BIFABELO: 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.
BIFABELO
Largest movements
- Deferred charges and accrued income -€35,450
no longer reported in 2024 (was €35,450)
- Receivables within one year +€19,797
up €19,797 (+33.8%), from €58,648 to €78,445
of which Other amounts receivable: +€14,567
- Profit (loss) carried forward -€13,782
down €13,782 (-42.8%), from €32,184 to €18,402
- Short-term financial debts -€2,616
no longer reported in 2024 (was €2,616)
- Debts after one year -€2,261
down €2,261 (-16.5%), from €13,705 to €11,444
- Accrued charges and deferred income +€2,191
new in 2024: €2,191
- Other operating charges +€8,065
up €8,065 (+7680.5%), from €105 to €8,170
- Financial charges +€7,444
up €7,444 (+190.4%), from €3,910 to €11,354
of which Non-recurring financial charges: +€5,786
- Gross operating margin +€4,911
up €4,911 (+591.4%), from €830 to €5,741
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €94,098 | €78,445 | -€15,653 | -16.6% |
| Current assets | 29/58 | €94,098 | €78,445 | -€15,653 | -16.6% |
| Amounts receivable within one year | 40/41 | €58,648 | €78,445 | +€19,797 | +33.8% |
| Trade receivables | 40 | €901 | €6,131 | +€5,230 | +580.6% |
| Other amounts receivable | 41 | €57,747 | €72,314 | +€14,567 | +25.2% |
| Deferred charges and accrued income | 490/1 | €35,450 | - | -€35,450 | |
| Total equity and liabilities | 10/49 | €94,098 | €78,445 | -€15,653 | -16.6% |
| Equity | 10/15 | €38,384 | €24,602 | -€13,782 | -35.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,184 | €18,402 | -€13,782 | -42.8% |
| Amounts payable | 17/49 | €55,713 | €53,843 | -€1,871 | -3.4% |
| Amounts payable after more than one year | 17 | €13,705 | €11,444 | -€2,261 | -16.5% |
| Financial debts | 170/4 | €13,705 | €11,444 | -€2,261 | -16.5% |
| Amounts payable within one year | 42/48 | €42,009 | €40,208 | -€1,801 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €2,616 | - | -€2,616 | |
| Credit institutions | 430/8 | €2,616 | - | -€2,616 | |
| Trade debts | 44 | €21,019 | €21,646 | +€627 | +3.0% |
| Suppliers | 440/4 | €21,019 | €21,646 | +€627 | +3.0% |
| Taxes, remuneration and social security | 45 | €18,374 | €18,562 | +€188 | +1.0% |
| Taxes | 450/3 | €18,374 | €18,562 | +€188 | +1.0% |
| Accrued charges and deferred income | 492/3 | - | €2,191 | +€2,191 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €105 | €8,170 | +€8,065 | +7680.5% |
| Gross operating margin | 9900 | €830 | €5,741 | +€4,911 | +591.4% |
| Operating profit (loss) | 9901 | €725 | -€2,428 | -€3,154 | |
| Financial charges | 65/66B | €3,910 | €11,354 | +€7,444 | +190.4% |
| Recurring financial charges | 65 | €901 | €2,559 | +€1,658 | +184.0% |
| Non-recurring financial charges | 66B | €3,010 | €8,795 | +€5,786 | +192.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,185 | -€13,782 | -€10,597 | -332.7% |
| Profit (loss) for the period | 9904 | -€3,185 | -€13,782 | -€10,597 | -332.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,185 | -€13,782 | -€10,597 | -332.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.