Be Choupano: 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 Choupano
Largest movements
- Receivables within one year +€13,657
up €13,657 (+1,267%), from €1,077 to €14,734
of which Trade receivables: +€12,210
- Stocks and contracts +€9,995
up €9,995 (+77.9%), from €12,826 to €22,820
- Financial fixed assets -€2,500
down €2,500 (-83.3%), from €3,000 to €500
- Intangible fixed assets -€1,200
down €1,200 (-20.0%), from €6,000 to €4,800
- Deferred charges and accrued income -€1,100
no longer reported in 2024 (was €1,100)
- Other debts +€29,400
up €29,400 (+33.6%), from €87,500 to €116,900
- Profit (loss) carried forward -€27,626
down €27,626 (-30.3%), from -€91,032 to -€118,658
- Tax, wage and social debts +€15,555
up €15,555 (+156%), from €9,982 to €25,538
of which Remuneration and social security: +€15,600
- Trade debts +€1,135
up €1,135 (+38.2%), from €2,973 to €4,108
- Gross operating margin +€6,363
up €6,363 (+20.5%), from -€31,092 to -€24,728
- Depreciation +€1,729
up €1,729 (+446%), from €388 to €2,117
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.
Derived cash bridge
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 | €29,423 | €47,888 | +€18,465 | +62.8% |
| Formation expenses | 20 | €157 | - | -€157 | |
| Fixed assets | 21/28 | €12,575 | €8,115 | -€4,460 | -35.5% |
| Intangible fixed assets | 21 | €6,000 | €4,800 | -€1,200 | -20.0% |
| Tangible fixed assets | 22/27 | €3,575 | €2,815 | -€760 | -21.3% |
| Plant, machinery and equipment | 23 | €3,575 | €2,815 | -€760 | -21.3% |
| Financial fixed assets | 28 | €3,000 | €500 | -€2,500 | -83.3% |
| Current assets | 29/58 | €16,692 | €39,773 | +€23,081 | +138% |
| Stocks and contracts in progress | 3 | €12,826 | €22,820 | +€9,995 | +77.9% |
| Stocks | 30/36 | €12,826 | €22,820 | +€9,995 | +77.9% |
| Amounts receivable within one year | 40/41 | €1,077 | €14,734 | +€13,657 | +1,267% |
| Trade receivables | 40 | €1,077 | €13,287 | +€12,210 | +1,133% |
| Other amounts receivable | 41 | - | €1,447 | +€1,447 | |
| Cash at bank and in hand | 54/58 | €1,689 | €2,219 | +€530 | +31.4% |
| Deferred charges and accrued income | 490/1 | €1,100 | - | -€1,100 | |
| Total equity and liabilities | 10/49 | €29,423 | €47,888 | +€18,465 | +62.8% |
| Equity | 10/15 | -€71,032 | -€98,658 | -€27,626 | -38.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€91,032 | -€118,658 | -€27,626 | -30.3% |
| Amounts payable | 17/49 | €100,456 | €146,546 | +€46,090 | +45.9% |
| Amounts payable within one year | 42/48 | €100,456 | €146,546 | +€46,090 | +45.9% |
| Trade debts | 44 | €2,973 | €4,108 | +€1,135 | +38.2% |
| Suppliers | 440/4 | €2,973 | €4,108 | +€1,135 | +38.2% |
| Taxes, remuneration and social security | 45 | €9,982 | €25,538 | +€15,555 | +156% |
| Taxes | 450/3 | €55 | €10 | -€45 | -82.1% |
| Remuneration and social security | 454/9 | €9,928 | €25,528 | +€15,600 | +157% |
| Other amounts payable | 47/48 | €87,500 | €116,900 | +€29,400 | +33.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €388 | €2,117 | +€1,729 | +446% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€31,092 | -€24,728 | +€6,363 | +20.5% |
| Operating profit (loss) | 9901 | -€31,864 | -€27,233 | +€4,631 | +14.5% |
| Financial charges | 65/66B | €218 | €393 | +€175 | +80.1% |
| Recurring financial charges | 65 | €218 | €393 | +€175 | +80.1% |
| Profit (loss) for the period before taxes | 9903 | -€32,082 | -€27,626 | +€4,457 | +13.9% |
| Profit (loss) for the period | 9904 | -€32,082 | -€27,626 | +€4,457 | +13.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,082 | -€27,626 | +€4,457 | +13.9% |
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 13 October 2026 via checked.be.