BIGBENTOBOX: 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.
BIGBENTOBOX
Largest movements
- Receivables within one year -€11,708
down €11,708 (-92.5%), from €12,654 to €946
of which Trade receivables: -€9,343
- Cash -€1,608
down €1,608 (-87.6%), from €1,835 to €227
- Profit (loss) carried forward -€32,629
down €32,629 (-74.4%), from -€43,834 to -€76,463
- Trade debts +€9,813
up €9,813 (+34.4%), from €28,537 to €38,350
- Other debts +€9,500
up €9,500 (+104%), from €9,126 to €18,626
- Gross operating margin +€9,823
up €9,823 (+58.0%), from -€16,945 to -€7,122
- Taxes +€301
no longer reported in 2024 (was -€301)
From the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,489 | €1,173 | -€13,316 | -91.9% |
| Current assets | 29/58 | €14,489 | €1,173 | -€13,316 | -91.9% |
| Amounts receivable within one year | 40/41 | €12,654 | €946 | -€11,708 | -92.5% |
| Trade receivables | 40 | €9,961 | €618 | -€9,343 | -93.8% |
| Other amounts receivable | 41 | €2,693 | €328 | -€2,365 | -87.8% |
| Cash at bank and in hand | 54/58 | €1,835 | €227 | -€1,608 | -87.6% |
| Total equity and liabilities | 10/49 | €14,489 | €1,173 | -€13,316 | -91.9% |
| Equity | 10/15 | -€23,174 | -€55,803 | -€32,629 | -141% |
| Contributions | 10/11 | €18,800 | €18,800 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,834 | -€76,463 | -€32,629 | -74.4% |
| Amounts payable | 17/49 | €37,663 | €56,976 | +€19,313 | +51.3% |
| Amounts payable within one year | 42/48 | €37,663 | €56,976 | +€19,313 | +51.3% |
| Trade debts | 44 | €28,537 | €38,350 | +€9,813 | +34.4% |
| Suppliers | 440/4 | €28,537 | €38,350 | +€9,813 | +34.4% |
| Other amounts payable | 47/48 | €9,126 | €18,626 | +€9,500 | +104% |
| Other operating charges | 640/8 | €348 | €387 | +€40 | +11.5% |
| Gross operating margin | 9900 | -€16,945 | -€7,122 | +€9,823 | +58.0% |
| Operating profit (loss) | 9901 | -€17,293 | -€7,510 | +€9,783 | +56.6% |
| Financial charges | 65/66B | €87 | €167 | +€80 | +92.5% |
| Recurring financial charges | 65 | €87 | €167 | +€80 | +92.5% |
| Profit (loss) for the period before taxes | 9903 | -€17,379 | -€7,676 | +€9,703 | +55.8% |
| Income taxes | 67/77 | -€301 | - | +€301 | |
| Profit (loss) for the period | 9904 | -€17,078 | -€7,676 | +€9,402 | +55.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,078 | -€7,676 | +€9,402 | +55.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.