BF: 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.
BF
Largest movements
- Deferred charges and accrued income -€2,000
no longer reported in 2024 (was €2,000)
- Profit (loss) carried forward -€2,188
down €2,188 (-6.9%), from -€31,723 to -€33,911
- Other debts +€1,300
up €1,300 (+2.5%), from €51,852 to €53,152
- Gross operating margin -€3,718
down €3,718 (-78.5%), from €4,738 to €1,020
- Financial charges -€1,041
down €1,041 (-52.1%), from €1,997 to €956
- Depreciation +€502
up €502 (+36.8%), from €1,364 to €1,865
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 | €83,215 | €82,549 | -€666 | -0.8% |
| Fixed assets | 21/28 | €53,395 | €54,191 | +€795 | +1.5% |
| Tangible fixed assets | 22/27 | €53,395 | €54,191 | +€795 | +1.5% |
| Land and buildings | 22 | €53,395 | €54,191 | +€795 | +1.5% |
| Current assets | 29/58 | €29,820 | €28,358 | -€1,462 | -4.9% |
| Cash at bank and in hand | 54/58 | €27,820 | €28,358 | +€538 | +1.9% |
| Deferred charges and accrued income | 490/1 | €2,000 | - | -€2,000 | |
| Total equity and liabilities | 10/49 | €83,215 | €82,549 | -€666 | -0.8% |
| Equity | 10/15 | -€13,523 | -€15,711 | -€2,188 | -16.2% |
| Contributions | 10/11 | €18,200 | €18,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,723 | -€33,911 | -€2,188 | -6.9% |
| Amounts payable | 17/49 | €96,738 | €98,260 | +€1,522 | +1.6% |
| Amounts payable after more than one year | 17 | €43,239 | €42,758 | -€481 | -1.1% |
| Financial debts | 170/4 | €43,239 | €42,758 | -€481 | -1.1% |
| Amounts payable within one year | 42/48 | €53,499 | €54,852 | +€1,353 | +2.5% |
| Trade debts | 44 | €1,647 | €1,700 | +€53 | +3.2% |
| Suppliers | 440/4 | €1,647 | €1,700 | +€53 | +3.2% |
| Other amounts payable | 47/48 | €51,852 | €53,152 | +€1,300 | +2.5% |
| Accrued charges and deferred income | 492/3 | - | €650 | +€650 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,364 | €1,865 | +€502 | +36.8% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €4,738 | €1,020 | -€3,718 | -78.5% |
| Operating profit (loss) | 9901 | €2,990 | -€1,233 | -€4,222 | |
| Financial charges | 65/66B | €1,997 | €956 | -€1,041 | -52.1% |
| Recurring financial charges | 65 | €1,997 | €956 | -€1,041 | -52.1% |
| Profit (loss) for the period before taxes | 9903 | €993 | -€2,188 | -€3,181 | |
| Profit (loss) for the period | 9904 | €993 | -€2,188 | -€3,181 | |
| Profit (loss) for the period to be appropriated | 9905 | €993 | -€2,188 | -€3,181 |
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 5 October 2026 via checked.be.