BSWEET: 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.
BSWEET
Largest movements
- Receivables within one year -€2,866
down €2,866 (-99.0%), from €2,895 to €29
of which Other amounts receivable: -€2,830
- Cash +€863
up €863 (+79.7%), from €1,083 to €1,946
mainly Receivables within one year (+€2,866) and Trade debts (+€1,704)
- Tangible fixed assets -€615
down €615 (-23.0%), from €2,672 to €2,057
- Contributions -€4,000
down €4,000 (-12.9%), from €31,000 to €27,000
- Trade debts +€1,704
new in 2024: €1,704
- Profit (loss) carried forward -€1,009
down €1,009 (-4.1%), from -€24,623 to -€25,632
- Tax, wage and social debts +€555
new in 2024: €555
- Other debts +€132
up €132 (+48.4%), from €273 to €405
- Gross operating margin +€11,103
up €11,103 (+96.8%), from -€11,471 to -€368
- Taxes -€3,340
down €3,340, from €3,170 to -€170
- Financial income +€323
up €323 (+164.8%), from €196 to €519
- Depreciation +€214
up €214 (+53.4%), from €401 to €615
- Financial charges +€169
up €169 (+31.0%), from €546 to €715
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 | €6,650 | €4,032 | -€2,618 | -39.4% |
| Fixed assets | 21/28 | €2,672 | €2,057 | -€615 | -23.0% |
| Tangible fixed assets | 22/27 | €2,672 | €2,057 | -€615 | -23.0% |
| Plant, machinery and equipment | 23 | €2,672 | €2,057 | -€615 | -23.0% |
| Current assets | 29/58 | €3,978 | €1,975 | -€2,003 | -50.4% |
| Amounts receivable within one year | 40/41 | €2,895 | €29 | -€2,866 | -99.0% |
| Trade receivables | 40 | €65 | €29 | -€36 | -55.4% |
| Other amounts receivable | 41 | €2,830 | - | -€2,830 | |
| Cash at bank and in hand | 54/58 | €1,083 | €1,946 | +€863 | +79.7% |
| Total equity and liabilities | 10/49 | €6,650 | €4,032 | -€2,618 | -39.4% |
| Equity | 10/15 | €6,377 | €1,368 | -€5,009 | -78.5% |
| Contributions | 10/11 | €31,000 | €27,000 | -€4,000 | -12.9% |
| Profit (loss) carried forward | 14 | -€24,623 | -€25,632 | -€1,009 | -4.1% |
| Amounts payable | 17/49 | €273 | €2,664 | +€2,391 | +875.8% |
| Amounts payable within one year | 42/48 | €273 | €2,664 | +€2,391 | +875.8% |
| Trade debts | 44 | - | €1,704 | +€1,704 | |
| Suppliers | 440/4 | - | €1,704 | +€1,704 | |
| Taxes, remuneration and social security | 45 | - | €555 | +€555 | |
| Taxes | 450/3 | - | €555 | +€555 | |
| Other amounts payable | 47/48 | €273 | €405 | +€132 | +48.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €401 | €615 | +€214 | +53.4% |
| Gross operating margin | 9900 | -€11,471 | -€368 | +€11,103 | +96.8% |
| Operating profit (loss) | 9901 | -€11,872 | -€983 | +€10,889 | +91.7% |
| Financial income | 75/76B | €196 | €519 | +€323 | +164.8% |
| Recurring financial income | 75 | €196 | €519 | +€323 | +164.8% |
| Financial charges | 65/66B | €546 | €715 | +€169 | +31.0% |
| Recurring financial charges | 65 | €546 | €715 | +€169 | +31.0% |
| Profit (loss) for the period before taxes | 9903 | -€12,222 | -€1,179 | +€11,043 | +90.4% |
| Income taxes | 67/77 | €3,170 | -€170 | -€3,340 | |
| Profit (loss) for the period | 9904 | -€15,392 | -€1,009 | +€14,383 | +93.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,392 | -€1,009 | +€14,383 | +93.4% |
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 2 October 2026 via checked.be.