BEXA: 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.
BEXA
Largest movements
- Receivables within one year +€50,242
up €50,242 (+38.9%), from €129,150 to €179,392
of which Other amounts receivable: +€47,935
- Tangible fixed assets -€5,405
down €5,405 (-62.9%), from €8,599 to €3,194
of which Furniture and vehicles: -€5,355
- Reserves +€23,529
up €23,529 (+45.6%), from €51,656 to €75,185
of which Distributable reserves: +€23,529
- Other debts +€15,000
up €15,000 (+125%), from €12,000 to €27,000
- Trade debts +€3,676
up €3,676 (+115%), from €3,204 to €6,880
- Tax, wage and social debts +€2,455
up €2,455 (+6.4%), from €38,416 to €40,871
of which Remuneration and social security: +€2,602
- Gross operating margin +€31,295
up €31,295 (+53.3%), from €58,687 to €89,982
- Staff costs +€12,700
up €12,700 (+61.1%), from €20,781 to €33,481
- Taxes +€5,209
up €5,209 (+84.0%), from €6,198 to €11,407
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.
Derived cash bridge
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 | €138,552 | €183,444 | +€44,891 | +32.4% |
| Fixed assets | 21/28 | €8,599 | €3,194 | -€5,405 | -62.9% |
| Tangible fixed assets | 22/27 | €8,599 | €3,194 | -€5,405 | -62.9% |
| Furniture and vehicles | 24 | €8,499 | €3,144 | -€5,355 | -63.0% |
| Other tangible fixed assets | 26 | €100 | €50 | -€50 | -50.0% |
| Current assets | 29/58 | €129,953 | €180,250 | +€50,297 | +38.7% |
| Amounts receivable within one year | 40/41 | €129,150 | €179,392 | +€50,242 | +38.9% |
| Trade receivables | 40 | €32,425 | €34,733 | +€2,307 | +7.1% |
| Other amounts receivable | 41 | €96,725 | €144,659 | +€47,935 | +49.6% |
| Cash at bank and in hand | 54/58 | €803 | €858 | +€55 | +6.8% |
| Total equity and liabilities | 10/49 | €138,552 | €183,444 | +€44,891 | +32.4% |
| Equity | 10/15 | €70,248 | €93,777 | +€23,529 | +33.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €51,656 | €75,185 | +€23,529 | +45.6% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €49,796 | €73,326 | +€23,529 | +47.3% |
| Amounts payable | 17/49 | €68,305 | €89,667 | +€21,362 | +31.3% |
| Amounts payable within one year | 42/48 | €68,305 | €89,667 | +€21,362 | +31.3% |
| Financial debts | 43 | €14,685 | €14,916 | +€231 | +1.6% |
| Credit institutions | 430/8 | €14,685 | €14,916 | +€231 | +1.6% |
| Trade debts | 44 | €3,204 | €6,880 | +€3,676 | +115% |
| Suppliers | 440/4 | €3,204 | €6,880 | +€3,676 | +115% |
| Taxes, remuneration and social security | 45 | €38,416 | €40,871 | +€2,455 | +6.4% |
| Taxes | 450/3 | €38,416 | €38,269 | -€147 | -0.4% |
| Remuneration and social security | 454/9 | - | €2,602 | +€2,602 | |
| Other amounts payable | 47/48 | €12,000 | €27,000 | +€15,000 | +125% |
| Remuneration, social security and pensions | 62 | €20,781 | €33,481 | +€12,700 | +61.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,859 | €5,405 | -€453 | -7.7% |
| Other operating charges | 640/8 | €1,372 | €1,256 | -€115 | -8.4% |
| Gross operating margin | 9900 | €58,687 | €89,982 | +€31,295 | +53.3% |
| Operating profit (loss) | 9901 | €30,676 | €49,839 | +€19,163 | +62.5% |
| Financial income | 75/76B | €4,828 | €4,848 | +€20 | +0.4% |
| Recurring financial income | 75 | €4,828 | €4,848 | +€20 | +0.4% |
| Financial charges | 65/66B | €3,955 | €4,750 | +€796 | +20.1% |
| Recurring financial charges | 65 | €3,955 | €4,750 | +€796 | +20.1% |
| Profit (loss) for the period before taxes | 9903 | €31,550 | €49,937 | +€18,387 | +58.3% |
| Income taxes | 67/77 | €6,198 | €11,407 | +€5,209 | +84.0% |
| Profit (loss) for the period | 9904 | €25,352 | €38,529 | +€13,178 | +52.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,352 | €38,529 | +€13,178 | +52.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.