B et B: 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.
B et B
Largest movements
- Receivables within one year -€30,816
down €30,816 (-7.1%), from €432,456 to €401,640
- Tax, wage and social debts -€66,709
down €66,709 (-88.9%), from €75,064 to €8,355
- Other debts +€20,001
up €20,001 (+61.1%), from €32,719 to €52,720
- Profit (loss) carried forward +€11,922
up €11,922 (+4.6%), from €261,493 to €273,415
- Financial income +€4,277
up €4,277 (+32.9%), from €12,996 to €17,273
of which Financial income: +€6,945
- Taxes +€2,879
up €2,879 (+203%), from €1,419 to €4,298
- Financial charges -€2,223
down €2,223 (-79.3%), from €2,804 to €581
- Gross operating margin +€1,492
up €1,492 (+76.0%), from -€1,964 to -€472
- Other operating charges -€565
no longer reported in 2024 (was €565)
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 | €437,476 | €402,690 | -€34,786 | -8.0% |
| Current assets | 29/58 | €437,476 | €402,690 | -€34,786 | -8.0% |
| Amounts receivable within one year | 40/41 | €432,456 | €401,640 | -€30,816 | -7.1% |
| Other amounts receivable | 41 | €432,456 | €401,640 | -€30,816 | -7.1% |
| Cash at bank and in hand | 54/58 | €5,020 | €1,050 | -€3,970 | -79.1% |
| Total equity and liabilities | 10/49 | €437,476 | €402,690 | -€34,786 | -8.0% |
| Equity | 10/15 | €329,693 | €341,615 | +€11,922 | +3.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €261,493 | €273,415 | +€11,922 | +4.6% |
| Amounts payable | 17/49 | €107,783 | €61,075 | -€46,708 | -43.3% |
| Amounts payable within one year | 42/48 | €107,783 | €61,075 | -€46,708 | -43.3% |
| Taxes, remuneration and social security | 45 | €75,064 | €8,355 | -€66,709 | -88.9% |
| Taxes | 450/3 | €75,064 | €8,355 | -€66,709 | -88.9% |
| Other amounts payable | 47/48 | €32,719 | €52,720 | +€20,001 | +61.1% |
| Other operating charges | 640/8 | €565 | - | -€565 | |
| Non-recurring operating charges | 66A | €1,985 | - | -€1,985 | |
| Gross operating margin | 9900 | -€1,964 | -€472 | +€1,492 | +76.0% |
| Operating profit (loss) | 9901 | -€4,514 | -€472 | +€4,042 | +89.5% |
| Financial income | 75/76B | €12,996 | €17,273 | +€4,277 | +32.9% |
| Recurring financial income | 75 | €10,328 | €17,273 | +€6,945 | +67.2% |
| Non-recurring financial income | 76B | €2,668 | - | -€2,668 | |
| Financial charges | 65/66B | €2,804 | €581 | -€2,223 | -79.3% |
| Recurring financial charges | 65 | €2,804 | €581 | -€2,223 | -79.3% |
| Profit (loss) for the period before taxes | 9903 | €5,678 | €16,220 | +€10,542 | +186% |
| Income taxes | 67/77 | €1,419 | €4,298 | +€2,879 | +203% |
| Profit (loss) for the period | 9904 | €4,259 | €11,922 | +€7,663 | +180% |
| Profit (loss) for the period to be appropriated | 9905 | €4,259 | €11,922 | +€7,663 | +180% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.