BE-VOLT Battery System: what changed
Two fiscal 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-VOLT Battery System
Largest movements
- Deferred charges and accrued income +€150,000
new in 2024: €150,000
- Receivables within one year +€39,583
up €39,583 (+3185.3%), from €1,243 to €40,826
of which Trade receivables: +€39,636
- Cash -€3,222
down €3,222 (-39.8%), from €8,088 to €4,866
mainly Deferred charges and accrued income (-€150,000) and Receivables within one year (-€39,583)
- Other debts +€205,000
up €205,000 (+500.0%), from €41,000 to €246,000
- Profit (loss) carried forward -€18,436
down €18,436 (-50.0%), from -€36,872 to -€55,309
- Gross operating margin +€17,802
up €17,802 (+50.0%), from -€35,573 to -€17,771
- Other operating charges -€1,165
down €1,165 (-89.7%), from €1,299 to €134
- Financial charges +€531
new in 2024: €531
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 | €9,330 | €195,691 | +€186,361 | +1997.4% |
| Current assets | 29/58 | €9,330 | €195,691 | +€186,361 | +1997.4% |
| Amounts receivable within one year | 40/41 | €1,243 | €40,826 | +€39,583 | +3185.3% |
| Trade receivables | 40 | €1,080 | €40,716 | +€39,636 | +3669.4% |
| Other amounts receivable | 41 | €162 | €109 | -€53 | -32.7% |
| Cash at bank and in hand | 54/58 | €8,088 | €4,866 | -€3,222 | -39.8% |
| Deferred charges and accrued income | 490/1 | - | €150,000 | +€150,000 | |
| Total equity and liabilities | 10/49 | €9,330 | €195,691 | +€186,361 | +1997.4% |
| Equity | 10/15 | -€31,872 | -€50,309 | -€18,436 | -57.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,872 | -€55,309 | -€18,436 | -50.0% |
| Amounts payable | 17/49 | €41,203 | €246,000 | +€204,797 | +497.0% |
| Amounts payable within one year | 42/48 | €41,203 | €246,000 | +€204,797 | +497.0% |
| Trade debts | 44 | €203 | €0 | -€203 | -100.0% |
| Suppliers | 440/4 | €203 | €0 | -€203 | -100.0% |
| Other amounts payable | 47/48 | €41,000 | €246,000 | +€205,000 | +500.0% |
| Other operating charges | 640/8 | €1,299 | €134 | -€1,165 | -89.7% |
| Gross operating margin | 9900 | -€35,573 | -€17,771 | +€17,802 | +50.0% |
| Operating profit (loss) | 9901 | -€36,872 | -€17,905 | +€18,967 | +51.4% |
| Financial charges | 65/66B | - | €531 | +€531 | |
| Recurring financial charges | 65 | - | €531 | +€531 | |
| Profit (loss) for the period before taxes | 9903 | -€36,872 | -€18,436 | +€18,436 | +50.0% |
| Profit (loss) for the period | 9904 | -€36,872 | -€18,436 | +€18,436 | +50.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,872 | -€18,436 | +€18,436 | +50.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.