BEA-BB: 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.
BEA-BB
Largest movements
- Cash -€17,457
down €17,457 (-66.0%), from €26,461 to €9,004
mainly Net result for the year (-€14,977) and Other debts (-€2,055)
- Receivables within one year -€1,330
down €1,330 (-35.4%), from €3,753 to €2,424
of which Trade receivables: -€1,891
- Profit (loss) carried forward -€14,977
down €14,977 (-153.3%), from -€9,771 to -€24,748
- Other debts -€2,055
no longer reported in 2023 (was €2,055)
- Trade debts -€2,033
down €2,033 (-9.9%), from €20,555 to €18,522
- Gross operating margin +€4,823
up €4,823 (+25.9%), from -€18,637 to -€13,814
- Other operating charges +€212
up €212 (+30.5%), from €696 to €908
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,787 | €12,874 | -€18,913 | -59.5% |
| Current assets | 29/58 | €31,787 | €12,874 | -€18,913 | -59.5% |
| Amounts receivable within one year | 40/41 | €3,753 | €2,424 | -€1,330 | -35.4% |
| Trade receivables | 40 | €3,753 | €1,863 | -€1,891 | -50.4% |
| Other amounts receivable | 41 | - | €561 | +€561 | |
| Cash at bank and in hand | 54/58 | €26,461 | €9,004 | -€17,457 | -66.0% |
| Deferred charges and accrued income | 490/1 | €1,573 | €1,447 | -€126 | -8.0% |
| Total equity and liabilities | 10/49 | €31,787 | €12,874 | -€18,913 | -59.5% |
| Equity | 10/15 | €8,829 | -€6,148 | -€14,977 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,771 | -€24,748 | -€14,977 | -153.3% |
| Amounts payable | 17/49 | €22,958 | €19,022 | -€3,936 | -17.1% |
| Amounts payable within one year | 42/48 | €22,611 | €18,522 | -€4,088 | -18.1% |
| Trade debts | 44 | €20,555 | €18,522 | -€2,033 | -9.9% |
| Suppliers | 440/4 | €20,555 | €18,522 | -€2,033 | -9.9% |
| Other amounts payable | 47/48 | €2,055 | - | -€2,055 | |
| Accrued charges and deferred income | 492/3 | €348 | €499 | +€152 | +43.7% |
| Other operating charges | 640/8 | €696 | €908 | +€212 | +30.5% |
| Gross operating margin | 9900 | -€18,637 | -€13,814 | +€4,823 | +25.9% |
| Operating profit (loss) | 9901 | -€19,333 | -€14,722 | +€4,611 | +23.8% |
| Financial income | 75/76B | €1 | €0 | -€1 | -99.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -99.0% |
| Financial charges | 65/66B | €265 | €255 | -€11 | -4.1% |
| Recurring financial charges | 65 | €265 | €255 | -€11 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | -€19,597 | -€14,977 | +€4,621 | +23.6% |
| Profit (loss) for the period | 9904 | -€19,597 | -€14,977 | +€4,621 | +23.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,597 | -€14,977 | +€4,621 | +23.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.