Be-Bundle: 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-Bundle
Largest movements
- Tangible fixed assets -€1,447
down €1,447 (-50.0%), from €2,893 to €1,447
- Receivables within one year -€949
down €949 (-4.9%), from €19,351 to €18,402
of which Other amounts receivable: -€610
- Deferred charges and accrued income -€355
no longer reported in 2024 (was €355)
- Reserves -€23,199
down €23,199 (-92.6%), from €25,059 to €1,859
of which Distributable reserves: -€23,199
- Profit (loss) carried forward +€19,720
up €19,720 (+93.8%), from -€21,022 to -€1,302
- Trade debts +€373
up €373 (+90.8%), from €411 to €784
- Gross operating margin -€1,040
down €1,040 (-75.2%), from €1,383 to €343
- Financial charges +€340
up €340 (+34.9%), from €974 to €1,314
- Taxes +€163
up €163 (+72.5%), from €225 to €388
- Other operating charges +€17
up €17 (+2.6%), from €656 to €673
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 | €22,902 | €20,024 | -€2,878 | -12.6% |
| Fixed assets | 21/28 | €2,893 | €1,447 | -€1,447 | -50.0% |
| Tangible fixed assets | 22/27 | €2,893 | €1,447 | -€1,447 | -50.0% |
| Land and buildings | 22 | €2,893 | €1,447 | -€1,447 | -50.0% |
| Current assets | 29/58 | €20,009 | €18,577 | -€1,432 | -7.2% |
| Amounts receivable within one year | 40/41 | €19,351 | €18,402 | -€949 | -4.9% |
| Trade receivables | 40 | €339 | - | -€339 | |
| Other amounts receivable | 41 | €19,012 | €18,402 | -€610 | -3.2% |
| Cash at bank and in hand | 54/58 | €303 | €176 | -€127 | -42.0% |
| Deferred charges and accrued income | 490/1 | €355 | - | -€355 | |
| Total equity and liabilities | 10/49 | €22,902 | €20,024 | -€2,878 | -12.6% |
| Equity | 10/15 | €14,934 | €11,455 | -€3,479 | -23.3% |
| Contributions | 10/11 | €10,897 | €10,897 | = | 0.0% |
| Reserves | 13 | €25,059 | €1,859 | -€23,199 | -92.6% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €23,199 | - | -€23,199 | |
| Profit (loss) carried forward | 14 | -€21,022 | -€1,302 | +€19,720 | +93.8% |
| Amounts payable | 17/49 | €7,968 | €8,569 | +€601 | +7.5% |
| Amounts payable within one year | 42/48 | €7,968 | €8,569 | +€601 | +7.5% |
| Financial debts | 43 | €6,957 | €7,148 | +€191 | +2.7% |
| Credit institutions | 430/8 | €6,957 | €7,148 | +€191 | +2.7% |
| Trade debts | 44 | €411 | €784 | +€373 | +90.8% |
| Suppliers | 440/4 | €411 | €784 | +€373 | +90.8% |
| Taxes, remuneration and social security | 45 | €545 | €582 | +€37 | +6.8% |
| Taxes | 450/3 | €545 | €582 | +€37 | +6.8% |
| Other amounts payable | 47/48 | €55 | €55 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,447 | €1,447 | = | 0.0% |
| Other operating charges | 640/8 | €656 | €673 | +€17 | +2.6% |
| Gross operating margin | 9900 | €1,383 | €343 | -€1,040 | -75.2% |
| Operating profit (loss) | 9901 | -€720 | -€1,777 | -€1,057 | -146.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €974 | €1,314 | +€340 | +34.9% |
| Recurring financial charges | 65 | €974 | €1,314 | +€340 | +34.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,694 | -€3,091 | -€1,397 | -82.5% |
| Income taxes | 67/77 | €225 | €388 | +€163 | +72.5% |
| Profit (loss) for the period | 9904 | -€1,919 | -€3,479 | -€1,560 | -81.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,919 | -€3,479 | -€1,560 | -81.3% |
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 12 October 2026 via checked.be.