BSM-agency: 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.
BSM-agency
Largest movements
- Cash -€24,797
down €24,797 (-100.0%), from €24,801 to €4
mainly Receivables within one year (-€17,811) and Trade debts (-€4,880)
- Receivables within one year +€17,811
up €17,811 (+3,394%), from €525 to €18,335
of which Trade receivables: +€9,850
- Intangible fixed assets -€6,975
down €6,975 (-13.4%), from €51,878 to €44,902
- Tangible fixed assets +€3,409
new in 2023: €3,409
- Trade debts -€4,880
no longer reported in 2023 (was €4,880)
- Other debts -€3,646
no longer reported in 2023 (was €3,646)
- Profit (loss) carried forward -€1,478
down €1,478 (-2.4%), from €61,807 to €60,329
- Gross operating margin -€1,573
down €1,573 (-21.7%), from €7,250 to €5,677
- Depreciation +€179
up €179 (+2.6%), from €6,975 to €7,155
- Other operating charges -€122
no longer reported in 2023 (was €122)
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €92,510 | €81,957 | -€10,553 | -11.4% |
| Fixed assets | 21/28 | €59,185 | €55,618 | -€3,567 | -6.0% |
| Intangible fixed assets | 21 | €51,878 | €44,902 | -€6,975 | -13.4% |
| Tangible fixed assets | 22/27 | - | €3,409 | +€3,409 | |
| Furniture and vehicles | 24 | - | €3,409 | +€3,409 | |
| Financial fixed assets | 28 | €7,307 | €7,307 | = | 0.0% |
| Current assets | 29/58 | €33,326 | €26,339 | -€6,987 | -21.0% |
| Amounts receivable within one year | 40/41 | €525 | €18,335 | +€17,811 | +3,394% |
| Trade receivables | 40 | - | €9,850 | +€9,850 | |
| Other amounts receivable | 41 | €525 | €8,485 | +€7,961 | +1,517% |
| Cash at bank and in hand | 54/58 | €24,801 | €4 | -€24,797 | -100.0% |
| Deferred charges and accrued income | 490/1 | €8,000 | €8,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €92,510 | €81,957 | -€10,553 | -11.4% |
| Equity | 10/15 | €82,267 | €80,789 | -€1,478 | -1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €61,807 | €60,329 | -€1,478 | -2.4% |
| Amounts payable | 17/49 | €10,244 | €1,168 | -€9,075 | -88.6% |
| Amounts payable within one year | 42/48 | €10,244 | €1,168 | -€9,075 | -88.6% |
| Trade debts | 44 | €4,880 | - | -€4,880 | |
| Suppliers | 440/4 | €4,880 | - | -€4,880 | |
| Taxes, remuneration and social security | 45 | €1,718 | €1,168 | -€550 | -32.0% |
| Taxes | 450/3 | €1,718 | €1,168 | -€550 | -32.0% |
| Other amounts payable | 47/48 | €3,646 | - | -€3,646 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,975 | €7,155 | +€179 | +2.6% |
| Other operating charges | 640/8 | €122 | - | -€122 | |
| Gross operating margin | 9900 | €7,250 | €5,677 | -€1,573 | -21.7% |
| Operating profit (loss) | 9901 | €153 | -€1,478 | -€1,631 | |
| Profit (loss) for the period before taxes | 9903 | €153 | -€1,478 | -€1,631 | |
| Profit (loss) for the period | 9904 | €153 | -€1,478 | -€1,631 | |
| Profit (loss) for the period to be appropriated | 9905 | €153 | -€1,478 | -€1,631 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.