BG Plus: 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.
BG Plus
Largest movements
- Cash -€3,561
down €3,561 (-33.2%), from €10,720 to €7,159
mainly Net result for the year (-€3,283) and Receivables within one year (-€553)
- Profit (loss) carried forward -€3,283
down €3,283 (-43.7%), from -€7,509 to -€10,792
- Gross operating margin +€5,804
up €5,804 (+68.0%), from -€8,534 to -€2,730
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.
Derived cash bridge
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 | €143,151 | €140,143 | -€3,008 | -2.1% |
| Current assets | 29/58 | €143,151 | €140,143 | -€3,008 | -2.1% |
| Amounts receivable within one year | 40/41 | €132,431 | €132,984 | +€553 | +0.4% |
| Other amounts receivable | 41 | €132,431 | €132,984 | +€553 | +0.4% |
| Cash at bank and in hand | 54/58 | €10,720 | €7,159 | -€3,561 | -33.2% |
| Total equity and liabilities | 10/49 | €143,151 | €140,143 | -€3,008 | -2.1% |
| Equity | 10/15 | €142,491 | €139,208 | -€3,283 | -2.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €50,000 | €50,000 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,509 | -€10,792 | -€3,283 | -43.7% |
| Amounts payable | 17/49 | €660 | €935 | +€275 | +41.7% |
| Amounts payable within one year | 42/48 | €660 | €935 | +€275 | +41.7% |
| Trade debts | 44 | €660 | €925 | +€265 | +40.2% |
| Suppliers | 440/4 | €660 | €925 | +€265 | +40.2% |
| Taxes, remuneration and social security | 45 | - | €10 | +€10 | |
| Taxes | 450/3 | - | €10 | +€10 | |
| Other operating charges | 640/8 | €460 | €499 | +€40 | +8.7% |
| Gross operating margin | 9900 | -€8,534 | -€2,730 | +€5,804 | +68.0% |
| Operating profit (loss) | 9901 | -€8,993 | -€3,229 | +€5,764 | +64.1% |
| Financial charges | 65/66B | €54 | €54 | -€0 | 0.0% |
| Recurring financial charges | 65 | €54 | €54 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,047 | -€3,283 | +€5,764 | +63.7% |
| Profit (loss) for the period | 9904 | -€9,047 | -€3,283 | +€5,764 | +63.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,047 | -€3,283 | +€5,764 | +63.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.