Benoît VBB: 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.
Benoît VBB
Largest movements
- Receivables within one year -€7,294
down €7,294 (-46.8%), from €15,580 to €8,285
of which Trade receivables: -€5,377
- Stocks and contracts +€4,750
up €4,750 (+14.1%), from €33,700 to €38,450
- Tangible fixed assets +€1,918
up €1,918 (+83.7%), from €2,291 to €4,209
of which Furniture and vehicles: +€2,786
- Deferred charges and accrued income -€611
no longer reported in 2024 (was €611)
- Trade debts -€8,512
down €8,512 (-85.4%), from €9,961 to €1,450
- Other debts +€4,364
up €4,364 (+74.1%), from €5,887 to €10,251
- Current portion of long-term debt +€2,022
new in 2024: €2,022
- Turnover -€25,696
down €25,696 (-22.2%), from €115,566 to €89,871
- Purchases and services -€19,348
down €19,348 (-17.5%), from €110,375 to €91,026
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 | €52,627 | €51,228 | -€1,399 | -2.7% |
| Fixed assets | 21/28 | €2,316 | €4,234 | +€1,918 | +82.8% |
| Tangible fixed assets | 22/27 | €2,291 | €4,209 | +€1,918 | +83.7% |
| Land and buildings | 22 | €1,226 | €613 | -€613 | -50.0% |
| Plant, machinery and equipment | 23 | €446 | €192 | -€255 | -57.1% |
| Furniture and vehicles | 24 | €619 | €3,404 | +€2,786 | +450.4% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €50,311 | €46,995 | -€3,317 | -6.6% |
| Stocks and contracts in progress | 3 | €33,700 | €38,450 | +€4,750 | +14.1% |
| Stocks | 30/36 | €33,700 | €38,450 | +€4,750 | +14.1% |
| Amounts receivable within one year | 40/41 | €15,580 | €8,285 | -€7,294 | -46.8% |
| Trade receivables | 40 | €11,680 | €6,303 | -€5,377 | -46.0% |
| Other amounts receivable | 41 | €3,899 | €1,982 | -€1,917 | -49.2% |
| Cash at bank and in hand | 54/58 | €421 | €259 | -€162 | -38.5% |
| Deferred charges and accrued income | 490/1 | €611 | - | -€611 | |
| Total equity and liabilities | 10/49 | €52,627 | €51,228 | -€1,399 | -2.7% |
| Equity | 10/15 | €26,410 | €26,827 | +€417 | +1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,950 | €6,367 | +€417 | +7.0% |
| Amounts payable | 17/49 | €26,217 | €24,401 | -€1,815 | -6.9% |
| Amounts payable after more than one year | 17 | - | €520 | +€520 | |
| Financial debts | 170/4 | - | €520 | +€520 | |
| Amounts payable within one year | 42/48 | €25,567 | €23,139 | -€2,427 | -9.5% |
| Current portion of amounts payable after more than one year | 42 | - | €2,022 | +€2,022 | |
| Financial debts | 43 | €9,718 | €9,417 | -€302 | -3.1% |
| Credit institutions | 430/8 | €9,718 | €9,417 | -€302 | -3.1% |
| Trade debts | 44 | €9,961 | €1,450 | -€8,512 | -85.4% |
| Suppliers | 440/4 | €9,961 | €1,450 | -€8,512 | -85.4% |
| Other amounts payable | 47/48 | €5,887 | €10,251 | +€4,364 | +74.1% |
| Accrued charges and deferred income | 492/3 | €650 | €742 | +€92 | +14.2% |
| Turnover | 70 | €115,566 | €89,871 | -€25,696 | -22.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €110,375 | €91,026 | -€19,348 | -17.5% |
| Remuneration, social security and pensions | 62 | €431 | - | -€431 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,375 | €2,159 | +€784 | +57.0% |
| Other operating charges | 640/8 | €709 | €691 | -€18 | -2.6% |
| Gross operating margin | 9900 | €5,191 | €4,904 | -€287 | -5.5% |
| Operating profit (loss) | 9901 | €2,676 | €2,054 | -€621 | -23.2% |
| Financial income | 75/76B | €0 | €10 | +€10 | +7623.1% |
| Recurring financial income | 75 | €0 | €10 | +€10 | +7623.1% |
| Financial charges | 65/66B | €1,194 | €1,647 | +€453 | +38.0% |
| Recurring financial charges | 65 | €1,194 | €1,647 | +€453 | +38.0% |
| Profit (loss) for the period before taxes | 9903 | €1,482 | €417 | -€1,065 | -71.9% |
| Profit (loss) for the period | 9904 | €1,482 | €417 | -€1,065 | -71.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,482 | €417 | -€1,065 | -71.9% |
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 30 September 2026 via checked.be.