PBB: 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.
PBB
Largest movements
- Receivables within one year +€8,708
up €8,708 (+178.5%), from €4,878 to €13,586
of which Trade receivables: +€7,645
- Cash -€5,126
down €5,126 (-81.8%), from €6,268 to €1,142
mainly Net result for the year (-€27,729) and Receivables within one year (-€8,708)
- Other debts +€30,570
up €30,570 (+31.0%), from €98,550 to €129,120
- Profit (loss) carried forward -€27,729
down €27,729 (-55.0%), from -€50,438 to -€78,167
- Advances received +€6,081
up €6,081 (+131.2%), from €4,634 to €10,715
- Debts after one year -€5,352
down €5,352 (-6.4%), from €83,998 to €78,646
- Gross operating margin +€19,785
up €19,785 (+46.3%), from -€42,763 to -€22,978
- Financial charges -€1,377
down €1,377 (-31.1%), from €4,434 to €3,057
- Other operating charges -€1,014
down €1,014 (-44.7%), from €2,268 to €1,254
- Depreciation -€521
down €521 (-44.0%), from €1,184 to €663
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 | €148,662 | €152,149 | +€3,487 | +2.3% |
| Fixed assets | 21/28 | €1,148 | €1,346 | +€198 | +17.3% |
| Tangible fixed assets | 22/27 | €1,148 | €1,346 | +€198 | +17.3% |
| Plant, machinery and equipment | 23 | €966 | €1,346 | +€380 | +39.4% |
| Furniture and vehicles | 24 | €182 | - | -€182 | |
| Current assets | 29/58 | €147,514 | €150,803 | +€3,289 | +2.2% |
| Stocks and contracts in progress | 3 | €136,076 | €136,076 | = | 0.0% |
| Stocks | 30/36 | €136,076 | €136,076 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,878 | €13,586 | +€8,708 | +178.5% |
| Trade receivables | 40 | €4,091 | €11,736 | +€7,645 | +186.9% |
| Other amounts receivable | 41 | €787 | €1,849 | +€1,063 | +135.1% |
| Cash at bank and in hand | 54/58 | €6,268 | €1,142 | -€5,126 | -81.8% |
| Deferred charges and accrued income | 490/1 | €293 | - | -€293 | |
| Total equity and liabilities | 10/49 | €148,662 | €152,149 | +€3,487 | +2.3% |
| Equity | 10/15 | -€45,438 | -€73,167 | -€27,729 | -61.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,438 | -€78,167 | -€27,729 | -55.0% |
| Amounts payable | 17/49 | €194,100 | €225,316 | +€31,216 | +16.1% |
| Amounts payable after more than one year | 17 | €83,998 | €78,646 | -€5,352 | -6.4% |
| Financial debts | 170/4 | €83,998 | €78,646 | -€5,352 | -6.4% |
| Amounts payable within one year | 42/48 | €110,102 | €146,670 | +€36,568 | +33.2% |
| Current portion of amounts payable after more than one year | 42 | €5,171 | €5,352 | +€181 | +3.5% |
| Trade debts | 44 | €1,747 | €1,484 | -€264 | -15.1% |
| Suppliers | 440/4 | €1,747 | €1,484 | -€264 | -15.1% |
| Advances received on contracts in progress | 46 | €4,634 | €10,715 | +€6,081 | +131.2% |
| Other amounts payable | 47/48 | €98,550 | €129,120 | +€30,570 | +31.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,184 | €663 | -€521 | -44.0% |
| Other operating charges | 640/8 | €2,268 | €1,254 | -€1,014 | -44.7% |
| Gross operating margin | 9900 | -€42,763 | -€22,978 | +€19,785 | +46.3% |
| Operating profit (loss) | 9901 | -€46,215 | -€24,895 | +€21,320 | +46.1% |
| Financial income | 75/76B | €211 | €223 | +€12 | +5.5% |
| Recurring financial income | 75 | €211 | €223 | +€12 | +5.5% |
| Financial charges | 65/66B | €4,434 | €3,057 | -€1,377 | -31.1% |
| Recurring financial charges | 65 | €4,434 | €3,057 | -€1,377 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | -€50,438 | -€27,729 | +€22,709 | +45.0% |
| Profit (loss) for the period | 9904 | -€50,438 | -€27,729 | +€22,709 | +45.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€50,438 | -€27,729 | +€22,709 | +45.0% |
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.