F B MANAGEMENT: 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.
F B MANAGEMENT
Largest movements
- Receivables within one year -€22,120
down €22,120 (-20.8%), from €106,506 to €84,386
of which Other amounts receivable: -€15,276
- Cash -€11,081
down €11,081 (-87.1%), from €12,725 to €1,644
mainly Tax, wage and social debts (-€16,816) and Trade debts (-€15,207)
- Tangible fixed assets -€2,936
down €2,936 (-11.1%), from €26,431 to €23,494
of which Other tangible fixed assets: -€2,856
- Tax, wage and social debts -€16,816
down €16,816 (-33.7%), from €49,966 to €33,150
of which Taxes: -€17,953
- Trade debts -€15,207
down €15,207 (-59.4%), from €25,598 to €10,391
- Other debts -€8,253
down €8,253 (-27.2%), from €30,301 to €22,049
- Profit (loss) carried forward +€3,202
up €3,202 (+6.2%), from €51,502 to €54,704
- Financial charges +€7,535
up €7,535 (+690.9%), from €1,091 to €8,626
- Taxes -€3,902
down €3,902 (-50.3%), from €7,764 to €3,862
- Other operating charges -€3,479
down €3,479 (-62.2%), from €5,594 to €2,116
- Staff costs -€2,632
down €2,632 (-17.1%), from €15,422 to €12,789
- Gross operating margin +€2,281
up €2,281 (+7.1%), from €32,008 to €34,289
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 | €165,428 | €128,354 | -€37,073 | -22.4% |
| Fixed assets | 21/28 | €26,611 | €23,674 | -€2,936 | -11.0% |
| Tangible fixed assets | 22/27 | €26,431 | €23,494 | -€2,936 | -11.1% |
| Furniture and vehicles | 24 | €3,380 | €3,300 | -€80 | -2.4% |
| Other tangible fixed assets | 26 | €23,050 | €20,194 | -€2,856 | -12.4% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €138,817 | €104,680 | -€34,137 | -24.6% |
| Amounts receivable within one year | 40/41 | €106,506 | €84,386 | -€22,120 | -20.8% |
| Trade receivables | 40 | €37,433 | €30,589 | -€6,844 | -18.3% |
| Other amounts receivable | 41 | €69,073 | €53,797 | -€15,276 | -22.1% |
| Cash at bank and in hand | 54/58 | €12,725 | €1,644 | -€11,081 | -87.1% |
| Deferred charges and accrued income | 490/1 | €19,586 | €18,650 | -€936 | -4.8% |
| Total equity and liabilities | 10/49 | €165,428 | €128,354 | -€37,073 | -22.4% |
| Equity | 10/15 | €59,562 | €62,764 | +€3,202 | +5.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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 | €51,502 | €54,704 | +€3,202 | +6.2% |
| Amounts payable | 17/49 | €105,865 | €65,590 | -€40,275 | -38.0% |
| Amounts payable within one year | 42/48 | €105,865 | €65,590 | -€40,275 | -38.0% |
| Trade debts | 44 | €25,598 | €10,391 | -€15,207 | -59.4% |
| Suppliers | 440/4 | €25,598 | €10,391 | -€15,207 | -59.4% |
| Taxes, remuneration and social security | 45 | €49,966 | €33,150 | -€16,816 | -33.7% |
| Taxes | 450/3 | €48,307 | €30,355 | -€17,953 | -37.2% |
| Remuneration and social security | 454/9 | €1,659 | €2,796 | +€1,137 | +68.5% |
| Other amounts payable | 47/48 | €30,301 | €22,049 | -€8,253 | -27.2% |
| Remuneration, social security and pensions | 62 | €15,422 | €12,789 | -€2,632 | -17.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,992 | €3,927 | +€935 | +31.3% |
| Other operating charges | 640/8 | €5,594 | €2,116 | -€3,479 | -62.2% |
| Gross operating margin | 9900 | €32,008 | €34,289 | +€2,281 | +7.1% |
| Operating profit (loss) | 9901 | €8,000 | €15,457 | +€7,456 | +93.2% |
| Financial income | 75/76B | €2,465 | €233 | -€2,232 | -90.6% |
| Recurring financial income | 75 | €2,465 | €233 | -€2,232 | -90.6% |
| Financial charges | 65/66B | €1,091 | €8,626 | +€7,535 | +690.9% |
| Recurring financial charges | 65 | €1,091 | €8,626 | +€7,535 | +690.9% |
| Profit (loss) for the period before taxes | 9903 | €9,375 | €7,064 | -€2,311 | -24.7% |
| Income taxes | 67/77 | €7,764 | €3,862 | -€3,902 | -50.3% |
| Profit (loss) for the period | 9904 | €1,611 | €3,202 | +€1,591 | +98.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,611 | €3,202 | +€1,591 | +98.8% |
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 11 October 2026 via checked.be.