BIG BOSS: 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.
What changed
BIG BOSS
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€169,142
2024 · -€60+€169,202
Equity
€200,643
2024 · €31,502+€169,142
Cash
€139,602
2024 · €94,361+€45,241
Balance sheet total
€1.9m
2024 · €1.7m+€186,601
Largest movements
Assets
- Receivables within one year +€183,029
up €183,029 (+102%), from €180,276 to €363,305
- Cash +€45,241
up €45,241 (+47.9%), from €94,361 to €139,602
mainly Net result for the year (+€169,142) and Depreciation (+€41,696)
- Tangible fixed assets -€39,262
down €39,262 (-8.3%), from €471,201 to €431,939
of which Land and buildings: -€37,930
Equity and liabilities
- Profit (loss) carried forward +€170,254
up €170,254 (+25.8%), from -€659,736 to -€489,482
- Other debts +€24,702
up €24,702 (+3.5%), from €712,352 to €737,055
Income statement
- Gross operating margin +€107,863
up €107,863 (+76.2%), from €141,569 to €249,432
- Other operating charges -€49,256
down €49,256 (-85.1%), from €57,889 to €8,633
- Financial income +€6,464
up €6,464 (+93.8%), from €6,895 to €13,358
- Financial charges -€5,892
down €5,892 (-11.9%), from €49,680 to €43,788
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.
Result 2024
-€60
Gross operating margin
+€107,863
Depreciation
-€231
Other operating charges
+€49,256
Other operating items
-€42
Financial income
+€6,464
Financial charges
+€5,892
Result 2025
€169,142
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€50,347
Investment
-€2,604
Financing
-€2,502
Cash 2024
€94,361
From operations (derived)
+€50,347
Net result for the year
+€169,142
Depreciation
+€41,696
Smaller working-capital items
+€238
Receivables within one year
-€183,029
Deferred charges and accrued income
+€2,330
Provisions
-€573
Trade debts
-€4,159
Other debts
+€24,702
Investment (derived)
-€2,604
Investment in fixed assets (net)
-€2,434
Current investments
-€171
Financing
-€2,502
Short-term financial debts
-€2,502
Cash 2025
€139,602
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,711,845 | €1,898,446 | +€186,601 | +10.9% |
| Fixed assets | 21/28 | €1,390,180 | €1,350,918 | -€39,262 | -2.8% |
| Tangible fixed assets | 22/27 | €471,201 | €431,939 | -€39,262 | -8.3% |
| Land and buildings | 22 | €463,404 | €425,474 | -€37,930 | -8.2% |
| Plant, machinery and equipment | 23 | €779 | €779 | = | 0.0% |
| Furniture and vehicles | 24 | €236 | €236 | = | 0.0% |
| Other tangible fixed assets | 26 | €6,781 | €5,449 | -€1,332 | -19.6% |
| Financial fixed assets | 28 | €918,979 | €918,979 | = | 0.0% |
| Current assets | 29/58 | €321,664 | €547,528 | +€225,863 | +70.2% |
| Stocks and contracts in progress | 3 | €8,387 | €8,140 | -€247 | -2.9% |
| Stocks | 30/36 | €8,387 | €8,140 | -€247 | -2.9% |
| Amounts receivable within one year | 40/41 | €180,276 | €363,305 | +€183,029 | +102% |
| Other amounts receivable | 41 | €180,276 | €363,305 | +€183,029 | +102% |
| Current investments | 50/53 | €28,672 | €28,842 | +€171 | +0.6% |
| Cash at bank and in hand | 54/58 | €94,361 | €139,602 | +€45,241 | +47.9% |
| Deferred charges and accrued income | 490/1 | €9,969 | €7,639 | -€2,330 | -23.4% |
| Total equity and liabilities | 10/49 | €1,711,845 | €1,898,446 | +€186,601 | +10.9% |
| Equity | 10/15 | €31,502 | €200,643 | +€169,142 | +537% |
| Contributions | 10/11 | €305,000 | €305,000 | = | 0.0% |
| Capital | 10 | €305,000 | €305,000 | = | 0.0% |
| Issued capital | 100 | €305,000 | €305,000 | = | 0.0% |
| Reserves | 13 | €386,238 | €385,125 | -€1,113 | -0.3% |
| Non-distributable reserves | 130/1 | €14,077 | €14,077 | = | 0.0% |
| Legal reserve | 130 | €14,077 | €14,077 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,241 | €11,128 | -€1,113 | -9.1% |
| Distributable reserves | 133 | €359,920 | €359,920 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€659,736 | -€489,482 | +€170,254 | +25.8% |
| Provisions and deferred taxes | 16 | €6,303 | €5,730 | -€573 | -9.1% |
| Deferred taxes | 168 | €6,303 | €5,730 | -€573 | -9.1% |
| Amounts payable | 17/49 | €1,674,040 | €1,692,073 | +€18,033 | +1.1% |
| Amounts payable after more than one year | 17 | €330,000 | €330,000 | = | 0.0% |
| Financial debts | 170/4 | €330,000 | €330,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,339,005 | €1,357,047 | +€18,042 | +1.3% |
| Financial debts | 43 | €618,292 | €615,790 | -€2,502 | -0.4% |
| Credit institutions | 430/8 | €618,292 | €615,790 | -€2,502 | -0.4% |
| Trade debts | 44 | €8,361 | €4,202 | -€4,159 | -49.7% |
| Suppliers | 440/4 | €8,361 | €4,202 | -€4,159 | -49.7% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €712,352 | €737,055 | +€24,702 | +3.5% |
| Accrued charges and deferred income | 492/3 | €5,035 | €5,026 | -€10 | -0.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,465 | €41,696 | +€231 | +0.6% |
| Other operating charges | 640/8 | €57,889 | €8,633 | -€49,256 | -85.1% |
| Non-recurring operating charges | 66A | €63 | €105 | +€42 | +66.4% |
| Gross operating margin | 9900 | €141,569 | €249,432 | +€107,863 | +76.2% |
| Operating profit (loss) | 9901 | €42,152 | €198,998 | +€156,846 | +372% |
| Financial income | 75/76B | €6,895 | €13,358 | +€6,464 | +93.8% |
| Recurring financial income | 75 | €6,895 | €13,358 | +€6,464 | +93.8% |
| Financial charges | 65/66B | €49,680 | €43,788 | -€5,892 | -11.9% |
| Recurring financial charges | 65 | €49,680 | €43,788 | -€5,892 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | -€633 | €168,569 | +€169,202 | |
| Transfer from deferred taxes | 780 | €573 | €573 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€60 | €169,142 | +€169,202 | |
| Transfer from tax-exempt reserves | 789 | €1,113 | €1,113 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,052 | €170,254 | +€169,202 | +16,077% |
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 17 October 2026 via checked.be.