B.I.G.: 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.
What changed
B.I.G.
NACE 68.310, Real estate agency activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€25,620
2024 · €23,067+€2,554
Equity
€342,904
2024 · €337,283+€5,620
Cash
€356,623
2024 · €355,326+€1,297
Balance sheet total
€383,254
2024 · €377,975+€5,279
Largest movements
Assets
- Tangible fixed assets +€5,904
up €5,904 (+55.0%), from €10,741 to €16,645
of which Plant, machinery and equipment: +€8,429
Equity and liabilities
- Reserves +€5,000
up €5,000 (+2.9%), from €174,875 to €179,875
of which Distributable reserves: +€5,000
Income statement
- Gross operating margin -€23,571
down €23,571 (-24.6%), from €95,722 to €72,151
- Staff costs -€17,863
down €17,863 (-35.1%), from €50,920 to €33,057
- Other operating charges -€6,062
down €6,062 (-49.1%), from €12,335 to €6,273
- Financial income +€2,166
up €2,166 (+231%), from €940 to €3,106
From the 2024 result to the 2025 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.
Result 2024
€23,067
Gross operating margin
-€23,571
Staff costs
+€17,863
Depreciation
-€71
Other operating charges
+€6,062
Financial income
+€2,166
Financial charges
+€419
Taxes
-€315
Result 2025
€25,620
raises the resultlowers the result
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€29,797
Investment
-€8,500
Financing
-€20,000
Cash 2024
€355,326
From operations (derived)
+€29,797
Net result for the year
+€25,620
Depreciation
+€2,596
Receivables within one year
+€1,536
Deferred charges and accrued income
+€386
Trade debts
-€3,723
Tax, wage and social debts
-€337
Other debts
+€3,750
Accrued charges and deferred income
-€31
Investment (derived)
-€8,500
Investment in fixed assets (net)
-€8,500
Financing
-€20,000
Contributions, distributions and other
-€20,000
Cash 2025
€356,623
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €377,975 | €383,254 | +€5,279 | +1.4% |
| Fixed assets | 21/28 | €14,377 | €20,281 | +€5,904 | +41.1% |
| Tangible fixed assets | 22/27 | €10,741 | €16,645 | +€5,904 | +55.0% |
| Land and buildings | 22 | €10,741 | €8,216 | -€2,524 | -23.5% |
| Plant, machinery and equipment | 23 | - | €8,429 | +€8,429 | |
| Financial fixed assets | 28 | €3,636 | €3,636 | = | 0.0% |
| Current assets | 29/58 | €363,598 | €362,973 | -€625 | -0.2% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €7,010 | €5,473 | -€1,536 | -21.9% |
| Trade receivables | 40 | €6,058 | €2,920 | -€3,138 | -51.8% |
| Other amounts receivable | 41 | €952 | €2,553 | +€1,601 | +168% |
| Cash at bank and in hand | 54/58 | €355,326 | €356,623 | +€1,297 | +0.4% |
| Deferred charges and accrued income | 490/1 | €1,262 | €876 | -€386 | -30.6% |
| Total equity and liabilities | 10/49 | €377,975 | €383,254 | +€5,279 | +1.4% |
| Equity | 10/15 | €337,283 | €342,904 | +€5,620 | +1.7% |
| Contributions | 10/11 | €148,736 | €148,736 | = | 0.0% |
| Capital | 10 | €148,736 | €148,736 | = | 0.0% |
| Issued capital | 100 | €148,736 | €148,736 | = | 0.0% |
| Reserves | 13 | €174,875 | €179,875 | +€5,000 | +2.9% |
| Non-distributable reserves | 130/1 | €14,875 | €14,875 | = | 0.0% |
| Legal reserve | 130 | €14,875 | €14,875 | = | 0.0% |
| Distributable reserves | 133 | €160,000 | €165,000 | +€5,000 | +3.1% |
| Profit (loss) carried forward | 14 | €13,672 | €14,292 | +€620 | +4.5% |
| Amounts payable | 17/49 | €40,691 | €40,350 | -€341 | -0.8% |
| Amounts payable within one year | 42/48 | €40,660 | €40,350 | -€310 | -0.8% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €17,718 | €13,995 | -€3,723 | -21.0% |
| Suppliers | 440/4 | €17,718 | €13,995 | -€3,723 | -21.0% |
| Taxes, remuneration and social security | 45 | €11,692 | €11,355 | -€337 | -2.9% |
| Taxes | 450/3 | €5,124 | €6,768 | +€1,644 | +32.1% |
| Remuneration and social security | 454/9 | €6,568 | €4,588 | -€1,981 | -30.2% |
| Other amounts payable | 47/48 | €11,250 | €15,000 | +€3,750 | +33.3% |
| Accrued charges and deferred income | 492/3 | €31 | €0 | -€31 | -100% |
| Remuneration, social security and pensions | 62 | €50,920 | €33,057 | -€17,863 | -35.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,524 | €2,596 | +€71 | +2.8% |
| Other operating charges | 640/8 | €12,335 | €6,273 | -€6,062 | -49.1% |
| Gross operating margin | 9900 | €95,722 | €72,151 | -€23,571 | -24.6% |
| Operating profit (loss) | 9901 | €29,942 | €30,225 | +€283 | +0.9% |
| Financial income | 75/76B | €940 | €3,106 | +€2,166 | +231% |
| Recurring financial income | 75 | €940 | €3,106 | +€2,166 | +231% |
| Financial charges | 65/66B | €967 | €548 | -€419 | -43.4% |
| Recurring financial charges | 65 | €967 | €548 | -€419 | -43.4% |
| Profit (loss) for the period before taxes | 9903 | €29,915 | €32,783 | +€2,868 | +9.6% |
| Income taxes | 67/77 | €6,848 | €7,163 | +€315 | +4.6% |
| Profit (loss) for the period | 9904 | €23,067 | €25,620 | +€2,554 | +11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €23,067 | €25,620 | +€2,554 | +11.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.