B.I.G BUILDING: 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.I.G BUILDING
Largest movements
- Receivables within one year -€10,367
down €10,367 (-21.1%), from €49,097 to €38,729
- Cash +€7,312
up €7,312 (+55.2%), from €13,245 to €20,557
mainly Net result for the year (+€14,849) and Receivables within one year (+€10,367)
- Profit (loss) carried forward -€13,722
down €13,722 (-28.7%), from €47,805 to €34,083
- Tax, wage and social debts +€10,162
up €10,162 (+112%), from €9,106 to €19,268
- Gross operating margin -€27,205
down €27,205 (-59.2%), from €45,986 to €18,781
- Taxes -€5,256
down €5,256 (-57.7%), from €9,116 to €3,860
- Financial charges -€937
down €937 (-92.9%), from €1,009 to €72
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,341 | €59,286 | -€3,056 | -4.9% |
| Current assets | 29/58 | €62,341 | €59,286 | -€3,056 | -4.9% |
| Amounts receivable within one year | 40/41 | €49,097 | €38,729 | -€10,367 | -21.1% |
| Other amounts receivable | 41 | €49,097 | €38,729 | -€10,367 | -21.1% |
| Cash at bank and in hand | 54/58 | €13,245 | €20,557 | +€7,312 | +55.2% |
| Total equity and liabilities | 10/49 | €62,341 | €59,286 | -€3,056 | -4.9% |
| Equity | 10/15 | €52,805 | €39,083 | -€13,722 | -26.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,805 | €34,083 | -€13,722 | -28.7% |
| Amounts payable | 17/49 | €9,536 | €20,203 | +€10,667 | +112% |
| Amounts payable within one year | 42/48 | €9,536 | €20,203 | +€10,667 | +112% |
| Trade debts | 44 | €431 | €935 | +€504 | +117% |
| Suppliers | 440/4 | €431 | €935 | +€504 | +117% |
| Taxes, remuneration and social security | 45 | €9,106 | €19,268 | +€10,162 | +112% |
| Taxes | 450/3 | €9,106 | €19,268 | +€10,162 | +112% |
| Other operating charges | 640/8 | €261 | - | -€261 | |
| Gross operating margin | 9900 | €45,986 | €18,781 | -€27,205 | -59.2% |
| Operating profit (loss) | 9901 | €45,725 | €18,781 | -€26,944 | -58.9% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €1,009 | €72 | -€937 | -92.9% |
| Recurring financial charges | 65 | €1,009 | €72 | -€937 | -92.9% |
| Profit (loss) for the period before taxes | 9903 | €44,718 | €18,709 | -€26,009 | -58.2% |
| Income taxes | 67/77 | €9,116 | €3,860 | -€5,256 | -57.7% |
| Profit (loss) for the period | 9904 | €35,602 | €14,849 | -€20,753 | -58.3% |
| Profit (loss) for the period to be appropriated | 9905 | €35,602 | €14,849 | -€20,753 | -58.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.