BIG AND TALL: 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.
BIG AND TALL
Largest movements
- Current investments -€300,000
no longer reported in 2025 (was €300,000)
- Cash +€280,879
up €280,879 (+192%), from €146,311 to €427,190
mainly Current investments (+€300,000) and Net result for the year (+€35,832)
- Stocks and contracts -€17,781
down €17,781 (-7.3%), from €242,362 to €224,581
- Deferred charges and accrued income -€9,953
down €9,953 (-72.9%), from €13,656 to €3,702
- Receivables within one year +€7,804
up €7,804 (+83.7%), from €9,325 to €17,129
of which Other amounts receivable: +€8,937
- Reserves -€44,500
down €44,500 (-10.8%), from €411,318 to €366,818
of which Distributable reserves: -€44,500
- Debts after one year -€32,454
down €32,454 (-20.4%), from €158,820 to €126,366
- Other debts +€24,974
up €24,974 (+44.7%), from €55,859 to €80,833
- Tax, wage and social debts +€8,837
up €8,837 (+23.1%), from €38,209 to €47,046
of which Remuneration and social security: +€9,759
- Staff costs +€49,206
up €49,206 (+46.6%), from €105,652 to €154,858
- Write-downs -€33,498
down €33,498 (-92.7%), from €36,150 to €2,652
- Financial income -€7,020
down €7,020 (-30.9%), from €22,706 to €15,686
- Taxes -€5,171
down €5,171 (-24.3%), from €21,269 to €16,097
- Gross operating margin +€4,300
up €4,300 (+2.1%), from €201,638 to €205,938
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €734,977 | €694,555 | -€40,422 | -5.5% |
| Fixed assets | 21/28 | €23,323 | €21,952 | -€1,371 | -5.9% |
| Tangible fixed assets | 22/27 | €23,323 | €21,952 | -€1,371 | -5.9% |
| Land and buildings | 22 | €22,928 | €21,841 | -€1,087 | -4.7% |
| Furniture and vehicles | 24 | €395 | €111 | -€284 | -71.9% |
| Current assets | 29/58 | €711,654 | €672,603 | -€39,051 | -5.5% |
| Stocks and contracts in progress | 3 | €242,362 | €224,581 | -€17,781 | -7.3% |
| Stocks | 30/36 | €242,362 | €224,581 | -€17,781 | -7.3% |
| Amounts receivable within one year | 40/41 | €9,325 | €17,129 | +€7,804 | +83.7% |
| Trade receivables | 40 | €2,117 | €985 | -€1,133 | -53.5% |
| Other amounts receivable | 41 | €7,208 | €16,145 | +€8,937 | +124% |
| Current investments | 50/53 | €300,000 | - | -€300,000 | |
| Cash at bank and in hand | 54/58 | €146,311 | €427,190 | +€280,879 | +192% |
| Deferred charges and accrued income | 490/1 | €13,656 | €3,702 | -€9,953 | -72.9% |
| Total equity and liabilities | 10/49 | €734,977 | €694,555 | -€40,422 | -5.5% |
| Equity | 10/15 | €470,650 | €425,648 | -€45,001 | -9.6% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €411,318 | €366,818 | -€44,500 | -10.8% |
| Non-distributable reserves | 130/1 | €3,718 | €3,718 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,718 | €3,718 | = | 0.0% |
| Distributable reserves | 133 | €407,600 | €363,100 | -€44,500 | -10.9% |
| Profit (loss) carried forward | 14 | €22,147 | €21,646 | -€501 | -2.3% |
| Amounts payable | 17/49 | €264,328 | €268,907 | +€4,579 | +1.7% |
| Amounts payable after more than one year | 17 | €158,820 | €126,366 | -€32,454 | -20.4% |
| Other amounts payable | 178/9 | €158,820 | €126,366 | -€32,454 | -20.4% |
| Amounts payable within one year | 42/48 | €104,980 | €142,541 | +€37,561 | +35.8% |
| Trade debts | 44 | €10,912 | €14,663 | +€3,751 | +34.4% |
| Suppliers | 440/4 | €10,912 | €14,663 | +€3,751 | +34.4% |
| Taxes, remuneration and social security | 45 | €38,209 | €47,046 | +€8,837 | +23.1% |
| Taxes | 450/3 | €13,685 | €12,762 | -€923 | -6.7% |
| Remuneration and social security | 454/9 | €24,524 | €34,284 | +€9,759 | +39.8% |
| Other amounts payable | 47/48 | €55,859 | €80,833 | +€24,974 | +44.7% |
| Accrued charges and deferred income | 492/3 | €528 | - | -€528 | |
| Remuneration, social security and pensions | 62 | €105,652 | €154,858 | +€49,206 | +46.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,489 | €1,371 | -€118 | -7.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €36,150 | €2,652 | -€33,498 | -92.7% |
| Other operating charges | 640/8 | €1,461 | €2,201 | +€739 | +50.6% |
| Gross operating margin | 9900 | €201,638 | €205,938 | +€4,300 | +2.1% |
| Operating profit (loss) | 9901 | €56,886 | €44,857 | -€12,029 | -21.1% |
| Financial income | 75/76B | €22,706 | €15,686 | -€7,020 | -30.9% |
| Recurring financial income | 75 | €22,706 | €15,686 | -€7,020 | -30.9% |
| Financial charges | 65/66B | €5,630 | €8,614 | +€2,984 | +53.0% |
| Recurring financial charges | 65 | €5,630 | €8,614 | +€2,984 | +53.0% |
| Profit (loss) for the period before taxes | 9903 | €73,962 | €51,929 | -€22,033 | -29.8% |
| Income taxes | 67/77 | €21,269 | €16,097 | -€5,171 | -24.3% |
| Profit (loss) for the period | 9904 | €52,693 | €35,832 | -€16,862 | -32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €52,693 | €35,832 | -€16,862 | -32.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.