BOZ 70: 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.
BOZ 70
Largest movements
- Receivables within one year -€8,622
down €8,622 (-73.9%), from €11,674 to €3,051
- Deferred charges and accrued income +€4,901
new in 2024: €4,901
- Tangible fixed assets -€4,340
down €4,340 (-15.7%), from €27,614 to €23,273
of which Furniture and vehicles: -€3,390
- Cash -€1,144
down €1,144 (-47.2%), from €2,425 to €1,281
mainly Net result for the year (-€14,291) and Accrued charges and deferred income (-€11,141)
- Profit (loss) carried forward -€14,291
down €14,291, from €2,148 to -€12,143
- Trade debts +€12,395
up €12,395 (+170%), from €7,299 to €19,694
- Accrued charges and deferred income -€11,141
no longer reported in 2024 (was €11,141)
- Tax, wage and social debts +€2,131
up €2,131 (+24.5%), from €8,695 to €10,825
of which Remuneration and social security: +€1,845
- Other debts +€1,900
new in 2024: €1,900
- Gross operating margin +€28,475
up €28,475 (+87.1%), from €32,693 to €61,168
- Staff costs +€25,454
up €25,454 (+66.8%), from €38,132 to €63,586
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 | €47,832 | €38,826 | -€9,006 | -18.8% |
| Fixed assets | 21/28 | €27,839 | €23,698 | -€4,140 | -14.9% |
| Tangible fixed assets | 22/27 | €27,614 | €23,273 | -€4,340 | -15.7% |
| Plant, machinery and equipment | 23 | €5,666 | €4,716 | -€950 | -16.8% |
| Furniture and vehicles | 24 | €21,947 | €18,557 | -€3,390 | -15.4% |
| Financial fixed assets | 28 | €225 | €425 | +€200 | +88.9% |
| Current assets | 29/58 | €19,993 | €15,128 | -€4,865 | -24.3% |
| Stocks and contracts in progress | 3 | €5,895 | €5,895 | = | 0.0% |
| Stocks | 30/36 | €5,895 | €5,895 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,674 | €3,051 | -€8,622 | -73.9% |
| Other amounts receivable | 41 | €11,674 | €3,051 | -€8,622 | -73.9% |
| Cash at bank and in hand | 54/58 | €2,425 | €1,281 | -€1,144 | -47.2% |
| Deferred charges and accrued income | 490/1 | - | €4,901 | +€4,901 | |
| Total equity and liabilities | 10/49 | €47,832 | €38,826 | -€9,006 | -18.8% |
| Equity | 10/15 | €20,698 | €6,407 | -€14,291 | -69.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,148 | -€12,143 | -€14,291 | |
| Amounts payable | 17/49 | €27,134 | €32,419 | +€5,285 | +19.5% |
| Amounts payable within one year | 42/48 | €15,994 | €32,419 | +€16,426 | +103% |
| Trade debts | 44 | €7,299 | €19,694 | +€12,395 | +170% |
| Suppliers | 440/4 | €7,299 | €19,694 | +€12,395 | +170% |
| Taxes, remuneration and social security | 45 | €8,695 | €10,825 | +€2,131 | +24.5% |
| Taxes | 450/3 | €5,621 | €5,906 | +€285 | +5.1% |
| Remuneration and social security | 454/9 | €3,074 | €4,919 | +€1,845 | +60.0% |
| Other amounts payable | 47/48 | - | €1,900 | +€1,900 | |
| Accrued charges and deferred income | 492/3 | €11,141 | - | -€11,141 | |
| Non-recurring operating income | 76A | €2,633 | €1,025 | -€1,608 | -61.1% |
| Remuneration, social security and pensions | 62 | €38,132 | €63,586 | +€25,454 | +66.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,471 | €4,340 | -€131 | -2.9% |
| Other operating charges | 640/8 | €3,171 | €2,690 | -€481 | -15.2% |
| Non-recurring operating charges | 66A | - | €3,695 | +€3,695 | |
| Gross operating margin | 9900 | €32,693 | €61,168 | +€28,475 | +87.1% |
| Operating profit (loss) | 9901 | -€13,081 | -€13,143 | -€62 | -0.5% |
| Financial income | 75/76B | €580 | €452 | -€128 | -22.1% |
| Recurring financial income | 75 | €580 | €452 | -€128 | -22.1% |
| Financial charges | 65/66B | €1,064 | €1,504 | +€440 | +41.4% |
| Recurring financial charges | 65 | €1,064 | €1,504 | +€440 | +41.4% |
| Profit (loss) for the period before taxes | 9903 | -€13,565 | -€14,196 | -€631 | -4.7% |
| Income taxes | 67/77 | -€10 | €95 | +€105 | |
| Profit (loss) for the period | 9904 | -€13,555 | -€14,291 | -€736 | -5.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,555 | -€14,291 | -€736 | -5.4% |
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 13 October 2026 via checked.be.