Big Bear: 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 Bear
Largest movements
- Cash +€67,677
up €67,677 (+61.6%), from €109,849 to €177,526
mainly Net result for the year (+€43,481) and Receivables within one year (+€24,041)
- Receivables within one year -€24,041
down €24,041 (-64.2%), from €37,422 to €13,381
of which Other amounts receivable: -€22,471
- Tangible fixed assets -€8,089
down €8,089 (-22.8%), from €35,547 to €27,458
- Reserves +€20,024
up €20,024 (+11.6%), from €173,226 to €193,250
of which Distributable reserves: +€20,024
- Tax, wage and social debts +€9,270
up €9,270 (+375.5%), from €2,469 to €11,739
- Other debts +€5,534
up €5,534 (+644.2%), from €859 to €6,393
- Gross operating margin +€25,096
up €25,096 (+54.5%), from €46,063 to €71,159
- Taxes +€6,715
up €6,715 (+62.6%), from €10,720 to €17,435
- Depreciation -€851
down €851 (-9.5%), from €8,940 to €8,089
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 | €183,223 | €218,364 | +€35,141 | +19.2% |
| Fixed assets | 21/28 | €35,547 | €27,458 | -€8,089 | -22.8% |
| Tangible fixed assets | 22/27 | €35,547 | €27,458 | -€8,089 | -22.8% |
| Land and buildings | 22 | €27,783 | €24,205 | -€3,578 | -12.9% |
| Plant, machinery and equipment | 23 | €1,627 | €1,037 | -€590 | -36.3% |
| Furniture and vehicles | 24 | €6,137 | €2,215 | -€3,921 | -63.9% |
| Current assets | 29/58 | €147,677 | €190,906 | +€43,230 | +29.3% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €37,422 | €13,381 | -€24,041 | -64.2% |
| Trade receivables | 40 | €14,926 | €13,355 | -€1,571 | -10.5% |
| Other amounts receivable | 41 | €22,496 | €26 | -€22,471 | -99.9% |
| Cash at bank and in hand | 54/58 | €109,849 | €177,526 | +€67,677 | +61.6% |
| Deferred charges and accrued income | 490/1 | €405 | €0 | -€405 | -100.0% |
| Total equity and liabilities | 10/49 | €183,223 | €218,364 | +€35,141 | +19.2% |
| Equity | 10/15 | €179,426 | €199,450 | +€20,024 | +11.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €173,226 | €193,250 | +€20,024 | +11.6% |
| Tax-exempt reserves | 132 | €777 | €777 | = | 0.0% |
| Distributable reserves | 133 | €172,449 | €192,473 | +€20,024 | +11.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €3,797 | €18,914 | +€15,117 | +398.1% |
| Amounts payable within one year | 42/48 | €3,797 | €18,914 | +€15,117 | +398.1% |
| Trade debts | 44 | €469 | €782 | +€313 | +66.8% |
| Suppliers | 440/4 | €469 | €782 | +€313 | +66.8% |
| Taxes, remuneration and social security | 45 | €2,469 | €11,739 | +€9,270 | +375.5% |
| Taxes | 450/3 | €2,469 | €11,739 | +€9,270 | +375.5% |
| Other amounts payable | 47/48 | €859 | €6,393 | +€5,534 | +644.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,940 | €8,089 | -€851 | -9.5% |
| Other operating charges | 640/8 | €882 | €980 | +€98 | +11.2% |
| Gross operating margin | 9900 | €46,063 | €71,159 | +€25,096 | +54.5% |
| Operating profit (loss) | 9901 | €36,242 | €62,090 | +€25,849 | +71.3% |
| Financial income | 75/76B | €376 | €0 | -€376 | -100.0% |
| Recurring financial income | 75 | €376 | €0 | -€376 | -100.0% |
| Financial charges | 65/66B | €1,434 | €1,174 | -€260 | -18.1% |
| Recurring financial charges | 65 | €1,434 | €1,174 | -€260 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €35,183 | €60,916 | +€25,733 | +73.1% |
| Income taxes | 67/77 | €10,720 | €17,435 | +€6,715 | +62.6% |
| Profit (loss) for the period | 9904 | €24,463 | €43,481 | +€19,018 | +77.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,463 | €43,481 | +€19,018 | +77.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.