BplusB: 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.
BplusB
Largest movements
- Tangible fixed assets -€23,568
down €23,568 (-3.2%), from €737,468 to €713,900
of which Land and buildings: -€22,731
- Profit (loss) carried forward -€11,987
down €11,987 (-6.2%), from -€194,779 to -€206,765
- Other debts -€8,375
down €8,375 (-0.9%), from €911,252 to €902,877
- Gross operating margin -€5,302
down €5,302 (-26.4%), from €20,111 to €14,810
- Other operating charges -€2,081
down €2,081 (-44.7%), from €4,656 to €2,576
- Financial charges -€430
down €430 (-38.9%), from €1,105 to €675
- Depreciation -€284
down €284 (-1.2%), from €23,852 to €23,568
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 | €744,883 | €721,264 | -€23,620 | -3.2% |
| Fixed assets | 21/28 | €737,468 | €713,900 | -€23,568 | -3.2% |
| Tangible fixed assets | 22/27 | €737,468 | €713,900 | -€23,568 | -3.2% |
| Land and buildings | 22 | €732,285 | €709,554 | -€22,731 | -3.1% |
| Plant, machinery and equipment | 23 | €3,295 | €2,877 | -€418 | -12.7% |
| Furniture and vehicles | 24 | €1,888 | €1,468 | -€420 | -22.2% |
| Current assets | 29/58 | €7,416 | €7,364 | -€51 | -0.7% |
| Amounts receivable within one year | 40/41 | €6,900 | €6,900 | = | 0.0% |
| Trade receivables | 40 | €6,900 | €6,900 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €224 | €464 | +€240 | +107% |
| Deferred charges and accrued income | 490/1 | €292 | - | -€292 | |
| Total equity and liabilities | 10/49 | €744,883 | €721,264 | -€23,620 | -3.2% |
| Equity | 10/15 | -€188,579 | -€200,565 | -€11,987 | -6.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€194,779 | -€206,765 | -€11,987 | -6.2% |
| Amounts payable | 17/49 | €933,462 | €921,829 | -€11,633 | -1.2% |
| Amounts payable after more than one year | 17 | €7,098 | €3,898 | -€3,200 | -45.1% |
| Financial debts | 170/4 | €7,098 | €3,898 | -€3,200 | -45.1% |
| Amounts payable within one year | 42/48 | €926,364 | €917,931 | -€8,433 | -0.9% |
| Current portion of amounts payable after more than one year | 42 | €3,075 | €3,200 | +€125 | +4.1% |
| Trade debts | 44 | €12,037 | €11,854 | -€184 | -1.5% |
| Suppliers | 440/4 | €12,037 | €11,854 | -€184 | -1.5% |
| Other amounts payable | 47/48 | €911,252 | €902,877 | -€8,375 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,852 | €23,568 | -€284 | -1.2% |
| Other operating charges | 640/8 | €4,656 | €2,576 | -€2,081 | -44.7% |
| Gross operating margin | 9900 | €20,111 | €14,810 | -€5,302 | -26.4% |
| Operating profit (loss) | 9901 | -€8,397 | -€11,335 | -€2,937 | -35.0% |
| Financial income | 75/76B | - | €23 | +€23 | |
| Recurring financial income | 75 | - | €23 | +€23 | |
| Financial charges | 65/66B | €1,105 | €675 | -€430 | -38.9% |
| Recurring financial charges | 65 | €1,105 | €675 | -€430 | -38.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,502 | -€11,987 | -€2,485 | -26.1% |
| Profit (loss) for the period | 9904 | -€9,502 | -€11,987 | -€2,485 | -26.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,502 | -€11,987 | -€2,485 | -26.1% |
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 15 October 2026 via checked.be.