Big Bos: 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 Bos
Largest movements
- Cash +€221,123
up €221,123 (+455%), from €48,553 to €269,676
mainly Net result for the year (+€439,489) and Other debts (+€49,135)
- Tangible fixed assets +€56,675
up €56,675 (+999%), from €5,675 to €62,350
of which Furniture and vehicles: +€53,429
- Financial fixed assets +€17,000
up €17,000 (+2.9%), from €580,000 to €597,000
- Reserves +€389,489
up €389,489 (+141%), from €275,905 to €665,394
- Debts after one year -€140,928
down €140,928 (-42.7%), from €330,000 to €189,072
- Other debts +€49,135
up €49,135 (+3,276%), from €1,500 to €50,635
- Tax, wage and social debts -€37,464
down €37,464 (-98.4%), from €38,089 to €625
- Current portion of long-term debt +€34,790
up €34,790 (+1,013%), from €3,434 to €38,224
- Financial income +€153,158
up €153,158 (+77.4%), from €198,000 to €351,158
- Gross operating margin +€43,007
up €43,007 (+31.9%), from €134,741 to €177,747
- Taxes +€38,517
up €38,517 (+141%), from €27,368 to €65,884
- Financial charges -€19,645
down €19,645 (-72.4%), from €27,136 to €7,491
- Depreciation +€8,617
up €8,617 (+134%), from €6,434 to €15,051
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 | €660,642 | €961,985 | +€301,343 | +45.6% |
| Fixed assets | 21/28 | €585,675 | €659,350 | +€73,675 | +12.6% |
| Tangible fixed assets | 22/27 | €5,675 | €62,350 | +€56,675 | +999% |
| Plant, machinery and equipment | 23 | €2,132 | €1,563 | -€569 | -26.7% |
| Furniture and vehicles | 24 | €3,543 | €56,973 | +€53,429 | +1,508% |
| Other tangible fixed assets | 26 | - | €3,815 | +€3,815 | |
| Financial fixed assets | 28 | €580,000 | €597,000 | +€17,000 | +2.9% |
| Current assets | 29/58 | €74,967 | €302,635 | +€227,668 | +304% |
| Amounts receivable within one year | 40/41 | €25,476 | €31,660 | +€6,184 | +24.3% |
| Trade receivables | 40 | €25,471 | €30,271 | +€4,800 | +18.8% |
| Other amounts receivable | 41 | €6 | €1,390 | +€1,384 | +23,455% |
| Cash at bank and in hand | 54/58 | €48,553 | €269,676 | +€221,123 | +455% |
| Deferred charges and accrued income | 490/1 | €937 | €1,299 | +€361 | +38.5% |
| Total equity and liabilities | 10/49 | €660,642 | €961,985 | +€301,343 | +45.6% |
| Equity | 10/15 | €287,495 | €677,009 | +€389,514 | +135% |
| Contributions | 10/11 | €6,200 | €6,225 | +€25 | +0.4% |
| Reserves | 13 | €275,905 | €665,394 | +€389,489 | +141% |
| Distributable reserves | 133 | €275,905 | €665,394 | +€389,489 | +141% |
| Profit (loss) carried forward | 14 | €5,390 | €5,390 | +€0 | 0.0% |
| Amounts payable | 17/49 | €373,147 | €284,977 | -€88,170 | -23.6% |
| Amounts payable after more than one year | 17 | €330,000 | €189,072 | -€140,928 | -42.7% |
| Financial debts | 170/4 | €330,000 | €189,072 | -€140,928 | -42.7% |
| Amounts payable within one year | 42/48 | €43,147 | €95,905 | +€52,758 | +122% |
| Current portion of amounts payable after more than one year | 42 | €3,434 | €38,224 | +€34,790 | +1,013% |
| Trade debts | 44 | €124 | €120 | -€4 | -3.2% |
| Suppliers | 440/4 | €124 | €120 | -€4 | -3.2% |
| Advances received on contracts in progress | 46 | - | €6,300 | +€6,300 | |
| Taxes, remuneration and social security | 45 | €38,089 | €625 | -€37,464 | -98.4% |
| Taxes | 450/3 | €38,089 | €625 | -€37,464 | -98.4% |
| Other amounts payable | 47/48 | €1,500 | €50,635 | +€49,135 | +3,276% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,434 | €15,051 | +€8,617 | +134% |
| Other operating charges | 640/8 | €898 | €989 | +€91 | +10.2% |
| Gross operating margin | 9900 | €134,741 | €177,747 | +€43,007 | +31.9% |
| Operating profit (loss) | 9901 | €127,408 | €161,707 | +€34,298 | +26.9% |
| Financial income | 75/76B | €198,000 | €351,158 | +€153,158 | +77.4% |
| Recurring financial income | 75 | €198,000 | €351,158 | +€153,158 | +77.4% |
| Financial charges | 65/66B | €27,136 | €7,491 | -€19,645 | -72.4% |
| Recurring financial charges | 65 | €27,136 | €7,491 | -€19,645 | -72.4% |
| Profit (loss) for the period before taxes | 9903 | €298,273 | €505,373 | +€207,101 | +69.4% |
| Income taxes | 67/77 | €27,368 | €65,884 | +€38,517 | +141% |
| Profit (loss) for the period | 9904 | €270,905 | €439,489 | +€168,584 | +62.2% |
| Profit (loss) for the period to be appropriated | 9905 | €270,905 | €439,489 | +€168,584 | +62.2% |
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 27 October 2026 via checked.be.