BSROTILUX: 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.
BSROTILUX
Largest movements
- Tangible fixed assets +€27,347
up €27,347 (+211%), from €12,966 to €40,313
- Cash -€4,486
down €4,486 (-78.5%), from €5,717 to €1,231
mainly Investment in fixed assets (net) (-€31,000) and Net result for the year (-€3,882)
- Deferred charges and accrued income +€968
up €968, from €0 to €968
- Receivables within one year -€814
down €814 (-12.1%), from €6,699 to €5,886
of which Other amounts receivable: -€1,940
- Debts after one year +€18,000
new in 2024: €18,000
- Trade debts +€7,865
up €7,865 (+2,521%), from €312 to €8,177
- Reserves -€3,864
down €3,864 (-58.1%), from €6,655 to €2,792
- Tax, wage and social debts +€2,144
up €2,144 (+553%), from €388 to €2,532
of which Taxes: +€2,304
- Other debts -€1,112
down €1,112 (-6.5%), from €17,027 to €15,915
- Turnover -€111,748
no longer reported in 2024 (was €111,748)
- Purchases and services -€94,532
no longer reported in 2024 (was €94,532)
- Gross operating margin -€12,371
down €12,371 (-71.9%), from €17,216 to €4,845
- Financial charges +€1,761
up €1,761 (+500%), from €352 to €2,114
- Taxes +€1,681
new in 2024: €1,681
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 | €25,383 | €48,398 | +€23,015 | +90.7% |
| Fixed assets | 21/28 | €12,966 | €40,313 | +€27,347 | +211% |
| Tangible fixed assets | 22/27 | €12,966 | €40,313 | +€27,347 | +211% |
| Furniture and vehicles | 24 | €12,966 | €40,313 | +€27,347 | +211% |
| Current assets | 29/58 | €12,416 | €8,085 | -€4,332 | -34.9% |
| Amounts receivable within one year | 40/41 | €6,699 | €5,886 | -€814 | -12.1% |
| Trade receivables | 40 | €2,957 | €4,084 | +€1,127 | +38.1% |
| Other amounts receivable | 41 | €3,742 | €1,802 | -€1,940 | -51.8% |
| Cash at bank and in hand | 54/58 | €5,717 | €1,231 | -€4,486 | -78.5% |
| Deferred charges and accrued income | 490/1 | €0 | €968 | +€968 | |
| Total equity and liabilities | 10/49 | €25,383 | €48,398 | +€23,015 | +90.7% |
| Equity | 10/15 | €7,655 | €3,774 | -€3,882 | -50.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | €1,000 | = | 0.0% |
| Issued capital | 100 | €1,000 | €1,000 | = | 0.0% |
| Uncalled capital | 101 | €0 | - | = | |
| Reserves | 13 | €6,655 | €2,792 | -€3,864 | -58.1% |
| Distributable reserves | 133 | €6,655 | €2,792 | -€3,864 | -58.1% |
| Profit (loss) carried forward | 14 | - | -€18 | -€18 | |
| Amounts payable | 17/49 | €17,727 | €44,624 | +€26,897 | +152% |
| Amounts payable after more than one year | 17 | - | €18,000 | +€18,000 | |
| Financial debts | 170/4 | - | €18,000 | +€18,000 | |
| Amounts payable within one year | 42/48 | €17,727 | €26,624 | +€8,897 | +50.2% |
| Trade debts | 44 | €312 | €8,177 | +€7,865 | +2,521% |
| Suppliers | 440/4 | €312 | €8,177 | +€7,865 | +2,521% |
| Taxes, remuneration and social security | 45 | €388 | €2,532 | +€2,144 | +553% |
| Taxes | 450/3 | €216 | €2,520 | +€2,304 | +1,067% |
| Remuneration and social security | 454/9 | €172 | €12 | -€160 | -92.9% |
| Other amounts payable | 47/48 | €17,027 | €15,915 | -€1,112 | -6.5% |
| Turnover | 70 | €111,748 | - | -€111,748 | |
| Goods, raw materials, services and sundry goods | 60/61 | €94,532 | - | -€94,532 | |
| Remuneration, social security and pensions | 62 | €726 | €1,284 | +€558 | +76.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,326 | €3,653 | +€327 | +9.8% |
| Non-recurring operating charges | 66A | €6,159 | - | -€6,159 | |
| Gross operating margin | 9900 | €17,216 | €4,845 | -€12,371 | -71.9% |
| Operating profit (loss) | 9901 | €7,005 | -€92 | -€7,097 | |
| Financial income | 75/76B | €2 | €5 | +€3 | +105% |
| Recurring financial income | 75 | €2 | €5 | +€3 | +105% |
| Financial charges | 65/66B | €352 | €2,114 | +€1,761 | +500% |
| Recurring financial charges | 65 | €352 | €2,114 | +€1,761 | +500% |
| Profit (loss) for the period before taxes | 9903 | €6,655 | -€2,200 | -€8,856 | |
| Income taxes | 67/77 | - | €1,681 | +€1,681 | |
| Profit (loss) for the period | 9904 | €6,655 | -€3,882 | -€10,537 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,655 | -€3,882 | -€10,537 |
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 18 October 2026 via checked.be.