BIG BANG: 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 BANG
Largest movements
- Tangible fixed assets -€4,559
down €4,559 (-24.1%), from €18,950 to €14,391
- Cash -€2,790
down €2,790 (-68.4%), from €4,078 to €1,288
mainly Tax, wage and social debts (-€9,400) and Receivables within one year (-€1,827)
- Receivables within one year +€1,827
up €1,827 (+1.1%), from €159,624 to €161,451
of which Other amounts receivable: +€1,298
- Tax, wage and social debts -€9,400
down €9,400 (-33.9%), from €27,706 to €18,306
- Profit (loss) carried forward +€4,720
up €4,720 (+3.5%), from €133,577 to €138,297
- Gross operating margin -€31,251
down €31,251 (-83.1%), from €37,625 to €6,373
- Taxes -€11,042
down €11,042 (-79.9%), from €13,824 to €2,782
- Depreciation +€4,358
up €4,358 (+421.3%), from €1,034 to €5,392
- Other operating charges +€1,045
up €1,045 (+130.3%), from €802 to €1,848
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 | €182,652 | €177,130 | -€5,522 | -3.0% |
| Fixed assets | 21/28 | €18,950 | €14,391 | -€4,559 | -24.1% |
| Tangible fixed assets | 22/27 | €18,950 | €14,391 | -€4,559 | -24.1% |
| Furniture and vehicles | 24 | €18,950 | €14,391 | -€4,559 | -24.1% |
| Current assets | 29/58 | €163,702 | €162,739 | -€963 | -0.6% |
| Amounts receivable within one year | 40/41 | €159,624 | €161,451 | +€1,827 | +1.1% |
| Trade receivables | 40 | €2,939 | €3,468 | +€529 | +18.0% |
| Other amounts receivable | 41 | €156,685 | €157,983 | +€1,298 | +0.8% |
| Cash at bank and in hand | 54/58 | €4,078 | €1,288 | -€2,790 | -68.4% |
| Total equity and liabilities | 10/49 | €182,652 | €177,130 | -€5,522 | -3.0% |
| Equity | 10/15 | €154,028 | €158,748 | +€4,720 | +3.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | - | €1,859 | +€1,859 | |
| Profit (loss) carried forward | 14 | €133,577 | €138,297 | +€4,720 | +3.5% |
| Amounts payable | 17/49 | €28,624 | €18,382 | -€10,242 | -35.8% |
| Amounts payable within one year | 42/48 | €28,624 | €18,382 | -€10,242 | -35.8% |
| Trade debts | 44 | €918 | €76 | -€842 | -91.7% |
| Suppliers | 440/4 | €918 | €76 | -€842 | -91.7% |
| Taxes, remuneration and social security | 45 | €27,706 | €18,306 | -€9,400 | -33.9% |
| Taxes | 450/3 | €27,706 | €18,306 | -€9,400 | -33.9% |
| Non-recurring operating income | 76A | - | €207 | +€207 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,034 | €5,392 | +€4,358 | +421.3% |
| Other operating charges | 640/8 | €802 | €1,848 | +€1,045 | +130.3% |
| Gross operating margin | 9900 | €37,625 | €6,373 | -€31,251 | -83.1% |
| Operating profit (loss) | 9901 | €35,788 | -€866 | -€36,654 | |
| Financial income | 75/76B | €8,714 | €8,612 | -€103 | -1.2% |
| Recurring financial income | 75 | €8,714 | €8,612 | -€103 | -1.2% |
| Financial charges | 65/66B | €282 | €243 | -€39 | -14.0% |
| Recurring financial charges | 65 | €282 | €243 | -€39 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €44,220 | €7,502 | -€36,717 | -83.0% |
| Income taxes | 67/77 | €13,824 | €2,782 | -€11,042 | -79.9% |
| Profit (loss) for the period | 9904 | €30,396 | €4,720 | -€25,676 | -84.5% |
| Profit (loss) for the period to be appropriated | 9905 | €30,396 | €4,720 | -€25,676 | -84.5% |
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 9 October 2026 via checked.be.