BCompany: 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.
BCompany
Largest movements
- Receivables within one year -€12,943
down €12,943 (-68.9%), from €18,782 to €5,839
- Other debts -€27,507
down €27,507 (-11.2%), from €246,126 to €218,619
- Reserves +€9,931
up €9,931 (+13.6%), from €73,174 to €83,105
- Tax, wage and social debts +€5,576
up €5,576 (+50.5%), from €11,045 to €16,621
- Trade debts -€4,876
down €4,876 (-8.3%), from €58,645 to €53,769
- Gross operating margin +€2,945
up €2,945 (+17.9%), from €16,421 to €19,366
- Taxes +€972
up €972 (+21.4%), from €4,533 to €5,505
- Financial charges +€333
up €333 (+11.8%), from €2,822 to €3,155
- Other operating charges -€239
down €239 (-21.9%), from €1,093 to €854
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 | €426,448 | €413,519 | -€12,929 | -3.0% |
| Fixed assets | 21/28 | €407,350 | €407,350 | = | 0.0% |
| Financial fixed assets | 28 | €407,350 | €407,350 | = | 0.0% |
| Current assets | 29/58 | €19,098 | €6,169 | -€12,929 | -67.7% |
| Amounts receivable within one year | 40/41 | €18,782 | €5,839 | -€12,943 | -68.9% |
| Trade receivables | 40 | €18,782 | €5,839 | -€12,943 | -68.9% |
| Deferred charges and accrued income | 490/1 | €316 | €330 | +€15 | +4.7% |
| Total equity and liabilities | 10/49 | €426,448 | €413,519 | -€12,929 | -3.0% |
| Equity | 10/15 | €91,774 | €101,705 | +€9,931 | +10.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €73,174 | €83,105 | +€9,931 | +13.6% |
| Distributable reserves | 133 | €73,174 | €83,105 | +€9,931 | +13.6% |
| Amounts payable | 17/49 | €334,674 | €311,814 | -€22,860 | -6.8% |
| Amounts payable within one year | 42/48 | €334,074 | €308,814 | -€25,260 | -7.6% |
| Financial debts | 43 | €18,258 | €19,805 | +€1,547 | +8.5% |
| Credit institutions | 430/8 | €18,258 | €19,805 | +€1,547 | +8.5% |
| Trade debts | 44 | €58,645 | €53,769 | -€4,876 | -8.3% |
| Suppliers | 440/4 | €58,645 | €53,769 | -€4,876 | -8.3% |
| Taxes, remuneration and social security | 45 | €11,045 | €16,621 | +€5,576 | +50.5% |
| Taxes | 450/3 | €11,045 | €16,621 | +€5,576 | +50.5% |
| Other amounts payable | 47/48 | €246,126 | €218,619 | -€27,507 | -11.2% |
| Accrued charges and deferred income | 492/3 | €600 | €3,000 | +€2,400 | +400% |
| Other operating charges | 640/8 | €1,093 | €854 | -€239 | -21.9% |
| Gross operating margin | 9900 | €16,421 | €19,366 | +€2,945 | +17.9% |
| Operating profit (loss) | 9901 | €15,328 | €18,512 | +€3,184 | +20.8% |
| Financial income | 75/76B | - | €80 | +€80 | |
| Recurring financial income | 75 | - | €80 | +€80 | |
| Financial charges | 65/66B | €2,822 | €3,155 | +€333 | +11.8% |
| Recurring financial charges | 65 | €2,822 | €3,155 | +€333 | +11.8% |
| Profit (loss) for the period before taxes | 9903 | €12,506 | €15,436 | +€2,930 | +23.4% |
| Income taxes | 67/77 | €4,533 | €5,505 | +€972 | +21.4% |
| Profit (loss) for the period | 9904 | €7,973 | €9,931 | +€1,958 | +24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,973 | €9,931 | +€1,958 | +24.6% |
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 19 October 2026 via checked.be.