BM2: 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.
BM2
Largest movements
- Receivables within one year -€7,830
down €7,830 (-6.8%), from €115,393 to €107,563
- Profit (loss) carried forward -€7,830
down €7,830 (-12.1%), from €64,910 to €57,080
- Gross operating margin -€57,906
down €57,906, from €50,075 to -€7,830
- Taxes -€517
no longer reported in 2024 (was €517)
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
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 | €115,432 | €107,602 | -€7,830 | -6.8% |
| Fixed assets | 21/28 | €1 | €1 | = | 0.0% |
| Financial fixed assets | 28 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €115,431 | €107,601 | -€7,830 | -6.8% |
| Amounts receivable within one year | 40/41 | €115,393 | €107,563 | -€7,830 | -6.8% |
| Other amounts receivable | 41 | €115,393 | €107,563 | -€7,830 | -6.8% |
| Cash at bank and in hand | 54/58 | €38 | €38 | = | 0.0% |
| Total equity and liabilities | 10/49 | €115,432 | €107,602 | -€7,830 | -6.8% |
| Equity | 10/15 | €89,910 | €82,080 | -€7,830 | -8.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Capital | 10 | €25,000 | €25,000 | = | 0.0% |
| Issued capital | 100 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,910 | €57,080 | -€7,830 | -12.1% |
| Amounts payable | 17/49 | €25,522 | €25,522 | = | 0.0% |
| Amounts payable within one year | 42/48 | €25,522 | €25,522 | = | 0.0% |
| Trade debts | 44 | €25,522 | €25,522 | = | 0.0% |
| Suppliers | 440/4 | €25,522 | €25,522 | = | 0.0% |
| Other operating charges | 640/8 | €248 | - | -€248 | |
| Gross operating margin | 9900 | €50,075 | -€7,830 | -€57,906 | |
| Operating profit (loss) | 9901 | €49,828 | -€7,830 | -€57,658 | |
| Financial charges | 65/66B | €108 | - | -€108 | |
| Recurring financial charges | 65 | €108 | - | -€108 | |
| Profit (loss) for the period before taxes | 9903 | €49,720 | -€7,830 | -€57,550 | |
| Income taxes | 67/77 | €517 | - | -€517 | |
| Profit (loss) for the period | 9904 | €49,203 | -€7,830 | -€57,033 | |
| Profit (loss) for the period to be appropriated | 9905 | €49,203 | -€7,830 | -€57,033 |
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 7 October 2026 via checked.be.