BV CODING: 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.
BV CODING
Largest movements
- Receivables within one year +€24,893
up €24,893 (+76.1%), from €32,696 to €57,589
of which Other amounts receivable: +€25,942
- Cash -€6,945
down €6,945 (-100.0%), from €6,947 to €2
mainly Receivables within one year (-€24,893) and Deferred charges and accrued income (-€850)
- Deferred charges and accrued income +€850
up €850 (+126.9%), from €670 to €1,519
- Tax, wage and social debts +€14,589
up €14,589 (+37.5%), from €38,897 to €53,487
of which Taxes: +€13,869
- Profit (loss) carried forward +€2,829
up €2,829 (+6.0%), from -€46,951 to -€44,122
- Trade debts +€787
up €787 (+1.8%), from €44,263 to €45,051
of which Suppliers: +€11,107
- Gross operating margin +€43,828
up €43,828, from -€19,649 to €24,179
- Staff costs +€9,384
up €9,384 (+124.0%), from €7,566 to €16,950
- Financial charges -€2,358
down €2,358 (-44.6%), from €5,284 to €2,926
- Financial income +€1,043
up €1,043 (+172.6%), from €604 to €1,647
- Other operating charges +€841
up €841 (+59.6%), from €1,410 to €2,251
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.
Cash bridge derived
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 | €41,210 | €59,415 | +€18,205 | +44.2% |
| Fixed assets | 21/28 | €897 | €304 | -€593 | -66.1% |
| Tangible fixed assets | 22/27 | €642 | €49 | -€593 | -92.3% |
| Furniture and vehicles | 24 | €642 | €49 | -€593 | -92.3% |
| Financial fixed assets | 28 | €255 | €255 | = | 0.0% |
| Current assets | 29/58 | €40,312 | €59,110 | +€18,798 | +46.6% |
| Amounts receivable within one year | 40/41 | €32,696 | €57,589 | +€24,893 | +76.1% |
| Trade receivables | 40 | €14,276 | €13,227 | -€1,049 | -7.3% |
| Other amounts receivable | 41 | €18,420 | €44,362 | +€25,942 | +140.8% |
| Cash at bank and in hand | 54/58 | €6,947 | €2 | -€6,945 | -100.0% |
| Deferred charges and accrued income | 490/1 | €670 | €1,519 | +€850 | +126.9% |
| Total equity and liabilities | 10/49 | €41,210 | €59,415 | +€18,205 | +44.2% |
| Equity | 10/15 | -€41,951 | -€39,122 | +€2,829 | +6.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,951 | -€44,122 | +€2,829 | +6.0% |
| Amounts payable | 17/49 | €83,161 | €98,537 | +€15,376 | +18.5% |
| Amounts payable within one year | 42/48 | €83,161 | €98,537 | +€15,376 | +18.5% |
| Trade debts | 44 | €44,263 | €45,051 | +€787 | +1.8% |
| Suppliers | 440/4 | €33,593 | €44,701 | +€11,107 | +33.1% |
| Bills of exchange payable | 441 | €10,670 | €350 | -€10,320 | -96.7% |
| Taxes, remuneration and social security | 45 | €38,897 | €53,487 | +€14,589 | +37.5% |
| Taxes | 450/3 | €35,139 | €49,007 | +€13,869 | +39.5% |
| Remuneration and social security | 454/9 | €3,759 | €4,479 | +€721 | +19.2% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €7,566 | €16,950 | +€9,384 | +124.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €593 | €593 | = | 0.0% |
| Other operating charges | 640/8 | €1,410 | €2,251 | +€841 | +59.6% |
| Gross operating margin | 9900 | -€19,649 | €24,179 | +€43,828 | |
| Operating profit (loss) | 9901 | -€29,218 | €4,385 | +€33,603 | |
| Financial income | 75/76B | €604 | €1,647 | +€1,043 | +172.6% |
| Recurring financial income | 75 | €604 | €1,647 | +€1,043 | +172.6% |
| Financial charges | 65/66B | €5,284 | €2,926 | -€2,358 | -44.6% |
| Recurring financial charges | 65 | €5,284 | €2,926 | -€2,358 | -44.6% |
| Profit (loss) for the period before taxes | 9903 | -€33,898 | €3,105 | +€37,004 | |
| Income taxes | 67/77 | €271 | €276 | +€5 | +1.8% |
| Profit (loss) for the period | 9904 | -€34,170 | €2,829 | +€36,999 | |
| Profit (loss) for the period to be appropriated | 9905 | -€34,170 | €2,829 | +€36,999 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.