BZ TRADING: 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.
BZ TRADING
Largest movements
- Receivables within one year -€24,559
down €24,559 (-41.2%), from €59,580 to €35,021
- Tangible fixed assets -€17,336
down €17,336 (-42.1%), from €41,225 to €23,889
- Cash -€1,738
down €1,738 (-97.9%), from €1,775 to €37
mainly Net result for the year (-€22,656) and Trade debts (-€12,057)
- Profit (loss) carried forward -€22,656
down €22,656 (-50.0%), from €45,288 to €22,632
- Trade debts -€12,057
down €12,057 (-36.3%), from €33,176 to €21,118
- Tax, wage and social debts -€8,920
down €8,920 (-58.1%), from €15,357 to €6,437
of which Remuneration and social security: -€8,705
- Turnover -€31,355
down €31,355 (-20.4%), from €153,913 to €122,558
- Purchases and services -€29,015
down €29,015 (-29.2%), from €99,225 to €70,210
- Taxes -€22,343
no longer reported in 2024 (was €22,343)
- Gross operating margin +€9,905
up €9,905 (+17.7%), from €55,886 to €65,792
- Staff costs +€9,686
up €9,686 (+17.4%), from €55,638 to €65,324
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 | €102,581 | €58,948 | -€43,633 | -42.5% |
| Fixed assets | 21/28 | €41,225 | €23,889 | -€17,336 | -42.1% |
| Tangible fixed assets | 22/27 | €41,225 | €23,889 | -€17,336 | -42.1% |
| Furniture and vehicles | 24 | €41,225 | €23,889 | -€17,336 | -42.1% |
| Current assets | 29/58 | €61,356 | €35,058 | -€26,297 | -42.9% |
| Amounts receivable within one year | 40/41 | €59,580 | €35,021 | -€24,559 | -41.2% |
| Other amounts receivable | 41 | €59,580 | €35,021 | -€24,559 | -41.2% |
| Cash at bank and in hand | 54/58 | €1,775 | €37 | -€1,738 | -97.9% |
| Total equity and liabilities | 10/49 | €102,581 | €58,948 | -€43,633 | -42.5% |
| Equity | 10/15 | €54,048 | €31,392 | -€22,656 | -41.9% |
| Contributions | 10/11 | €6,900 | €6,900 | = | 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 | €45,288 | €22,632 | -€22,656 | -50.0% |
| Amounts payable | 17/49 | €48,533 | €27,556 | -€20,977 | -43.2% |
| Amounts payable within one year | 42/48 | €48,533 | €27,556 | -€20,977 | -43.2% |
| Trade debts | 44 | €33,176 | €21,118 | -€12,057 | -36.3% |
| Suppliers | 440/4 | €33,176 | €21,118 | -€12,057 | -36.3% |
| Taxes, remuneration and social security | 45 | €15,357 | €6,437 | -€8,920 | -58.1% |
| Taxes | 450/3 | €6,652 | €6,437 | -€215 | -3.2% |
| Remuneration and social security | 454/9 | €8,705 | - | -€8,705 | |
| Turnover | 70 | €153,913 | €122,558 | -€31,355 | -20.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €99,225 | €70,210 | -€29,015 | -29.2% |
| Remuneration, social security and pensions | 62 | €55,638 | €65,324 | +€9,686 | +17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,732 | €17,336 | +€9,604 | +124.2% |
| Other operating charges | 640/8 | €13,486 | €4,561 | -€8,924 | -66.2% |
| Gross operating margin | 9900 | €55,886 | €65,792 | +€9,905 | +17.7% |
| Operating profit (loss) | 9901 | -€20,969 | -€21,429 | -€460 | -2.2% |
| Financial charges | 65/66B | €305 | €1,227 | +€922 | +301.8% |
| Recurring financial charges | 65 | €305 | €1,227 | +€922 | +301.8% |
| Profit (loss) for the period before taxes | 9903 | -€21,274 | -€22,656 | -€1,382 | -6.5% |
| Income taxes | 67/77 | €22,343 | - | -€22,343 | |
| Profit (loss) for the period | 9904 | -€43,617 | -€22,656 | +€20,961 | +48.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,617 | -€22,656 | +€20,961 | +48.1% |
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 3 October 2026 via checked.be.