BIG COMPANY: 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 COMPANY
Largest movements
- Receivables within one year +€71,137
up €71,137 (+151%), from €47,254 to €118,391
of which Trade receivables: +€67,098
- Cash +€15,674
up €15,674 (+124%), from €12,619 to €28,293
mainly Net result for the year (+€43,203) and Tax, wage and social debts (+€27,732)
- Tangible fixed assets -€5,496
down €5,496 (-40.9%), from €13,454 to €7,958
- Profit (loss) carried forward +€43,203
up €43,203 (+96.0%), from €45,025 to €88,228
- Tax, wage and social debts +€27,732
up €27,732 (+201%), from €13,782 to €41,515
of which Taxes: +€18,126
- Trade debts +€10,993
up €10,993 (+84.4%), from €13,021 to €24,014
- Gross operating margin +€7,232
up €7,232 (+11.9%), from €60,680 to €67,912
- Taxes +€4,436
up €4,436 (+37.6%), from €11,807 to €16,244
- Depreciation +€2,249
up €2,249 (+69.3%), from €3,246 to €5,496
- Other operating charges +€1,355
up €1,355 (+371%), from €365 to €1,720
- Financial charges +€1,012
up €1,012 (+428%), from €237 to €1,249
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 | €73,828 | €155,756 | +€81,928 | +111% |
| Fixed assets | 21/28 | €13,454 | €7,958 | -€5,496 | -40.9% |
| Tangible fixed assets | 22/27 | €13,454 | €7,958 | -€5,496 | -40.9% |
| Furniture and vehicles | 24 | €13,454 | €7,958 | -€5,496 | -40.9% |
| Current assets | 29/58 | €60,375 | €147,799 | +€87,424 | +145% |
| Amounts receivable within one year | 40/41 | €47,254 | €118,391 | +€71,137 | +151% |
| Trade receivables | 40 | €39,490 | €106,588 | +€67,098 | +170% |
| Other amounts receivable | 41 | €7,764 | €11,803 | +€4,039 | +52.0% |
| Cash at bank and in hand | 54/58 | €12,619 | €28,293 | +€15,674 | +124% |
| Deferred charges and accrued income | 490/1 | €502 | €1,114 | +€612 | +122% |
| Total equity and liabilities | 10/49 | €73,828 | €155,756 | +€81,928 | +111% |
| Equity | 10/15 | €47,025 | €90,228 | +€43,203 | +91.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,025 | €88,228 | +€43,203 | +96.0% |
| Amounts payable | 17/49 | €26,804 | €65,528 | +€38,725 | +144% |
| Amounts payable within one year | 42/48 | €26,804 | €65,528 | +€38,725 | +144% |
| Trade debts | 44 | €13,021 | €24,014 | +€10,993 | +84.4% |
| Suppliers | 440/4 | €13,021 | €24,014 | +€10,993 | +84.4% |
| Taxes, remuneration and social security | 45 | €13,782 | €41,515 | +€27,732 | +201% |
| Taxes | 450/3 | €11,807 | €29,933 | +€18,126 | +154% |
| Remuneration and social security | 454/9 | €1,975 | €11,581 | +€9,606 | +486% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,246 | €5,496 | +€2,249 | +69.3% |
| Other operating charges | 640/8 | €365 | €1,720 | +€1,355 | +371% |
| Gross operating margin | 9900 | €60,680 | €67,912 | +€7,232 | +11.9% |
| Operating profit (loss) | 9901 | €57,069 | €60,696 | +€3,627 | +6.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €237 | €1,249 | +€1,012 | +428% |
| Recurring financial charges | 65 | €237 | €1,249 | +€1,012 | +428% |
| Profit (loss) for the period before taxes | 9903 | €56,832 | €59,447 | +€2,615 | +4.6% |
| Income taxes | 67/77 | €11,807 | €16,244 | +€4,436 | +37.6% |
| Profit (loss) for the period | 9904 | €45,025 | €43,203 | -€1,822 | -4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,025 | €43,203 | -€1,822 | -4.0% |
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 22 October 2026 via checked.be.