FBB PLUS: 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.
FBB PLUS
Largest movements
- Tangible fixed assets +€607,655
new in 2024: €607,655
of which Plant, machinery and equipment: +€545,658
- Receivables within one year +€47,398
new in 2024: €47,398
of which Other amounts receivable: +€44,228
- Financial fixed assets +€36,000
new in 2024: €36,000
- Cash -€30,931
down €30,931 (-30.8%), from €100,528 to €69,598
mainly Investment in fixed assets (net) (-€688,182) and Net result for the year (-€96,833)
- Other debts +€727,117
up €727,117 (+700.0%), from €103,875 to €830,992
- Profit (loss) carried forward -€96,833
down €96,833 (-2717.2%), from -€3,564 to -€100,396
- Accrued charges and deferred income +€23,066
up €23,066 (+5209.9%), from €443 to €23,509
- Depreciation +€43,182
up €43,182 (+3840.4%), from €1,124 to €44,306
- Financial charges +€23,970
up €23,970 (+5133.5%), from €467 to €24,437
- Gross operating margin -€17,750
down €17,750 (-1117.9%), from -€1,588 to -€19,338
- Staff costs +€7,591
new in 2024: €7,591
- Other operating charges +€867
up €867 (+225.5%), from €384 to €1,251
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 | €101,708 | €765,344 | +€663,636 | +652.5% |
| Fixed assets | 21/28 | €1,180 | €645,056 | +€643,876 | +54583.4% |
| Intangible fixed assets | 21 | €1,180 | €1,401 | +€221 | +18.8% |
| Tangible fixed assets | 22/27 | - | €607,655 | +€607,655 | |
| Plant, machinery and equipment | 23 | - | €545,658 | +€545,658 | |
| Other tangible fixed assets | 26 | - | €61,998 | +€61,998 | |
| Financial fixed assets | 28 | - | €36,000 | +€36,000 | |
| Current assets | 29/58 | €100,528 | €120,288 | +€19,759 | +19.7% |
| Amounts receivable within one year | 40/41 | - | €47,398 | +€47,398 | |
| Trade receivables | 40 | - | €3,171 | +€3,171 | |
| Other amounts receivable | 41 | - | €44,228 | +€44,228 | |
| Cash at bank and in hand | 54/58 | €100,528 | €69,598 | -€30,931 | -30.8% |
| Deferred charges and accrued income | 490/1 | - | €3,291 | +€3,291 | |
| Total equity and liabilities | 10/49 | €101,708 | €765,344 | +€663,636 | +652.5% |
| Equity | 10/15 | -€3,564 | -€100,396 | -€96,833 | -2717.2% |
| Profit (loss) carried forward | 14 | -€3,564 | -€100,396 | -€96,833 | -2717.2% |
| Amounts payable | 17/49 | €105,272 | €865,740 | +€760,468 | +722.4% |
| Amounts payable within one year | 42/48 | €104,829 | €842,231 | +€737,402 | +703.4% |
| Trade debts | 44 | €954 | €8,233 | +€7,279 | +762.8% |
| Suppliers | 440/4 | €954 | €8,233 | +€7,279 | +762.8% |
| Taxes, remuneration and social security | 45 | - | €3,006 | +€3,006 | |
| Taxes | 450/3 | - | €1,093 | +€1,093 | |
| Remuneration and social security | 454/9 | - | €1,913 | +€1,913 | |
| Other amounts payable | 47/48 | €103,875 | €830,992 | +€727,117 | +700.0% |
| Accrued charges and deferred income | 492/3 | €443 | €23,509 | +€23,066 | +5209.9% |
| Remuneration, social security and pensions | 62 | - | €7,591 | +€7,591 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,124 | €44,306 | +€43,182 | +3840.4% |
| Other operating charges | 640/8 | €384 | €1,251 | +€867 | +225.5% |
| Gross operating margin | 9900 | -€1,588 | -€19,338 | -€17,750 | -1117.9% |
| Operating profit (loss) | 9901 | -€3,097 | -€72,487 | -€69,390 | -2240.7% |
| Financial income | 75/76B | - | €92 | +€92 | |
| Recurring financial income | 75 | - | €92 | +€92 | |
| Financial charges | 65/66B | €467 | €24,437 | +€23,970 | +5133.5% |
| Recurring financial charges | 65 | €467 | €24,437 | +€23,970 | +5133.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,564 | -€96,833 | -€93,269 | -2617.2% |
| Profit (loss) for the period | 9904 | -€3,564 | -€96,833 | -€93,269 | -2617.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,564 | -€96,833 | -€93,269 | -2617.2% |
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 12 October 2026 via checked.be.