BFix: 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.
BFix
Largest movements
- Receivables within one year -€37,584
down €37,584 (-65.3%), from €57,539 to €19,956
of which Trade receivables: -€29,057
- Cash +€28,939
up €28,939 (+85.1%), from €34,008 to €62,947
mainly Receivables within one year (+€37,584) and Net result for the year (+€18,990)
- Tangible fixed assets +€16,195
up €16,195 (+97.8%), from €16,556 to €32,752
of which Land and buildings: +€14,630
- Stocks and contracts +€6,074
up €6,074 (+36.6%), from €16,576 to €22,650
- Trade debts -€22,033
down €22,033 (-27.4%), from €80,317 to €58,284
- Profit (loss) carried forward +€18,990
up €18,990 (+124.9%), from €15,202 to €34,192
- Other debts +€15,294
up €15,294 (+147.3%), from €10,385 to €25,679
- Depreciation +€2,885
up €2,885 (+47.8%), from €6,033 to €8,918
- Financial charges +€878
up €878 (+133080.3%), from €1 to €879
- Taxes -€628
down €628 (-11.2%), from €5,583 to €4,955
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 | €129,487 | €142,694 | +€13,206 | +10.2% |
| Fixed assets | 21/28 | €17,535 | €33,481 | +€15,945 | +90.9% |
| Intangible fixed assets | 21 | €979 | €729 | -€250 | -25.5% |
| Tangible fixed assets | 22/27 | €16,556 | €32,752 | +€16,195 | +97.8% |
| Land and buildings | 22 | - | €14,630 | +€14,630 | |
| Plant, machinery and equipment | 23 | €3,335 | €1,633 | -€1,703 | -51.0% |
| Furniture and vehicles | 24 | €10,453 | €8,961 | -€1,491 | -14.3% |
| Other tangible fixed assets | 26 | €2,768 | €7,528 | +€4,760 | +172.0% |
| Current assets | 29/58 | €111,952 | €109,213 | -€2,739 | -2.4% |
| Stocks and contracts in progress | 3 | €16,576 | €22,650 | +€6,074 | +36.6% |
| Stocks | 30/36 | €16,576 | €22,650 | +€6,074 | +36.6% |
| Amounts receivable within one year | 40/41 | €57,539 | €19,956 | -€37,584 | -65.3% |
| Trade receivables | 40 | €45,838 | €16,781 | -€29,057 | -63.4% |
| Other amounts receivable | 41 | €11,701 | €3,175 | -€8,526 | -72.9% |
| Cash at bank and in hand | 54/58 | €34,008 | €62,947 | +€28,939 | +85.1% |
| Deferred charges and accrued income | 490/1 | €3,828 | €3,660 | -€167 | -4.4% |
| Total equity and liabilities | 10/49 | €129,487 | €142,694 | +€13,206 | +10.2% |
| Equity | 10/15 | €37,202 | €56,192 | +€18,990 | +51.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,202 | €34,192 | +€18,990 | +124.9% |
| Amounts payable | 17/49 | €92,285 | €86,502 | -€5,783 | -6.3% |
| Amounts payable within one year | 42/48 | €92,285 | €86,502 | -€5,783 | -6.3% |
| Trade debts | 44 | €80,317 | €58,284 | -€22,033 | -27.4% |
| Suppliers | 440/4 | €80,317 | €58,284 | -€22,033 | -27.4% |
| Taxes, remuneration and social security | 45 | €1,583 | €2,538 | +€955 | +60.4% |
| Taxes | 450/3 | €1,583 | €2,538 | +€955 | +60.4% |
| Other amounts payable | 47/48 | €10,385 | €25,679 | +€15,294 | +147.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,033 | €8,918 | +€2,885 | +47.8% |
| Other operating charges | 640/8 | €1,296 | €1,304 | +€9 | +0.7% |
| Gross operating margin | 9900 | €34,817 | €35,036 | +€219 | +0.6% |
| Operating profit (loss) | 9901 | €27,488 | €24,814 | -€2,674 | -9.7% |
| Financial income | 75/76B | €298 | €10 | -€288 | -96.8% |
| Recurring financial income | 75 | €298 | €10 | -€288 | -96.8% |
| Financial charges | 65/66B | €1 | €879 | +€878 | +133080.3% |
| Recurring financial charges | 65 | €1 | €879 | +€878 | +133080.3% |
| Profit (loss) for the period before taxes | 9903 | €27,785 | €23,945 | -€3,840 | -13.8% |
| Income taxes | 67/77 | €5,583 | €4,955 | -€628 | -11.2% |
| Profit (loss) for the period | 9904 | €22,202 | €18,990 | -€3,213 | -14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €22,202 | €18,990 | -€3,213 | -14.5% |
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 28 September 2026 via checked.be.