BIG DYNAMIC: 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 DYNAMIC
Largest movements
- Tangible fixed assets +€130,652
up €130,652 (+595%), from €21,952 to €152,604
of which Other tangible fixed assets: +€126,235
- Cash -€16,941
down €16,941 (-98.2%), from €17,253 to €313
mainly Investment in fixed assets (net) (-€146,533) and Net result for the year (-€20,371)
- Receivables within one year +€6,304
up €6,304 (+31.1%), from €20,285 to €26,589
of which Other amounts receivable: +€6,654
- Stocks and contracts -€4,000
down €4,000 (-100%), from €4,000 to €0
- Debts after one year +€128,093
new in 2025: €128,093
- Profit (loss) carried forward -€20,371
down €20,371 (-130%), from -€15,644 to -€36,015
- Trade debts +€3,587
up €3,587, from €0 to €3,587
- Current portion of long-term debt +€3,512
up €3,512 (+33.4%), from €10,525 to €14,037
- Other debts -€2,367
down €2,367 (-30.7%), from €7,709 to €5,342
- Gross operating margin -€63,494
down €63,494 (-91.0%), from €69,737 to €6,243
- Depreciation +€12,916
up €12,916 (+436%), from €2,965 to €15,881
- Taxes -€4,714
down €4,714 (-92.4%), from €5,103 to €389
- Financial charges +€3,881
up €3,881 (+76.6%), from €5,063 to €8,944
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 | €64,395 | €180,505 | +€116,110 | +180% |
| Fixed assets | 21/28 | €21,952 | €152,604 | +€130,652 | +595% |
| Tangible fixed assets | 22/27 | €21,952 | €152,604 | +€130,652 | +595% |
| Land and buildings | 22 | €5,201 | €4,564 | -€636 | -12.2% |
| Plant, machinery and equipment | 23 | €0 | €6,418 | +€6,418 | |
| Furniture and vehicles | 24 | €1,873 | €509 | -€1,365 | -72.8% |
| Other tangible fixed assets | 26 | €14,878 | €141,113 | +€126,235 | +848% |
| Current assets | 29/58 | €42,443 | €27,900 | -€14,542 | -34.3% |
| Stocks and contracts in progress | 3 | €4,000 | €0 | -€4,000 | -100% |
| Stocks | 30/36 | €4,000 | €0 | -€4,000 | -100% |
| Amounts receivable within one year | 40/41 | €20,285 | €26,589 | +€6,304 | +31.1% |
| Trade receivables | 40 | €20,285 | €19,935 | -€350 | -1.7% |
| Other amounts receivable | 41 | €0 | €6,654 | +€6,654 | |
| Cash at bank and in hand | 54/58 | €17,253 | €313 | -€16,941 | -98.2% |
| Deferred charges and accrued income | 490/1 | €904 | €999 | +€94 | +10.4% |
| Total equity and liabilities | 10/49 | €64,395 | €180,505 | +€116,110 | +180% |
| Equity | 10/15 | €12,536 | -€7,835 | -€20,371 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,580 | €9,580 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Tax-exempt reserves | 132 | €4,392 | €4,392 | = | 0.0% |
| Distributable reserves | 133 | €3,328 | €5,188 | +€1,860 | +55.9% |
| Profit (loss) carried forward | 14 | -€15,644 | -€36,015 | -€20,371 | -130% |
| Amounts payable | 17/49 | €51,859 | €188,340 | +€136,480 | +263% |
| Amounts payable after more than one year | 17 | - | €128,093 | +€128,093 | |
| Financial debts | 170/4 | - | €128,093 | +€128,093 | |
| Amounts payable within one year | 42/48 | €51,859 | €60,119 | +€8,260 | +15.9% |
| Current portion of amounts payable after more than one year | 42 | €10,525 | €14,037 | +€3,512 | +33.4% |
| Financial debts | 43 | €23,757 | €24,926 | +€1,168 | +4.9% |
| Credit institutions | 430/8 | €23,757 | €24,926 | +€1,168 | +4.9% |
| Trade debts | 44 | €0 | €3,587 | +€3,587 | |
| Suppliers | 440/4 | €0 | €3,587 | +€3,587 | |
| Taxes, remuneration and social security | 45 | €9,869 | €12,228 | +€2,359 | +23.9% |
| Taxes | 450/3 | €9,869 | €12,228 | +€2,359 | +23.9% |
| Other amounts payable | 47/48 | €7,709 | €5,342 | -€2,367 | -30.7% |
| Accrued charges and deferred income | 492/3 | - | €128 | +€128 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,965 | €15,881 | +€12,916 | +436% |
| Other operating charges | 640/8 | €740 | €1,401 | +€660 | +89.2% |
| Gross operating margin | 9900 | €69,737 | €6,243 | -€63,494 | -91.0% |
| Operating profit (loss) | 9901 | €66,032 | -€11,039 | -€77,071 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €5,063 | €8,944 | +€3,881 | +76.6% |
| Recurring financial charges | 65 | €5,063 | €8,944 | +€3,881 | +76.6% |
| Profit (loss) for the period before taxes | 9903 | €60,969 | -€19,982 | -€80,951 | |
| Income taxes | 67/77 | €5,103 | €389 | -€4,714 | -92.4% |
| Profit (loss) for the period | 9904 | €55,866 | -€20,371 | -€76,237 | |
| Profit (loss) for the period to be appropriated | 9905 | €55,866 | -€20,371 | -€76,237 |
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.