BIG C: 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 C
Largest movements
- Receivables within one year +€45,250
up €45,250 (+108.4%), from €41,743 to €86,994
of which Other amounts receivable: +€33,510
- Cash +€4,387
up €4,387 (+104.3%), from €4,208 to €8,595
mainly Net result for the year (+€47,110) and Other debts (+€15,000)
- Tangible fixed assets +€1,308
up €1,308 (+56.0%), from €2,336 to €3,644
of which Plant, machinery and equipment: +€2,350
- Stocks and contracts -€1,148
down €1,148 (-16.4%), from €6,999 to €5,851
- Reserves +€32,110
up €32,110 (+135.3%), from €23,741 to €55,851
of which Distributable reserves: +€32,110
- Other debts +€15,000
new in 2024: €15,000
- Tax, wage and social debts +€7,791
up €7,791 (+686.7%), from €1,135 to €8,926
- Trade debts -€5,103
down €5,103 (-43.2%), from €11,811 to €6,708
- Turnover +€37,174
up €37,174 (+26.1%), from €142,342 to €179,516
- Gross operating margin +€29,741
up €29,741 (+102.7%), from €28,969 to €58,710
- Purchases and services +€11,223
up €11,223 (+9.9%), from €113,840 to €125,063
- Taxes -€1,822
down €1,822 (-17.0%), from €10,748 to €8,926
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,286 | €105,084 | +€49,798 | +90.1% |
| Fixed assets | 21/28 | €2,336 | €3,644 | +€1,308 | +56.0% |
| Tangible fixed assets | 22/27 | €2,336 | €3,644 | +€1,308 | +56.0% |
| Plant, machinery and equipment | 23 | - | €2,350 | +€2,350 | |
| Furniture and vehicles | 24 | €2,054 | €1,294 | -€760 | -37.0% |
| Other tangible fixed assets | 26 | €282 | - | -€282 | |
| Current assets | 29/58 | €52,950 | €101,440 | +€48,490 | +91.6% |
| Stocks and contracts in progress | 3 | €6,999 | €5,851 | -€1,148 | -16.4% |
| Stocks | 30/36 | €6,999 | €5,851 | -€1,148 | -16.4% |
| Amounts receivable within one year | 40/41 | €41,743 | €86,994 | +€45,250 | +108.4% |
| Trade receivables | 40 | - | €11,741 | +€11,741 | |
| Other amounts receivable | 41 | €41,743 | €75,253 | +€33,510 | +80.3% |
| Cash at bank and in hand | 54/58 | €4,208 | €8,595 | +€4,387 | +104.3% |
| Total equity and liabilities | 10/49 | €55,286 | €105,084 | +€49,798 | +90.1% |
| Equity | 10/15 | €42,341 | €74,451 | +€32,110 | +75.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €23,741 | €55,851 | +€32,110 | +135.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €21,881 | €53,991 | +€32,110 | +146.8% |
| Amounts payable | 17/49 | €12,946 | €30,633 | +€17,688 | +136.6% |
| Amounts payable within one year | 42/48 | €12,946 | €30,633 | +€17,688 | +136.6% |
| Trade debts | 44 | €11,811 | €6,708 | -€5,103 | -43.2% |
| Suppliers | 440/4 | €11,811 | €6,708 | -€5,103 | -43.2% |
| Taxes, remuneration and social security | 45 | €1,135 | €8,926 | +€7,791 | +686.7% |
| Taxes | 450/3 | €1,135 | €8,926 | +€7,791 | +686.7% |
| Other amounts payable | 47/48 | - | €15,000 | +€15,000 | |
| Turnover | 70 | €142,342 | €179,516 | +€37,174 | +26.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €113,840 | €125,063 | +€11,223 | +9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,064 | €2,064 | = | 0.0% |
| Other operating charges | 640/8 | €493 | €550 | +€57 | +11.5% |
| Gross operating margin | 9900 | €28,969 | €58,710 | +€29,741 | +102.7% |
| Operating profit (loss) | 9901 | €26,412 | €56,096 | +€29,684 | +112.4% |
| Financial income | 75/76B | €929 | - | -€929 | |
| Recurring financial income | 75 | €929 | - | -€929 | |
| Financial charges | 65/66B | €454 | €60 | -€394 | -86.8% |
| Recurring financial charges | 65 | €454 | €60 | -€394 | -86.8% |
| Profit (loss) for the period before taxes | 9903 | €26,887 | €56,036 | +€29,149 | +108.4% |
| Income taxes | 67/77 | €10,748 | €8,926 | -€1,822 | -17.0% |
| Profit (loss) for the period | 9904 | €16,139 | €47,110 | +€30,971 | +191.9% |
| Profit (loss) for the period to be appropriated | 9905 | €16,139 | €47,110 | +€30,971 | +191.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.