IR BOGIEL: 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.
IR BOGIEL
Largest movements
- Receivables within one year +€18,793
up €18,793 (+43.1%), from €43,554 to €62,346
of which Trade receivables: +€15,624
- Cash +€13,521
up €13,521 (+149%), from €9,084 to €22,605
mainly Net result for the year (+€22,239) and Tax, wage and social debts (+€6,683)
- Profit (loss) carried forward +€22,239
up €22,239 (+239%), from €9,291 to €31,530
- Tax, wage and social debts +€6,683
up €6,683 (+59.2%), from €11,282 to €17,965
- Trade debts +€4,354
up €4,354 (+96.5%), from €4,510 to €8,864
- Other debts -€962
down €962 (-7.3%), from €13,088 to €12,127
- Turnover +€241,609
new in 2024: €241,609
- Purchases and services +€213,985
new in 2024: €213,985
- Gross operating margin +€40,817
up €40,817, from -€11,354 to €29,464
- Taxes +€6,677
new in 2024: €6,677
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 | €52,690 | €85,004 | +€32,314 | +61.3% |
| Fixed assets | 21/28 | €52 | €52 | = | 0.0% |
| Financial fixed assets | 28 | €52 | €52 | = | 0.0% |
| Current assets | 29/58 | €52,638 | €84,952 | +€32,314 | +61.4% |
| Amounts receivable within one year | 40/41 | €43,554 | €62,346 | +€18,793 | +43.1% |
| Trade receivables | 40 | €38,253 | €53,877 | +€15,624 | +40.8% |
| Other amounts receivable | 41 | €5,301 | €8,470 | +€3,169 | +59.8% |
| Cash at bank and in hand | 54/58 | €9,084 | €22,605 | +€13,521 | +149% |
| Total equity and liabilities | 10/49 | €52,690 | €85,004 | +€32,314 | +61.3% |
| Equity | 10/15 | €23,809 | €46,049 | +€22,239 | +93.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €8,318 | €8,318 | = | 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% |
| Distributable reserves | 133 | €6,458 | €6,458 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,291 | €31,530 | +€22,239 | +239% |
| Amounts payable | 17/49 | €28,881 | €38,956 | +€10,075 | +34.9% |
| Amounts payable within one year | 42/48 | €28,881 | €38,956 | +€10,075 | +34.9% |
| Trade debts | 44 | €4,510 | €8,864 | +€4,354 | +96.5% |
| Suppliers | 440/4 | €4,510 | €8,864 | +€4,354 | +96.5% |
| Taxes, remuneration and social security | 45 | €11,282 | €17,965 | +€6,683 | +59.2% |
| Taxes | 450/3 | €11,282 | €17,965 | +€6,683 | +59.2% |
| Other amounts payable | 47/48 | €13,088 | €12,127 | -€962 | -7.3% |
| Turnover | 70 | - | €241,609 | +€241,609 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €213,985 | +€213,985 | |
| Gross operating margin | 9900 | -€11,354 | €29,464 | +€40,817 | |
| Operating profit (loss) | 9901 | -€11,354 | €29,464 | +€40,817 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €336 | €548 | +€212 | +62.9% |
| Recurring financial charges | 65 | €336 | €548 | +€212 | +62.9% |
| Profit (loss) for the period before taxes | 9903 | -€11,690 | €28,916 | +€40,606 | |
| Income taxes | 67/77 | - | €6,677 | +€6,677 | |
| Profit (loss) for the period | 9904 | -€11,690 | €22,239 | +€33,929 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,690 | €22,239 | +€33,929 |
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 15 October 2026 via checked.be.