BM light: 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.
BM light
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€392
down €392 (-9.9%), from -€3,944 to -€4,335
- Trade debts +€392
up €392 (+20.4%), from €1,923 to €2,315
- Other operating charges -€756
down €756 (-66.1%), from €1,143 to €387
- Gross operating margin +€91
no longer reported in 2024 (was -€91)
- Financial charges +€4
new in 2024: €4
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 | €18,385 | €18,385 | = | 0.0% |
| Current assets | 29/58 | €18,385 | €18,385 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,228 | €18,228 | = | 0.0% |
| Other amounts receivable | 41 | €18,228 | €18,228 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €157 | €157 | = | 0.0% |
| Total equity and liabilities | 10/49 | €18,385 | €18,385 | = | 0.0% |
| Equity | 10/15 | €16,461 | €16,070 | -€392 | -2.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,944 | -€4,335 | -€392 | -9.9% |
| Amounts payable | 17/49 | €1,923 | €2,315 | +€392 | +20.4% |
| Amounts payable within one year | 42/48 | €1,923 | €2,315 | +€392 | +20.4% |
| Trade debts | 44 | €1,923 | €2,315 | +€392 | +20.4% |
| Suppliers | 440/4 | €1,923 | €2,315 | +€392 | +20.4% |
| Other operating charges | 640/8 | €1,143 | €387 | -€756 | -66.1% |
| Gross operating margin | 9900 | -€91 | - | +€91 | |
| Operating profit (loss) | 9901 | -€1,234 | -€387 | +€846 | +68.6% |
| Financial charges | 65/66B | - | €4 | +€4 | |
| Recurring financial charges | 65 | - | €4 | +€4 | |
| Profit (loss) for the period before taxes | 9903 | -€1,234 | -€392 | +€842 | +68.3% |
| Profit (loss) for the period | 9904 | -€1,234 | -€392 | +€842 | +68.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,234 | -€392 | +€842 | +68.3% |
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 30 September 2026 via checked.be.