Big Industries: 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.
What changed
Big Industries
NACE 62.200, Computer consultancy and computer facilities management
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€175,115
2024 · €294,927-€119,812
Equity
€1.4m
2024 · €1.3m+€130,115
Cash
€10,480
2024 · €11,454-€974
Balance sheet total
€1.8m
2024 · €1.8m-€26,988
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Reserves +€130,000
up €130,000 (+10.6%), from €1.2m to €1.4m
of which Distributable reserves: +€130,000
- Trade debts -€96,834
down €96,834 (-37.6%), from €257,849 to €161,015
- Tax, wage and social debts -€89,874
down €89,874 (-36.7%), from €244,653 to €154,778
of which Taxes: -€82,370
- Other debts +€30,000
up €30,000 (+200%), from €15,000 to €45,000
Income statement
- Turnover -€722,532
down €722,532 (-17.6%), from €4.1m to €3.4m
- Purchases and services -€559,444
down €559,444 (-22.6%), from €2.5m to €1.9m
- Gross operating margin -€157,710
down €157,710 (-9.2%), from €1.7m to €1.6m
- Taxes -€52,868
down €52,868 (-48.6%), from €108,734 to €55,866
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.
Result 2024
€294,927
Gross operating margin
-€157,710
Staff costs
-€13,808
Depreciation
+€694
Write-downs
+€1,207
Other operating charges
+€1,626
Financial income
+€2,682
Financial charges
-€7,372
Taxes
+€52,868
Result 2025
€175,115
raises the resultlowers the result
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.
From operations
+€42,696
Investment
+€1,330
Financing
-€45,000
Cash 2024
€11,454
From operations (derived)
+€42,696
Net result for the year
+€175,115
Depreciation
+€4,624
Receivables within one year
+€5,066
Deferred charges and accrued income
+€14,994
Provisions
-€394
Trade debts
-€96,834
Tax, wage and social debts
-€89,874
Other debts
+€30,000
Investment (derived)
+€1,330
Investment in fixed assets (net)
+€1,330
Financing
-€45,000
Contributions, distributions and other
-€45,000
Cash 2025
€10,480
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,809,625 | €1,782,637 | -€26,988 | -1.5% |
| Fixed assets | 21/28 | €10,814 | €4,861 | -€5,954 | -55.1% |
| Tangible fixed assets | 22/27 | €10,814 | €4,861 | -€5,954 | -55.1% |
| Plant, machinery and equipment | 23 | €10,814 | €4,861 | -€5,954 | -55.1% |
| Current assets | 29/58 | €1,798,811 | €1,777,776 | -€21,034 | -1.2% |
| Amounts receivable within one year | 40/41 | €1,757,316 | €1,752,249 | -€5,066 | -0.3% |
| Trade receivables | 40 | €429,933 | €248,266 | -€181,667 | -42.3% |
| Other amounts receivable | 41 | €1,327,383 | €1,503,983 | +€176,601 | +13.3% |
| Cash at bank and in hand | 54/58 | €11,454 | €10,480 | -€974 | -8.5% |
| Deferred charges and accrued income | 490/1 | €30,041 | €15,047 | -€14,994 | -49.9% |
| Total equity and liabilities | 10/49 | €1,809,625 | €1,782,637 | -€26,988 | -1.5% |
| Equity | 10/15 | €1,290,618 | €1,420,733 | +€130,115 | +10.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,227,650 | €1,357,650 | +€130,000 | +10.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €189,450 | €189,450 | = | 0.0% |
| Distributable reserves | 133 | €1,032,000 | €1,162,000 | +€130,000 | +12.6% |
| Profit (loss) carried forward | 14 | €968 | €1,083 | +€115 | +11.9% |
| Provisions and deferred taxes | 16 | €1,505 | €1,111 | -€394 | -26.2% |
| Provisions for liabilities and charges | 160/5 | €1,505 | €1,111 | -€394 | -26.2% |
| Pensions and similar obligations | 160 | €1,505 | €1,111 | -€394 | -26.2% |
| Amounts payable | 17/49 | €517,502 | €360,793 | -€156,709 | -30.3% |
| Amounts payable within one year | 42/48 | €517,502 | €360,793 | -€156,709 | -30.3% |
| Trade debts | 44 | €257,849 | €161,015 | -€96,834 | -37.6% |
| Suppliers | 440/4 | €257,849 | €161,015 | -€96,834 | -37.6% |
| Taxes, remuneration and social security | 45 | €244,653 | €154,778 | -€89,874 | -36.7% |
| Taxes | 450/3 | €100,052 | €17,682 | -€82,370 | -82.3% |
| Remuneration and social security | 454/9 | €144,601 | €137,096 | -€7,505 | -5.2% |
| Other amounts payable | 47/48 | €15,000 | €45,000 | +€30,000 | +200% |
| Turnover | 70 | €4,097,182 | €3,374,650 | -€722,532 | -17.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,472,493 | €1,913,050 | -€559,444 | -22.6% |
| Remuneration, social security and pensions | 62 | €1,285,364 | €1,299,172 | +€13,808 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,318 | €4,624 | -€694 | -13.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €813 | -€394 | -€1,207 | |
| Other operating charges | 640/8 | €6,016 | €4,390 | -€1,626 | -27.0% |
| Gross operating margin | 9900 | €1,710,132 | €1,552,422 | -€157,710 | -9.2% |
| Operating profit (loss) | 9901 | €412,621 | €244,631 | -€167,990 | -40.7% |
| Financial income | 75/76B | €13,490 | €16,172 | +€2,682 | +19.9% |
| Recurring financial income | 75 | €13,490 | €16,172 | +€2,682 | +19.9% |
| Financial charges | 65/66B | €22,449 | €29,822 | +€7,372 | +32.8% |
| Recurring financial charges | 65 | €22,449 | €29,822 | +€7,372 | +32.8% |
| Profit (loss) for the period before taxes | 9903 | €403,662 | €230,981 | -€172,681 | -42.8% |
| Income taxes | 67/77 | €108,734 | €55,866 | -€52,868 | -48.6% |
| Profit (loss) for the period | 9904 | €294,927 | €175,115 | -€119,812 | -40.6% |
| Transfer to tax-exempt reserves | 689 | €126,300 | - | -€126,300 | |
| Profit (loss) for the period to be appropriated | 9905 | €168,627 | €175,115 | +€6,488 | +3.8% |
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 17 October 2026 via checked.be.