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 -€80,509
down €80,509 (-52.7%), from €152,822 to €72,313
of which Trade receivables: -€72,429
- Cash +€49,539
up €49,539 (+27.7%), from €179,137 to €228,676
mainly Receivables within one year (+€80,509) and Net result for the year (+€27,646)
- Deferred charges and accrued income -€4,218
down €4,218 (-54.9%), from €7,677 to €3,459
- Trade debts -€16,616
down €16,616 (-25.3%), from €65,578 to €48,963
- Tax, wage and social debts -€13,056
down €13,056 (-49.0%), from €26,618 to €13,562
- Reserves -€6,022
down €6,022 (-2.4%), from €256,208 to €250,186
of which Distributable reserves: -€6,022
- Gross operating margin -€65,351
down €65,351 (-58.4%), from €111,864 to €46,513
- Staff costs -€39,520
no longer reported in 2025 (was €39,520)
- Taxes -€6,607
down €6,607 (-32.8%), from €20,127 to €13,520
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 | €349,405 | €313,711 | -€35,694 | -10.2% |
| Fixed assets | 21/28 | €9,769 | €9,263 | -€506 | -5.2% |
| Tangible fixed assets | 22/27 | €9,769 | €9,263 | -€506 | -5.2% |
| Furniture and vehicles | 24 | €8,447 | €5,983 | -€2,464 | -29.2% |
| Other tangible fixed assets | 26 | €1,322 | €3,280 | +€1,958 | +148% |
| Current assets | 29/58 | €339,636 | €304,448 | -€35,188 | -10.4% |
| Amounts receivable within one year | 40/41 | €152,822 | €72,313 | -€80,509 | -52.7% |
| Trade receivables | 40 | €143,557 | €71,128 | -€72,429 | -50.5% |
| Other amounts receivable | 41 | €9,265 | €1,185 | -€8,080 | -87.2% |
| Cash at bank and in hand | 54/58 | €179,137 | €228,676 | +€49,539 | +27.7% |
| Deferred charges and accrued income | 490/1 | €7,677 | €3,459 | -€4,218 | -54.9% |
| Total equity and liabilities | 10/49 | €349,405 | €313,711 | -€35,694 | -10.2% |
| Equity | 10/15 | €257,208 | €251,186 | -€6,022 | -2.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €256,208 | €250,186 | -€6,022 | -2.4% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €256,108 | €250,086 | -€6,022 | -2.4% |
| Amounts payable | 17/49 | €92,197 | €62,525 | -€29,672 | -32.2% |
| Amounts payable within one year | 42/48 | €92,197 | €62,525 | -€29,672 | -32.2% |
| Trade debts | 44 | €65,578 | €48,963 | -€16,616 | -25.3% |
| Suppliers | 440/4 | €65,578 | €48,963 | -€16,616 | -25.3% |
| Taxes, remuneration and social security | 45 | €26,618 | €13,562 | -€13,056 | -49.0% |
| Taxes | 450/3 | €26,618 | €13,562 | -€13,056 | -49.0% |
| Remuneration, social security and pensions | 62 | €39,520 | - | -€39,520 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,222 | €3,312 | -€910 | -21.6% |
| Other operating charges | 640/8 | €1,361 | €1,616 | +€255 | +18.8% |
| Gross operating margin | 9900 | €111,864 | €46,513 | -€65,351 | -58.4% |
| Operating profit (loss) | 9901 | €66,761 | €41,585 | -€25,176 | -37.7% |
| Financial income | 75/76B | €369 | €42 | -€327 | -88.6% |
| Recurring financial income | 75 | €369 | €42 | -€327 | -88.6% |
| Financial charges | 65/66B | €61 | €460 | +€399 | +656% |
| Recurring financial charges | 65 | €61 | €460 | +€399 | +656% |
| Profit (loss) for the period before taxes | 9903 | €67,069 | €41,167 | -€25,902 | -38.6% |
| Income taxes | 67/77 | €20,127 | €13,520 | -€6,607 | -32.8% |
| Profit (loss) for the period | 9904 | €46,942 | €27,646 | -€19,295 | -41.1% |
| Profit (loss) for the period to be appropriated | 9905 | €46,942 | €27,646 | -€19,295 | -41.1% |
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 14 October 2026 via checked.be.