BdB Electricité: 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.
BdB Electricité
Largest movements
- Receivables within one year +€30,738
up €30,738 (+133.8%), from €22,981 to €53,718
of which Trade receivables: +€27,065
- Cash +€13,748
up €13,748 (+84.4%), from €16,291 to €30,039
mainly Net result for the year (+€23,492) and Short-term financial debts (+€15,450)
- Tangible fixed assets -€10,000
down €10,000 (-21.6%), from €46,265 to €36,265
of which Furniture and vehicles: -€10,326
- Profit (loss) carried forward +€22,633
up €22,633 (+82.6%), from €27,401 to €50,034
- Other debts -€17,203
down €17,203 (-30.8%), from €55,934 to €38,730
- Short-term financial debts +€15,450
new in 2024: €15,450
- Trade debts +€10,763
up €10,763 (+938.0%), from €1,148 to €11,911
- Accrued charges and deferred income +€2,512
new in 2024: €2,512
- Financial charges +€5,626
up €5,626 (+14785.0%), from €38 to €5,664
- Depreciation +€4,756
up €4,756 (+75.1%), from €6,337 to €11,093
- Taxes -€3,252
down €3,252 (-34.0%), from €9,561 to €6,309
- Gross operating margin +€3,068
up €3,068 (+7.0%), from €44,114 to €47,182
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 | €88,476 | €122,307 | +€33,830 | +38.2% |
| Formation expenses | 20 | €994 | €350 | -€645 | -64.8% |
| Fixed assets | 21/28 | €46,265 | €36,265 | -€10,000 | -21.6% |
| Tangible fixed assets | 22/27 | €46,265 | €36,265 | -€10,000 | -21.6% |
| Plant, machinery and equipment | 23 | €413 | €740 | +€326 | +78.9% |
| Furniture and vehicles | 24 | €45,852 | €35,526 | -€10,326 | -22.5% |
| Current assets | 29/58 | €41,217 | €85,692 | +€44,475 | +107.9% |
| Amounts receivable within one year | 40/41 | €22,981 | €53,718 | +€30,738 | +133.8% |
| Trade receivables | 40 | €20,944 | €48,009 | +€27,065 | +129.2% |
| Other amounts receivable | 41 | €2,037 | €5,710 | +€3,673 | +180.3% |
| Cash at bank and in hand | 54/58 | €16,291 | €30,039 | +€13,748 | +84.4% |
| Deferred charges and accrued income | 490/1 | €1,946 | €1,934 | -€12 | -0.6% |
| Total equity and liabilities | 10/49 | €88,476 | €122,307 | +€33,830 | +38.2% |
| Equity | 10/15 | €29,801 | €52,434 | +€22,633 | +75.9% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,401 | €50,034 | +€22,633 | +82.6% |
| Amounts payable | 17/49 | €58,675 | €69,873 | +€11,198 | +19.1% |
| Amounts payable within one year | 42/48 | €58,675 | €67,361 | +€8,686 | +14.8% |
| Financial debts | 43 | - | €15,450 | +€15,450 | |
| Credit institutions | 430/8 | - | €15,450 | +€15,450 | |
| Trade debts | 44 | €1,148 | €11,911 | +€10,763 | +938.0% |
| Suppliers | 440/4 | €1,148 | €11,911 | +€10,763 | +938.0% |
| Taxes, remuneration and social security | 45 | €1,594 | €1,269 | -€325 | -20.4% |
| Taxes | 450/3 | €1,594 | €1,269 | -€325 | -20.4% |
| Other amounts payable | 47/48 | €55,934 | €38,730 | -€17,203 | -30.8% |
| Accrued charges and deferred income | 492/3 | - | €2,512 | +€2,512 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,337 | €11,093 | +€4,756 | +75.1% |
| Other operating charges | 640/8 | €777 | €632 | -€145 | -18.7% |
| Gross operating margin | 9900 | €44,114 | €47,182 | +€3,068 | +7.0% |
| Operating profit (loss) | 9901 | €37,000 | €35,457 | -€1,543 | -4.2% |
| Financial income | 75/76B | €0 | €7 | +€7 | +34300.0% |
| Recurring financial income | 75 | €0 | €7 | +€7 | +34300.0% |
| Financial charges | 65/66B | €38 | €5,664 | +€5,626 | +14785.0% |
| Recurring financial charges | 65 | €38 | €5,664 | +€5,626 | +14785.0% |
| Profit (loss) for the period before taxes | 9903 | €36,962 | €29,800 | -€7,162 | -19.4% |
| Income taxes | 67/77 | €9,561 | €6,309 | -€3,252 | -34.0% |
| Profit (loss) for the period | 9904 | €27,401 | €23,492 | -€3,910 | -14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €27,401 | €23,492 | -€3,910 | -14.3% |
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 2 October 2026 via checked.be.