/41 | €22,397 | €38,483 | +€16,086 | +71.8% |
| Trade receivables | 40 | €22,397 | €38,483 | +€16,086 | +71.8% |
| Total equity and liabilities | 10/49 | €45,186 | €55,578 | +€10,392 | +23.0% |
| Equity | 10/15 | €26,767 | €26,099 | -€668 | -2.5% |
| Contributions | 10/11 | €400 | €540 | +€140 | +35.0% |
| Profit (loss) carried forward | 14 | €26,367 | €25,559 | -€808 | -3.1% |
| Amounts payable | 17/49 | €18,419 | €29,479 | +€11,060 | +60.0% |
| Amounts payable after more than one year | 17 | €3,564 | €3,564 | = | 0.0% |
| Other amounts payable | 178/9 | €3,564 | €3,564 | = | 0.0% |
| Amounts payable within one year | 42/48 | €14,855 | €25,915 | +€11,060 | +74.5% |
| Financial debts | 43 | €2,239 | €2,302 | +€63 | +2.8% |
| Credit institutions | 430/8 | €2,239 | €2,302 | +€63 | +2.8% |
| Trade debts | 44 | €4,442 | €6,561 | +€2,119 | +47.7% |
| Suppliers | 440/4 | €4,442 | €6,561 | +€2,119 | +47.7% |
| Taxes, remuneration and social security | 45 | €7,836 | €10,451 | +€2,614 | +33.4% |
| Taxes | 450/3 | €7,836 | €10,451 | +€2,614 | +33.4% |
| Other amounts payable | 47/48 | €338 | €6,602 | +€6,264 | +1,856% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,324 | €5,545 | +€221 | +4.1% |
| Other operating charges | 640/8 | €1,347 | €922 | -€426 | -31.6% |
| Gross operating margin | 9900 | €28,159 | €7,227 | -€20,932 | -74.3% |
| Operating profit (loss) | 9901 | €21,487 | €760 | -€20,727 | -96.5% |
| Financial charges | 65/66B | €12,783 | €589 | -€12,194 | -95.4% |
| Recurring financial charges | 65 | €12,783 | €589 | -€12,194 | -95.4% |
| Profit (loss) for the period before taxes | 9903 | €8,704 | €171 | -€8,534 | -98.0% |
| Income taxes | 67/77 | €2,737 | €979 | -€1,758 | -64.2% |
| Profit (loss) for the period | 9904 | €5,967 | -€808 | -€6,775 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,967 | -€808 | -€6,775 |
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 21 October 2026 via checked.be.