Be-Bundle: what changed
Be-Bundle
Largest movements
- Tangible fixed assets -€1,447
down €1,447 (-50.0%), from €2,893 to €1,447
- Receivables within one year -€949
down €949 (-4.9%), from €19,351 to €18,402
of which Other amounts receivable: -€610
- Deferred charges and accrued income -€355
no longer reported in 2024 (was €355)
- Reserves -€23,199
down €23,199 (-92.6%), from €25,059 to €1,859
of which Distributable reserves: -€23,199
- Profit (loss) carried forward +€19,720
up €19,720 (+93.8%), from -€21,022 to -€1,302
- Trade debts +€373
up €373 (+90.8%), from €411 to €784
- Gross operating margin -€1,040
down €1,040 (-75.2%), from €1,383 to €343
- Financial charges +€340
up €340 (+34.9%), from €974 to €1,314
- Taxes +€163
up €163 (+72.5%), from €225 to €388
- Other operating charges +€17
up €17 (+2.6%), from €656 to €673
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,902 | €20,024 | -€2,878 | -12.6% |
| Fixed assets | 21/28 | €2,893 | €1,447 | -€1,447 | -50.0% |
| Tangible fixed assets | 22/27 | €2,893 | €1,447 | -€1,447 | -50.0% |
| Land and buildings | 22 | €2,893 | €1,447 | -€1,447 | -50.0% |
| Current assets | 29/58 | €20,009 | €18,577 | -€1,432 | -7.2% |
| Amounts receivable within one year | 40/41 | €19,351 | €18,402 | -€949 | -4.9% |
| Trade receivables | 40 | €339 | - | -€339 | |
| Other amounts receivable | 41 | €19,012 | €18,402 | -€610 | -3.2% |
| Cash at bank and in hand | 54/58 | €303 | €176 | -€127 | -42.0% |
| Deferred charges and accrued income | 490/1 | €355 | - | -€355 | |
| Total equity and liabilities | 10/49 | €22,902 | €20,024 | -€2,878 | -12.6% |
| Equity | 10/15 | €14,934 | €11,455 | -€3,479 | -23.3% |
| Contributions | 10/11 | €10,897 | €10,897 | = | 0.0% |
| Reserves | 13 | €25,059 | €1,859 | -€23,199 | -92.6% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €23,199 | - | -€23,199 | |
| Profit (loss) carried forward | 14 | -€21,022 | -€1,302 | +€19,720 | +93.8% |
| Amounts payable | 17/49 | €7,968 | €8,569 | +€601 | +7.5% |
| Amounts payable within one year | 42/48 | €7,968 | €8,569 | +€601 | +7.5% |
| Financial debts | 43 | €6,957 | €7,148 | +€191 | +2.7% |
| Credit institutions | 430/8 | €6,957 | €7,148 | +€191 | +2.7% |
| Trade debts | 44 | €411 | €784 | +€373 | +90.8% |
| Suppliers | 440/4 | €411 | €784 | +€373 | +90.8% |
| Taxes, remuneration and social security | 45 | €545 | €582 | +€37 | +6.8% |
| Taxes | 450/3 | €545 | €582 | +€37 | +6.8% |
| Other amounts payable | 47/48 | €55 | €55 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,447 | €1,447 | = | 0.0% |
| Other operating charges | 640/8 | €656 | €673 | +€17 | +2.6% |
| Gross operating margin | 9900 | €1,383 | €343 | -€1,040 | -75.2% |
| Operating profit (loss) | 9901 | -€720 | -€1,777 | -€1,057 | -147% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €974 | €1,314 | +€340 | +34.9% |
| Recurring financial charges | 65 | €974 | €1,314 | +€340 | +34.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,694 | -€3,091 | -€1,397 | -82.5% |
| Income taxes | 67/77 | €225 | €388 | +€163 | +72.5% |
| Profit (loss) for the period | 9904 | -€1,919 | -€3,479 | -€1,560 | -81.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,919 | -€3,479 | -€1,560 | -81.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.