B74 Express: 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.
B74 Express
Largest movements
- Receivables within one year +€14,065
up €14,065 (+43.3%), from €32,495 to €46,559
of which Trade receivables: +€14,699
- Tangible fixed assets -€5,308
down €5,308 (-57.5%), from €9,228 to €3,919
of which Furniture and vehicles: -€5,219
- Cash -€645
down €645 (-87.7%), from €736 to €91
mainly Receivables within one year (-€14,065) and Current portion of long-term debt (-€6,417)
- Other debts +€12,127
up €12,127 (+174%), from €6,976 to €19,103
- Profit (loss) carried forward +€7,648
up €7,648 (+44.4%), from €17,245 to €24,894
- Current portion of long-term debt -€6,417
no longer reported in 2024 (was €6,417)
- Trade debts -€5,053
down €5,053 (-71.1%), from €7,108 to €2,056
- Staff costs -€6,681
down €6,681 (-80.5%), from €8,302 to €1,621
- Turnover +€3,007
up €3,007 (+2.2%), from €138,073 to €141,080
- Other operating charges +€2,449
up €2,449 (+73.6%), from €3,326 to €5,775
- Purchases and services +€1,659
up €1,659 (+1.5%), from €114,156 to €115,815
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 | €43,885 | €52,144 | +€8,259 | +18.8% |
| Formation expenses | 20 | €336 | €144 | -€192 | -57.1% |
| Fixed assets | 21/28 | €9,228 | €3,919 | -€5,308 | -57.5% |
| Tangible fixed assets | 22/27 | €9,228 | €3,919 | -€5,308 | -57.5% |
| Plant, machinery and equipment | 23 | €156 | €67 | -€89 | -57.1% |
| Furniture and vehicles | 24 | €9,072 | €3,852 | -€5,219 | -57.5% |
| Current assets | 29/58 | €34,321 | €48,081 | +€13,759 | +40.1% |
| Amounts receivable within one year | 40/41 | €32,495 | €46,559 | +€14,065 | +43.3% |
| Trade receivables | 40 | €25,207 | €39,906 | +€14,699 | +58.3% |
| Other amounts receivable | 41 | €7,288 | €6,653 | -€634 | -8.7% |
| Cash at bank and in hand | 54/58 | €736 | €91 | -€645 | -87.7% |
| Deferred charges and accrued income | 490/1 | €1,091 | €1,431 | +€340 | +31.2% |
| Total equity and liabilities | 10/49 | €43,885 | €52,144 | +€8,259 | +18.8% |
| Equity | 10/15 | €18,154 | €25,802 | +€7,648 | +42.1% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Capital | 10 | €1 | €1 | = | 0.0% |
| Issued capital | 100 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €908 | €908 | = | 0.0% |
| Non-distributable reserves | 130/1 | €908 | €908 | = | 0.0% |
| Legal reserve | 130 | €908 | €908 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,245 | €24,894 | +€7,648 | +44.4% |
| Amounts payable | 17/49 | €25,731 | €26,342 | +€611 | +2.4% |
| Amounts payable within one year | 42/48 | €25,731 | €26,342 | +€611 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | €6,417 | - | -€6,417 | |
| Trade debts | 44 | €7,108 | €2,056 | -€5,053 | -71.1% |
| Suppliers | 440/4 | €7,108 | €2,056 | -€5,053 | -71.1% |
| Taxes, remuneration and social security | 45 | €5,230 | €5,183 | -€47 | -0.9% |
| Taxes | 450/3 | €5,230 | €4,940 | -€290 | -5.6% |
| Remuneration and social security | 454/9 | - | €244 | +€244 | |
| Other amounts payable | 47/48 | €6,976 | €19,103 | +€12,127 | +174% |
| Turnover | 70 | €138,073 | €141,080 | +€3,007 | +2.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €114,156 | €115,815 | +€1,659 | +1.5% |
| Remuneration, social security and pensions | 62 | €8,302 | €1,621 | -€6,681 | -80.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,128 | €6,284 | +€157 | +2.6% |
| Other operating charges | 640/8 | €3,326 | €5,775 | +€2,449 | +73.6% |
| Gross operating margin | 9900 | €23,917 | €25,265 | +€1,348 | +5.6% |
| Operating profit (loss) | 9901 | €6,161 | €11,584 | +€5,422 | +88.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €690 | €677 | -€13 | -1.9% |
| Recurring financial charges | 65 | €690 | €677 | -€13 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €5,471 | €10,906 | +€5,435 | +99.3% |
| Income taxes | 67/77 | €2,156 | €3,258 | +€1,102 | +51.1% |
| Profit (loss) for the period | 9904 | €3,315 | €7,648 | +€4,334 | +131% |
| Profit (loss) for the period to be appropriated | 9905 | €3,315 | €7,648 | +€4,334 | +131% |
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 29 October 2026 via checked.be.