BIG: what changed
Two fiscal 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.
BIG
Largest movements
- Stocks and contracts -€860,806
down €860,806 (-100.0%), from €860,806 to €0
- Cash -€10,740
down €10,740 (-21.4%), from €50,260 to €39,521
mainly Debts after one year (-€600,000) and Contributions, distributions and other (-€311,000)
- Debts after one year -€600,000
no longer reported in 2025 (was €600,000)
- Contributions -€270,000
down €270,000 (-90.0%), from €300,000 to €30,000
- Trade debts -€29,037
down €29,037 (-99.7%), from €29,125 to €88
- Profit (loss) carried forward +€15,133
up €15,133 (+83.8%), from -€18,058 to -€2,926
- Tax, wage and social debts +€12,691
new in 2025: €12,691
- Gross operating margin +€86,896
up €86,896, from -€17,368 to €69,528
- Taxes +€12,691
new in 2025: €12,691
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.
Cash bridge derived
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €911,067 | €39,854 | -€871,213 | -95.6% |
| Current assets | 29/58 | €911,067 | €39,854 | -€871,213 | -95.6% |
| Stocks and contracts in progress | 3 | €860,806 | €0 | -€860,806 | -100.0% |
| Stocks | 30/36 | €860,806 | €0 | -€860,806 | -100.0% |
| Amounts receivable within one year | 40/41 | - | €333 | +€333 | |
| Trade receivables | 40 | - | €333 | +€333 | |
| Cash at bank and in hand | 54/58 | €50,260 | €39,521 | -€10,740 | -21.4% |
| Total equity and liabilities | 10/49 | €911,067 | €39,854 | -€871,213 | -95.6% |
| Equity | 10/15 | €281,942 | €27,074 | -€254,867 | -90.4% |
| Contributions | 10/11 | €300,000 | €30,000 | -€270,000 | -90.0% |
| Profit (loss) carried forward | 14 | -€18,058 | -€2,926 | +€15,133 | +83.8% |
| Amounts payable | 17/49 | €629,125 | €12,779 | -€616,346 | -98.0% |
| Amounts payable after more than one year | 17 | €600,000 | - | -€600,000 | |
| Financial debts | 170/4 | €600,000 | - | -€600,000 | |
| Amounts payable within one year | 42/48 | €29,125 | €12,779 | -€16,346 | -56.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €29,125 | €88 | -€29,037 | -99.7% |
| Suppliers | 440/4 | €29,125 | €88 | -€29,037 | -99.7% |
| Taxes, remuneration and social security | 45 | - | €12,691 | +€12,691 | |
| Taxes | 450/3 | - | €12,691 | +€12,691 | |
| Other operating charges | 640/8 | €384 | €396 | +€12 | +3.0% |
| Gross operating margin | 9900 | -€17,368 | €69,528 | +€86,896 | |
| Operating profit (loss) | 9901 | -€17,753 | €69,132 | +€86,885 | |
| Financial charges | 65/66B | €306 | €308 | +€2 | +0.7% |
| Recurring financial charges | 65 | €306 | €308 | +€2 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | -€18,058 | €68,824 | +€86,883 | |
| Income taxes | 67/77 | - | €12,691 | +€12,691 | |
| Profit (loss) for the period | 9904 | -€18,058 | €56,133 | +€74,191 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,058 | €56,133 | +€74,191 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.