BUNBEG: 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.
BUNBEG
Largest movements
- Current investments +€730,545
up €730,545 (+21.2%), from €3.4m to €4.2m
- Cash -€524,756
down €524,756 (-37.9%), from €1.4m to €859,490
mainly Current investments (-€730,545) and Accrued charges and deferred income (-€123,964)
- Receivables within one year +€98,264
up €98,264 (+520%), from €18,915 to €117,179
- Tangible fixed assets +€80,074
up €80,074 (+28.8%), from €278,372 to €358,446
of which Other tangible fixed assets: +€80,074
- Profit (loss) carried forward +€488,263
up €488,263 (+49.3%), from €991,174 to €1.5m
- Accrued charges and deferred income -€123,964
no longer reported in 2023 (was €123,964)
- Financial income +€522,979
up €522,979 (+357%), from €146,309 to €669,288
of which Non-recurring financial income: +€311,521
- Gross operating margin +€372,417
up €372,417 (+67.7%), from -€550,415 to -€177,998
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 | €5,122,220 | €5,506,347 | +€384,127 | +7.5% |
| Fixed assets | 21/28 | €278,372 | €358,446 | +€80,074 | +28.8% |
| Tangible fixed assets | 22/27 | €278,372 | €358,446 | +€80,074 | +28.8% |
| Furniture and vehicles | 24 | €101,672 | €101,672 | = | 0.0% |
| Other tangible fixed assets | 26 | €176,700 | €256,774 | +€80,074 | +45.3% |
| Current assets | 29/58 | €4,843,848 | €5,147,901 | +€304,053 | +6.3% |
| Amounts receivable within one year | 40/41 | €18,915 | €117,179 | +€98,264 | +520% |
| Other amounts receivable | 41 | €18,915 | €117,179 | +€98,264 | +520% |
| Current investments | 50/53 | €3,440,687 | €4,171,233 | +€730,545 | +21.2% |
| Cash at bank and in hand | 54/58 | €1,384,246 | €859,490 | -€524,756 | -37.9% |
| Total equity and liabilities | 10/49 | €5,122,220 | €5,506,347 | +€384,127 | +7.5% |
| Equity | 10/15 | €4,992,536 | €5,480,799 | +€488,263 | +9.8% |
| Contributions | 10/11 | €4,000,080 | €4,000,080 | = | 0.0% |
| Reserves | 13 | €1,282 | €1,282 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,282 | €1,282 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,282 | €1,282 | = | 0.0% |
| Profit (loss) carried forward | 14 | €991,174 | €1,479,437 | +€488,263 | +49.3% |
| Amounts payable | 17/49 | €129,684 | €25,548 | -€104,136 | -80.3% |
| Amounts payable within one year | 42/48 | €5,720 | €25,548 | +€19,828 | +347% |
| Trade debts | 44 | €5,720 | €25,548 | +€19,828 | +347% |
| Suppliers | 440/4 | €5,720 | €25,548 | +€19,828 | +347% |
| Accrued charges and deferred income | 492/3 | €123,964 | - | -€123,964 | |
| Other operating charges | 640/8 | €868 | €960 | +€92 | +10.6% |
| Non-recurring operating charges | 66A | €311,595 | - | -€311,595 | |
| Gross operating margin | 9900 | -€550,415 | -€177,998 | +€372,417 | +67.7% |
| Operating profit (loss) | 9901 | -€862,878 | -€178,958 | +€683,920 | +79.3% |
| Financial income | 75/76B | €146,309 | €669,288 | +€522,979 | +357% |
| Recurring financial income | 75 | €146,309 | €357,767 | +€211,458 | +145% |
| Non-recurring financial income | 76B | - | €311,521 | +€311,521 | |
| Financial charges | 65/66B | €6,644 | €2,067 | -€4,577 | -68.9% |
| Recurring financial charges | 65 | €6,644 | €2,067 | -€4,577 | -68.9% |
| Profit (loss) for the period before taxes | 9903 | -€723,213 | €488,263 | +€1.2m | |
| Profit (loss) for the period | 9904 | -€723,213 | €488,263 | +€1.2m | |
| Profit (loss) for the period to be appropriated | 9905 | -€723,213 | €488,263 | +€1.2m |
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 16 October 2026 via checked.be.