B.I.G.-Funds: what changed
B.I.G.-Funds
Largest movements
- Current investments -€893,513
down €893,513 (-9.2%), from €9.7m to €8.8m
- Cash -€284,948
down €284,948 (-59.9%), from €475,479 to €190,531
mainly Accrued charges and deferred income (-€813,136) and Net result for the year (-€364,617)
- Accrued charges and deferred income -€813,136
down €813,136 (-100%), from €813,136 to €0
- Profit (loss) carried forward -€364,617
down €364,617 (-91.2%), from €399,758 to €35,142
- Financial income -€512,090
down €512,090 (-100%), from €512,090 to €0
- Financial charges +€345,369
up €345,369 (+13,778%), from €2,507 to €347,876
- Gross operating margin +€960
up €960 (+5.8%), from -€16,582 to -€15,623
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,162,749 | €8,984,288 | -€1.2m | -11.6% |
| Current assets | 29/58 | €10,162,749 | €8,984,288 | -€1.2m | -11.6% |
| Current investments | 50/53 | €9,687,271 | €8,793,757 | -€893,513 | -9.2% |
| Cash at bank and in hand | 54/58 | €475,479 | €190,531 | -€284,948 | -59.9% |
| Total equity and liabilities | 10/49 | €10,162,749 | €8,984,288 | -€1.2m | -11.6% |
| Equity | 10/15 | €9,348,905 | €8,984,288 | -€364,617 | -3.9% |
| Contributions | 10/11 | €8,928,000 | €8,928,000 | = | 0.0% |
| Capital | 10 | €8,928,000 | €8,928,000 | = | 0.0% |
| Issued capital | 100 | €9,000,000 | €9,000,000 | = | 0.0% |
| Uncalled capital | 101 | €72,000 | €72,000 | = | 0.0% |
| Reserves | 13 | €21,146 | €21,146 | = | 0.0% |
| Non-distributable reserves | 130/1 | €21,146 | €21,146 | = | 0.0% |
| Legal reserve | 130 | €21,146 | €21,146 | = | 0.0% |
| Profit (loss) carried forward | 14 | €399,758 | €35,142 | -€364,617 | -91.2% |
| Amounts payable | 17/49 | €813,845 | €0 | -€813,845 | -100% |
| Amounts payable within one year | 42/48 | €709 | €0 | -€709 | -100% |
| Trade debts | 44 | €709 | €0 | -€709 | -100% |
| Suppliers | 440/4 | €709 | €0 | -€709 | -100% |
| Accrued charges and deferred income | 492/3 | €813,136 | €0 | -€813,136 | -100% |
| Other operating charges | 640/8 | €1,086 | €1,118 | +€33 | +3.0% |
| Gross operating margin | 9900 | -€16,582 | -€15,623 | +€960 | +5.8% |
| Operating profit (loss) | 9901 | -€17,668 | -€16,741 | +€927 | +5.2% |
| Financial income | 75/76B | €512,090 | €0 | -€512,090 | -100% |
| Recurring financial income | 75 | €512,090 | €0 | -€512,090 | -100% |
| Financial charges | 65/66B | €2,507 | €347,876 | +€345,369 | +13,778% |
| Recurring financial charges | 65 | €2,507 | €347,876 | +€345,369 | +13,778% |
| Profit (loss) for the period before taxes | 9903 | €491,916 | -€364,617 | -€856,533 | |
| Profit (loss) for the period | 9904 | €491,916 | -€364,617 | -€856,533 | |
| Profit (loss) for the period to be appropriated | 9905 | €491,916 | -€364,617 | -€856,533 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.