bdcomicstrips: 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.
bdcomicstrips
Largest movements
- Cash -€26,981
down €26,981 (-62.1%), from €43,469 to €16,489
mainly Net result for the year (-€16,361) and Stocks and contracts (-€9,779)
- Stocks and contracts +€9,779
up €9,779 (+3.2%), from €304,051 to €313,830
- Profit (loss) carried forward -€16,361
down €16,361 (-26.3%), from €62,295 to €45,934
- Tax, wage and social debts -€4,688
down €4,688 (-33.5%), from €13,983 to €9,296
of which Taxes: -€4,756
- Gross operating margin -€85,921
down €85,921 (-83.9%), from €102,350 to €16,429
- Taxes -€12,132
down €12,132 (-91.9%), from €13,195 to €1,063
- Other operating charges +€2,871
up €2,871 (+317.0%), from €906 to €3,777
- Financial charges +€2,031
up €2,031 (+107.2%), from €1,895 to €3,927
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 | €420,381 | €402,846 | -€17,535 | -4.2% |
| Fixed assets | 21/28 | €37,229 | €35,116 | -€2,113 | -5.7% |
| Intangible fixed assets | 21 | €2,735 | €1,225 | -€1,510 | -55.2% |
| Tangible fixed assets | 22/27 | €31,434 | €31,581 | +€147 | +0.5% |
| Plant, machinery and equipment | 23 | €28,200 | €29,825 | +€1,625 | +5.8% |
| Furniture and vehicles | 24 | €3,234 | €1,757 | -€1,477 | -45.7% |
| Financial fixed assets | 28 | €3,060 | €2,310 | -€750 | -24.5% |
| Current assets | 29/58 | €383,152 | €367,730 | -€15,422 | -4.0% |
| Stocks and contracts in progress | 3 | €304,051 | €313,830 | +€9,779 | +3.2% |
| Stocks | 30/36 | €304,051 | €313,830 | +€9,779 | +3.2% |
| Amounts receivable within one year | 40/41 | €33,534 | €33,603 | +€69 | +0.2% |
| Trade receivables | 40 | €33,534 | €24,603 | -€8,931 | -26.6% |
| Other amounts receivable | 41 | - | €9,000 | +€9,000 | |
| Cash at bank and in hand | 54/58 | €43,469 | €16,489 | -€26,981 | -62.1% |
| Deferred charges and accrued income | 490/1 | €2,098 | €3,808 | +€1,710 | +81.5% |
| Total equity and liabilities | 10/49 | €420,381 | €402,846 | -€17,535 | -4.2% |
| Equity | 10/15 | €146,755 | €130,394 | -€16,361 | -11.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €65,860 | €65,860 | = | 0.0% |
| Distributable reserves | 133 | €65,860 | €65,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,295 | €45,934 | -€16,361 | -26.3% |
| Amounts payable | 17/49 | €273,626 | €272,452 | -€1,173 | -0.4% |
| Amounts payable within one year | 42/48 | €273,590 | €272,452 | -€1,138 | -0.4% |
| Trade debts | 44 | €20,973 | €22,503 | +€1,531 | +7.3% |
| Suppliers | 440/4 | €15,444 | €14,653 | -€790 | -5.1% |
| Bills of exchange payable | 441 | €5,529 | €7,850 | +€2,321 | +42.0% |
| Advances received on contracts in progress | 46 | €10,467 | €9,564 | -€903 | -8.6% |
| Taxes, remuneration and social security | 45 | €13,983 | €9,296 | -€4,688 | -33.5% |
| Taxes | 450/3 | €11,057 | €6,301 | -€4,756 | -43.0% |
| Remuneration and social security | 454/9 | €2,927 | €2,995 | +€68 | +2.3% |
| Other amounts payable | 47/48 | €228,167 | €231,089 | +€2,923 | +1.3% |
| Accrued charges and deferred income | 492/3 | €36 | - | -€36 | |
| Remuneration, social security and pensions | 62 | €20,656 | €20,821 | +€166 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,371 | €3,242 | -€129 | -3.8% |
| Other operating charges | 640/8 | €906 | €3,777 | +€2,871 | +317.0% |
| Gross operating margin | 9900 | €102,350 | €16,429 | -€85,921 | -83.9% |
| Operating profit (loss) | 9901 | €77,418 | -€11,410 | -€88,828 | |
| Financial income | 75/76B | - | €39 | +€39 | |
| Recurring financial income | 75 | - | €39 | +€39 | |
| Financial charges | 65/66B | €1,895 | €3,927 | +€2,031 | +107.2% |
| Recurring financial charges | 65 | €1,895 | €3,927 | +€2,031 | +107.2% |
| Profit (loss) for the period before taxes | 9903 | €75,522 | -€15,298 | -€90,821 | |
| Income taxes | 67/77 | €13,195 | €1,063 | -€12,132 | -91.9% |
| Profit (loss) for the period | 9904 | €62,327 | -€16,361 | -€78,689 | |
| Profit (loss) for the period to be appropriated | 9905 | €62,327 | -€16,361 | -€78,689 |
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 1 October 2026 via checked.be.