BE BA BALLOON: 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.
BE BA BALLOON
Largest movements
- Cash -€10,410
down €10,410 (-61.8%), from €16,834 to €6,423
mainly Stocks and contracts (-€9,762) and Debts after one year (-€7,011)
- Stocks and contracts +€9,762
up €9,762 (+61.2%), from €15,961 to €25,723
- Receivables within one year -€4,647
down €4,647 (-26.1%), from €17,832 to €13,185
of which Trade receivables: -€8,199
- Tangible fixed assets -€2,603
down €2,603 (-20.3%), from €12,811 to €10,208
of which Plant, machinery and equipment: -€2,297
- Debts after one year -€7,011
down €7,011 (-33.4%), from €20,977 to €13,967
- Tax, wage and social debts -€1,749
down €1,749 (-28.7%), from €6,093 to €4,344
of which Remuneration and social security: -€2,685
- Profit (loss) carried forward -€1,440
down €1,440 (-569.1%), from -€253 to -€1,693
- Advances received +€1,184
new in 2023: €1,184
- Trade debts +€1,142
up €1,142 (+22.6%), from €5,044 to €6,186
- Staff costs +€14,406
up €14,406 (+218.7%), from €6,586 to €20,992
- Gross operating margin +€11,791
up €11,791 (+77.9%), from €15,135 to €26,926
- Other operating charges -€665
down €665 (-66.7%), from €997 to €332
- Financial charges -€402
down €402 (-22.5%), from €1,786 to €1,385
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,320 | €56,322 | -€7,998 | -12.4% |
| Fixed assets | 21/28 | €13,694 | €10,991 | -€2,703 | -19.7% |
| Intangible fixed assets | 21 | €883 | €783 | -€100 | -11.3% |
| Tangible fixed assets | 22/27 | €12,811 | €10,208 | -€2,603 | -20.3% |
| Plant, machinery and equipment | 23 | €9,278 | €6,981 | -€2,297 | -24.8% |
| Furniture and vehicles | 24 | €3,533 | €3,227 | -€305 | -8.6% |
| Current assets | 29/58 | €50,626 | €45,331 | -€5,295 | -10.5% |
| Stocks and contracts in progress | 3 | €15,961 | €25,723 | +€9,762 | +61.2% |
| Stocks | 30/36 | €15,961 | €25,723 | +€9,762 | +61.2% |
| Amounts receivable within one year | 40/41 | €17,832 | €13,185 | -€4,647 | -26.1% |
| Trade receivables | 40 | €9,449 | €1,250 | -€8,199 | -86.8% |
| Other amounts receivable | 41 | €8,382 | €11,935 | +€3,553 | +42.4% |
| Cash at bank and in hand | 54/58 | €16,834 | €6,423 | -€10,410 | -61.8% |
| Total equity and liabilities | 10/49 | €64,320 | €56,322 | -€7,998 | -12.4% |
| Equity | 10/15 | €24,747 | €23,307 | -€1,440 | -5.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€253 | -€1,693 | -€1,440 | -569.1% |
| Amounts payable | 17/49 | €39,573 | €33,015 | -€6,558 | -16.6% |
| Amounts payable after more than one year | 17 | €20,977 | €13,967 | -€7,011 | -33.4% |
| Financial debts | 170/4 | €20,977 | €13,967 | -€7,011 | -33.4% |
| Amounts payable within one year | 42/48 | €18,595 | €19,048 | +€453 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | €6,827 | €7,011 | +€183 | +2.7% |
| Financial debts | 43 | €631 | €323 | -€308 | -48.8% |
| Credit institutions | 430/8 | €631 | €323 | -€308 | -48.8% |
| Trade debts | 44 | €5,044 | €6,186 | +€1,142 | +22.6% |
| Suppliers | 440/4 | €5,044 | €6,186 | +€1,142 | +22.6% |
| Advances received on contracts in progress | 46 | - | €1,184 | +€1,184 | |
| Taxes, remuneration and social security | 45 | €6,093 | €4,344 | -€1,749 | -28.7% |
| Taxes | 450/3 | €3,408 | €4,344 | +€936 | +27.5% |
| Remuneration and social security | 454/9 | €2,685 | - | -€2,685 | |
| Remuneration, social security and pensions | 62 | €6,586 | €20,992 | +€14,406 | +218.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,914 | €5,675 | -€239 | -4.0% |
| Other operating charges | 640/8 | €997 | €332 | -€665 | -66.7% |
| Gross operating margin | 9900 | €15,135 | €26,926 | +€11,791 | +77.9% |
| Operating profit (loss) | 9901 | €1,639 | -€73 | -€1,711 | |
| Financial income | 75/76B | €18 | €43 | +€26 | +145.5% |
| Recurring financial income | 75 | €18 | €43 | +€26 | +145.5% |
| Financial charges | 65/66B | €1,786 | €1,385 | -€402 | -22.5% |
| Recurring financial charges | 65 | €1,786 | €1,385 | -€402 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | -€130 | -€1,414 | -€1,284 | -988.2% |
| Income taxes | 67/77 | €123 | €26 | -€97 | -78.9% |
| Profit (loss) for the period | 9904 | -€253 | -€1,440 | -€1,187 | -469.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€253 | -€1,440 | -€1,187 | -469.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.