BIG FRIENDS: 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 FRIENDS
Largest movements
- Cash -€85,588
down €85,588 (-44.5%), from €192,368 to €106,780
mainly Contributions, distributions and other (-€120,738) and Trade debts (-€14,157)
- Receivables after one year -€10,000
down €10,000 (-100%), from €10,000 to €0
- Receivables within one year -€8,457
down €8,457 (-73.2%), from €11,550 to €3,094
of which Trade receivables: -€8,743
- Tangible fixed assets +€4,558
up €4,558 (+75.8%), from €6,017 to €10,575
of which Furniture and vehicles: +€4,388
- Deferred charges and accrued income +€3,459
up €3,459 (+104%), from €3,336 to €6,795
- Reserves -€77,777
down €77,777 (-43.9%), from €177,160 to €99,384
of which Distributable reserves: -€75,917
- Trade debts -€14,157
down €14,157 (-92.6%), from €15,280 to €1,124
- Gross operating margin +€91,705
up €91,705 (+56.5%), from €162,413 to €254,119
- Staff costs +€57,364
up €57,364 (+47.4%), from €120,934 to €178,298
- Taxes +€2,979
up €2,979 (+24.4%), from €12,187 to €15,165
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 | €232,010 | €138,635 | -€93,374 | -40.2% |
| Fixed assets | 21/28 | €12,000 | €19,058 | +€7,058 | +58.8% |
| Tangible fixed assets | 22/27 | €6,017 | €10,575 | +€4,558 | +75.8% |
| Land and buildings | 22 | €1,758 | €444 | -€1,314 | -74.7% |
| Plant, machinery and equipment | 23 | €3,421 | €5,274 | +€1,853 | +54.1% |
| Furniture and vehicles | 24 | €0 | €4,388 | +€4,388 | +21,939,250% |
| Other tangible fixed assets | 26 | €837 | €468 | -€369 | -44.0% |
| Financial fixed assets | 28 | €5,984 | €8,484 | +€2,500 | +41.8% |
| Current assets | 29/58 | €220,010 | €119,577 | -€100,432 | -45.6% |
| Amounts receivable after more than one year | 29 | €10,000 | €0 | -€10,000 | -100% |
| Other amounts receivable | 291 | €10,000 | €0 | -€10,000 | -100% |
| Stocks and contracts in progress | 3 | €2,755 | €2,909 | +€154 | +5.6% |
| Stocks | 30/36 | €2,755 | €2,909 | +€154 | +5.6% |
| Amounts receivable within one year | 40/41 | €11,550 | €3,094 | -€8,457 | -73.2% |
| Trade receivables | 40 | €11,550 | €2,807 | -€8,743 | -75.7% |
| Other amounts receivable | 41 | - | €287 | +€287 | |
| Cash at bank and in hand | 54/58 | €192,368 | €106,780 | -€85,588 | -44.5% |
| Deferred charges and accrued income | 490/1 | €3,336 | €6,795 | +€3,459 | +104% |
| Total equity and liabilities | 10/49 | €232,010 | €138,635 | -€93,374 | -40.2% |
| Equity | 10/15 | €183,158 | €107,034 | -€76,124 | -41.6% |
| Contributions | 10/11 | €5,180 | €6,832 | +€1,653 | +31.9% |
| Reserves | 13 | €177,160 | €99,384 | -€77,777 | -43.9% |
| Non-distributable reserves | 130/1 | €1,859 | €0 | -€1,859 | -100% |
| Reserves not available under the articles | 1311 | €1,859 | €0 | -€1,859 | -100% |
| Tax-exempt reserves | 132 | €32,925 | €32,925 | = | 0.0% |
| Distributable reserves | 133 | €142,376 | €66,459 | -€75,917 | -53.3% |
| Profit (loss) carried forward | 14 | €818 | €818 | = | 0.0% |
| Amounts payable | 17/49 | €48,851 | €31,601 | -€17,250 | -35.3% |
| Amounts payable within one year | 42/48 | €46,445 | €30,727 | -€15,719 | -33.8% |
| Trade debts | 44 | €15,280 | €1,124 | -€14,157 | -92.6% |
| Suppliers | 440/4 | €15,280 | €1,124 | -€14,157 | -92.6% |
| Taxes, remuneration and social security | 45 | €17,647 | €18,251 | +€604 | +3.4% |
| Taxes | 450/3 | €10,088 | €9,965 | -€123 | -1.2% |
| Remuneration and social security | 454/9 | €7,559 | €8,286 | +€727 | +9.6% |
| Other amounts payable | 47/48 | €13,518 | €11,352 | -€2,166 | -16.0% |
| Accrued charges and deferred income | 492/3 | €2,406 | €874 | -€1,532 | -63.7% |
| Remuneration, social security and pensions | 62 | €120,934 | €178,298 | +€57,364 | +47.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,635 | €3,545 | -€89 | -2.5% |
| Other operating charges | 640/8 | €3,189 | €4,790 | +€1,600 | +50.2% |
| Gross operating margin | 9900 | €162,413 | €254,119 | +€91,705 | +56.5% |
| Operating profit (loss) | 9901 | €34,655 | €67,486 | +€32,831 | +94.7% |
| Financial income | 75/76B | €41 | €1 | -€40 | -98.0% |
| Recurring financial income | 75 | €41 | €1 | -€40 | -98.0% |
| Financial charges | 65/66B | €7,181 | €7,708 | +€526 | +7.3% |
| Recurring financial charges | 65 | €7,181 | €7,708 | +€526 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | €27,515 | €59,779 | +€32,264 | +117% |
| Income taxes | 67/77 | €12,187 | €15,165 | +€2,979 | +24.4% |
| Profit (loss) for the period | 9904 | €15,328 | €44,614 | +€29,286 | +191% |
| Profit (loss) for the period to be appropriated | 9905 | €15,328 | €44,614 | +€29,286 | +191% |
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.