BUNKER D14: 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.
BUNKER D14
Largest movements
- Stocks and contracts +€45,000
new in 2024: €45,000
- Receivables within one year -€15,842
down €15,842 (-62.2%), from €25,468 to €9,626
- Cash -€8,984
down €8,984 (-91.6%), from €9,804 to €820
mainly Stocks and contracts (-€45,000) and Tax, wage and social debts (-€4,286)
- Financial fixed assets -€825
no longer reported in 2024 (was €825)
- Trade debts +€12,478
up €12,478 (+155%), from €8,049 to €20,527
- Other debts +€7,125
up €7,125 (+114%), from €6,252 to €13,377
- Profit (loss) carried forward +€4,481
up €4,481 (+58.4%), from €7,673 to €12,154
- Tax, wage and social debts -€4,286
down €4,286 (-32.8%), from €13,063 to €8,777
- Gross operating margin -€14,273
down €14,273 (-53.3%), from €26,800 to €12,527
- Write-downs +€2,351
new in 2024: €2,351
- Financial charges -€534
down €534 (-61.0%), from €876 to €342
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 | €49,492 | €69,290 | +€19,798 | +40.0% |
| Fixed assets | 21/28 | €14,220 | €13,844 | -€376 | -2.6% |
| Tangible fixed assets | 22/27 | €13,395 | €13,844 | +€449 | +3.4% |
| Land and buildings | 22 | €7,313 | €7,808 | +€495 | +6.8% |
| Plant, machinery and equipment | 23 | €2,179 | €3,669 | +€1,490 | +68.4% |
| Furniture and vehicles | 24 | €3,903 | €2,367 | -€1,536 | -39.4% |
| Financial fixed assets | 28 | €825 | - | -€825 | |
| Current assets | 29/58 | €35,272 | €55,446 | +€20,174 | +57.2% |
| Stocks and contracts in progress | 3 | - | €45,000 | +€45,000 | |
| Contracts in progress | 37 | - | €45,000 | +€45,000 | |
| Amounts receivable within one year | 40/41 | €25,468 | €9,626 | -€15,842 | -62.2% |
| Trade receivables | 40 | €25,468 | €9,626 | -€15,842 | -62.2% |
| Cash at bank and in hand | 54/58 | €9,804 | €820 | -€8,984 | -91.6% |
| Total equity and liabilities | 10/49 | €49,492 | €69,290 | +€19,798 | +40.0% |
| Equity | 10/15 | €21,933 | €26,414 | +€4,481 | +20.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,673 | €12,154 | +€4,481 | +58.4% |
| Amounts payable | 17/49 | €27,559 | €42,876 | +€15,317 | +55.6% |
| Amounts payable within one year | 42/48 | €27,364 | €42,681 | +€15,317 | +56.0% |
| Trade debts | 44 | €8,049 | €20,527 | +€12,478 | +155% |
| Suppliers | 440/4 | €8,049 | €20,527 | +€12,478 | +155% |
| Taxes, remuneration and social security | 45 | €13,063 | €8,777 | -€4,286 | -32.8% |
| Taxes | 450/3 | €13,063 | €8,777 | -€4,286 | -32.8% |
| Other amounts payable | 47/48 | €6,252 | €13,377 | +€7,125 | +114% |
| Accrued charges and deferred income | 492/3 | €195 | €195 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,640 | €3,813 | +€173 | +4.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,351 | +€2,351 | |
| Other operating charges | 640/8 | €1,275 | €1,540 | +€265 | +20.8% |
| Gross operating margin | 9900 | €26,800 | €12,527 | -€14,273 | -53.3% |
| Operating profit (loss) | 9901 | €21,885 | €4,823 | -€17,062 | -78.0% |
| Financial income | 75/76B | €12 | - | -€12 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Financial charges | 65/66B | €876 | €342 | -€534 | -61.0% |
| Recurring financial charges | 65 | €876 | €342 | -€534 | -61.0% |
| Profit (loss) for the period before taxes | 9903 | €21,021 | €4,481 | -€16,540 | -78.7% |
| Income taxes | 67/77 | €19 | - | -€19 | |
| Profit (loss) for the period | 9904 | €21,002 | €4,481 | -€16,521 | -78.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,002 | €4,481 | -€16,521 | -78.7% |
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.