BE MY STRAIN: 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 MY STRAIN
Largest movements
- Tangible fixed assets -€1,657
down €1,657 (-54.4%), from €3,048 to €1,391
of which Furniture and vehicles: -€1,200
- Receivables within one year +€471
up €471 (+1,834%), from €26 to €497
of which Trade receivables: +€457
- Cash +€412
up €412 (+3,684%), from €11 to €423
mainly Depreciation (+€1,782) and Other debts (+€973)
- Intangible fixed assets -€125
down €125 (-15.4%), from €811 to €686
- Profit (loss) carried forward -€2,261
down €2,261 (-15.5%), from -€14,565 to -€16,826
- Other debts +€973
up €973 (+6.1%), from €15,851 to €16,824
- Trade debts +€389
new in 2024: €389
- Gross operating margin -€3,181
down €3,181, from €2,792 to -€389
- Depreciation -€1,330
down €1,330 (-42.7%), from €3,112 to €1,782
- Other operating charges -€260
no longer reported in 2024 (was €260)
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 | €4,286 | €3,388 | -€899 | -21.0% |
| Fixed assets | 21/28 | €4,249 | €2,468 | -€1,782 | -41.9% |
| Intangible fixed assets | 21 | €811 | €686 | -€125 | -15.4% |
| Tangible fixed assets | 22/27 | €3,048 | €1,391 | -€1,657 | -54.4% |
| Plant, machinery and equipment | 23 | €676 | €219 | -€457 | -67.7% |
| Furniture and vehicles | 24 | €2,373 | €1,173 | -€1,200 | -50.6% |
| Financial fixed assets | 28 | €390 | €390 | = | 0.0% |
| Current assets | 29/58 | €37 | €920 | +€883 | +2,395% |
| Amounts receivable within one year | 40/41 | €26 | €497 | +€471 | +1,834% |
| Trade receivables | 40 | - | €457 | +€457 | |
| Other amounts receivable | 41 | €26 | €40 | +€14 | +56.1% |
| Cash at bank and in hand | 54/58 | €11 | €423 | +€412 | +3,684% |
| Total equity and liabilities | 10/49 | €4,286 | €3,388 | -€899 | -21.0% |
| Equity | 10/15 | -€11,565 | -€13,826 | -€2,261 | -19.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,565 | -€16,826 | -€2,261 | -15.5% |
| Amounts payable | 17/49 | €15,851 | €17,213 | +€1,362 | +8.6% |
| Amounts payable within one year | 42/48 | €15,851 | €17,213 | +€1,362 | +8.6% |
| Trade debts | 44 | - | €389 | +€389 | |
| Suppliers | 440/4 | - | €389 | +€389 | |
| Other amounts payable | 47/48 | €15,851 | €16,824 | +€973 | +6.1% |
| Non-recurring operating income | 76A | €2,550 | - | -€2,550 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,112 | €1,782 | -€1,330 | -42.7% |
| Other operating charges | 640/8 | €260 | - | -€260 | |
| Non-recurring operating charges | 66A | €2,752 | - | -€2,752 | |
| Gross operating margin | 9900 | €2,792 | -€389 | -€3,181 | |
| Operating profit (loss) | 9901 | -€3,333 | -€2,170 | +€1,162 | +34.9% |
| Financial charges | 65/66B | €83 | €90 | +€8 | +9.3% |
| Recurring financial charges | 65 | €83 | €90 | +€8 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,415 | -€2,261 | +€1,155 | +33.8% |
| Profit (loss) for the period | 9904 | -€3,415 | -€2,261 | +€1,155 | +33.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,415 | -€2,261 | +€1,155 | +33.8% |
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 24 October 2026 via checked.be.