BPOS-Live: 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.
BPOS-Live
Largest movements
- Receivables within one year +€120,616
up €120,616 (+217.8%), from €55,381 to €175,997
of which Trade receivables: +€120,363
- Cash -€2,065
down €2,065 (-86.6%), from €2,384 to €319
mainly Receivables within one year (-€120,616)
- Trade debts +€92,355
up €92,355 (+91.7%), from €100,698 to €193,054
- Profit (loss) carried forward +€20,695
up €20,695 (+13.2%), from -€157,058 to -€136,363
- Other debts +€5,500
up €5,500 (+34.4%), from €16,000 to €21,500
- Gross operating margin +€55,998
up €55,998, from -€34,435 to €21,563
- Financial charges -€29,144
down €29,144 (-99.0%), from €29,442 to €299
- Other operating charges -€7,901
down €7,901 (-93.3%), from €8,470 to €569
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 | €58,806 | €177,356 | +€118,550 | +201.6% |
| Current assets | 29/58 | €58,806 | €177,356 | +€118,550 | +201.6% |
| Amounts receivable within one year | 40/41 | €55,381 | €175,997 | +€120,616 | +217.8% |
| Trade receivables | 40 | €43,364 | €163,727 | +€120,363 | +277.6% |
| Other amounts receivable | 41 | €12,016 | €12,270 | +€253 | +2.1% |
| Cash at bank and in hand | 54/58 | €2,384 | €319 | -€2,065 | -86.6% |
| Deferred charges and accrued income | 490/1 | €1,041 | €1,040 | -€1 | -0.1% |
| Total equity and liabilities | 10/49 | €58,806 | €177,356 | +€118,550 | +201.6% |
| Equity | 10/15 | -€57,893 | -€37,198 | +€20,695 | +35.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €80,565 | €80,565 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €80,565 | €80,565 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€157,058 | -€136,363 | +€20,695 | +13.2% |
| Amounts payable | 17/49 | €116,698 | €214,554 | +€97,855 | +83.9% |
| Amounts payable within one year | 42/48 | €116,698 | €214,554 | +€97,855 | +83.9% |
| Trade debts | 44 | €100,698 | €193,054 | +€92,355 | +91.7% |
| Suppliers | 440/4 | €100,698 | €193,054 | +€92,355 | +91.7% |
| Other amounts payable | 47/48 | €16,000 | €21,500 | +€5,500 | +34.4% |
| Other operating charges | 640/8 | €8,470 | €569 | -€7,901 | -93.3% |
| Gross operating margin | 9900 | -€34,435 | €21,563 | +€55,998 | |
| Operating profit (loss) | 9901 | -€42,905 | €20,994 | +€63,898 | |
| Financial charges | 65/66B | €29,442 | €299 | -€29,144 | -99.0% |
| Recurring financial charges | 65 | €29,442 | €299 | -€29,144 | -99.0% |
| Profit (loss) for the period before taxes | 9903 | -€72,347 | €20,695 | +€93,042 | |
| Profit (loss) for the period | 9904 | -€72,347 | €20,695 | +€93,042 | |
| Profit (loss) for the period to be appropriated | 9905 | -€72,347 | €20,695 | +€93,042 |
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 29 September 2026 via checked.be.