BE BOOKI: 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 BOOKI
Largest movements
- Deferred charges and accrued income -€34,840
no longer reported in 2024 (was €34,840)
- Receivables within one year -€9,950
down €9,950 (-48.1%), from €20,693 to €10,743
of which Trade receivables: -€20,693
- Cash +€2,066
up €2,066 (+45.0%), from €4,591 to €6,657
mainly Deferred charges and accrued income (+€34,840) and Receivables within one year (+€9,950)
- Tangible fixed assets +€1,351
up €1,351 (+179.7%), from €752 to €2,103
- Other debts -€21,538
no longer reported in 2024 (was €21,538)
- Trade debts -€13,332
down €13,332 (-79.6%), from €16,747 to €3,414
- Tax, wage and social debts -€5,017
no longer reported in 2024 (was €5,017)
of which Remuneration and social security: -€3,517
- Profit (loss) carried forward -€1,485
down €1,485 (-144.6%), from -€1,026 to -€2,511
- Turnover -€7,921
down €7,921 (-12.0%), from €65,850 to €57,929
- Gross operating margin -€6,242
down €6,242, from €4,402 to -€1,840
- Financial income +€1,814
new in 2024: €1,814
- Purchases and services -€1,679
down €1,679 (-2.7%), from €61,448 to €59,769
- Taxes -€1,500
no longer reported in 2024 (was €1,500)
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 | €60,876 | €19,503 | -€41,372 | -68.0% |
| Fixed assets | 21/28 | €752 | €2,103 | +€1,351 | +179.7% |
| Tangible fixed assets | 22/27 | €752 | €2,103 | +€1,351 | +179.7% |
| Furniture and vehicles | 24 | €752 | €2,103 | +€1,351 | +179.7% |
| Current assets | 29/58 | €60,124 | €17,401 | -€42,723 | -71.1% |
| Amounts receivable within one year | 40/41 | €20,693 | €10,743 | -€9,950 | -48.1% |
| Trade receivables | 40 | €20,693 | - | -€20,693 | |
| Other amounts receivable | 41 | - | €10,743 | +€10,743 | |
| Cash at bank and in hand | 54/58 | €4,591 | €6,657 | +€2,066 | +45.0% |
| Deferred charges and accrued income | 490/1 | €34,840 | - | -€34,840 | |
| Total equity and liabilities | 10/49 | €60,876 | €19,503 | -€41,372 | -68.0% |
| Equity | 10/15 | €17,574 | €16,089 | -€1,485 | -8.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,026 | -€2,511 | -€1,485 | -144.6% |
| Amounts payable | 17/49 | €43,302 | €3,414 | -€39,888 | -92.1% |
| Amounts payable within one year | 42/48 | €43,302 | €3,414 | -€39,888 | -92.1% |
| Trade debts | 44 | €16,747 | €3,414 | -€13,332 | -79.6% |
| Suppliers | 440/4 | €16,747 | €3,414 | -€13,332 | -79.6% |
| Taxes, remuneration and social security | 45 | €5,017 | - | -€5,017 | |
| Taxes | 450/3 | €1,500 | - | -€1,500 | |
| Remuneration and social security | 454/9 | €3,517 | - | -€3,517 | |
| Other amounts payable | 47/48 | €21,538 | - | -€21,538 | |
| Turnover | 70 | €65,850 | €57,929 | -€7,921 | -12.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €61,448 | €59,769 | -€1,679 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €368 | €609 | +€241 | +65.4% |
| Other operating charges | 640/8 | €551 | €668 | +€118 | +21.4% |
| Gross operating margin | 9900 | €4,402 | -€1,840 | -€6,242 | |
| Operating profit (loss) | 9901 | €3,483 | -€3,117 | -€6,601 | |
| Financial income | 75/76B | - | €1,814 | +€1,814 | |
| Recurring financial income | 75 | - | €1,814 | +€1,814 | |
| Financial charges | 65/66B | €353 | €181 | -€173 | -48.8% |
| Recurring financial charges | 65 | €353 | €181 | -€173 | -48.8% |
| Profit (loss) for the period before taxes | 9903 | €3,130 | -€1,485 | -€4,614 | |
| Income taxes | 67/77 | €1,500 | - | -€1,500 | |
| Profit (loss) for the period | 9904 | €1,630 | -€1,485 | -€3,114 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,630 | -€1,485 | -€3,114 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.