BIG j: what changed
Two fiscal 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 j
Largest movements
- Tangible fixed assets -€58,494
down €58,494 (-28.0%), from €208,951 to €150,458
- Cash +€57,249
up €57,249 (+288.0%), from €19,881 to €77,130
mainly Depreciation (+€58,494) and Net result for the year (+€21,673)
- Receivables within one year +€8,025
up €8,025 (+9.0%), from €89,420 to €97,445
of which Trade receivables: +€11,398
- Debts after one year -€31,284
down €31,284 (-16.0%), from €195,652 to €164,368
- Reserves +€21,673
up €21,673 (+9.8%), from €221,809 to €243,482
of which Distributable reserves: +€21,673
- Trade debts +€15,380
up €15,380 (+410.2%), from €3,749 to €19,129
- Financial income -€47,928
down €47,928 (-99.8%), from €48,018 to €90
- Other operating charges -€18,837
down €18,837 (-95.5%), from €19,726 to €889
- Gross operating margin +€8,797
up €8,797 (+10.7%), from €82,074 to €90,871
- Depreciation -€8,728
down €8,728 (-13.0%), from €67,222 to €58,494
- Taxes +€5,004
up €5,004, from -€10 to €4,993
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €516,837 | €523,394 | +€6,557 | +1.3% |
| Fixed assets | 21/28 | €407,312 | €348,818 | -€58,494 | -14.4% |
| Tangible fixed assets | 22/27 | €208,951 | €150,458 | -€58,494 | -28.0% |
| Land and buildings | 22 | €208,951 | €150,458 | -€58,494 | -28.0% |
| Financial fixed assets | 28 | €198,361 | €198,361 | = | 0.0% |
| Current assets | 29/58 | €109,525 | €174,575 | +€65,050 | +59.4% |
| Amounts receivable within one year | 40/41 | €89,420 | €97,445 | +€8,025 | +9.0% |
| Trade receivables | 40 | €39,102 | €50,500 | +€11,398 | +29.1% |
| Other amounts receivable | 41 | €50,318 | €46,945 | -€3,373 | -6.7% |
| Cash at bank and in hand | 54/58 | €19,881 | €77,130 | +€57,249 | +288.0% |
| Deferred charges and accrued income | 490/1 | €223 | €0 | -€223 | -100.0% |
| Total equity and liabilities | 10/49 | €516,837 | €523,394 | +€6,557 | +1.3% |
| Equity | 10/15 | €283,795 | €305,468 | +€21,673 | +7.6% |
| Contributions | 10/11 | €61,986 | €61,986 | = | 0.0% |
| Reserves | 13 | €221,809 | €243,482 | +€21,673 | +9.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €221,809 | €243,482 | +€21,673 | +9.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €233,042 | €217,925 | -€15,116 | -6.5% |
| Amounts payable after more than one year | 17 | €195,652 | €164,368 | -€31,284 | -16.0% |
| Financial debts | 170/4 | €195,652 | €164,368 | -€31,284 | -16.0% |
| Amounts payable within one year | 42/48 | €37,005 | €53,558 | +€16,552 | +44.7% |
| Current portion of amounts payable after more than one year | 42 | €30,581 | €31,284 | +€703 | +2.3% |
| Trade debts | 44 | €3,749 | €19,129 | +€15,380 | +410.2% |
| Suppliers | 440/4 | €3,749 | €19,129 | +€15,380 | +410.2% |
| Taxes, remuneration and social security | 45 | €1,328 | €2,966 | +€1,638 | +123.3% |
| Taxes | 450/3 | €1,328 | €2,966 | +€1,638 | +123.3% |
| Other amounts payable | 47/48 | €1,347 | €178 | -€1,169 | -86.8% |
| Accrued charges and deferred income | 492/3 | €384 | €0 | -€384 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,222 | €58,494 | -€8,728 | -13.0% |
| Other operating charges | 640/8 | €19,726 | €889 | -€18,837 | -95.5% |
| Gross operating margin | 9900 | €82,074 | €90,871 | +€8,797 | +10.7% |
| Operating profit (loss) | 9901 | -€4,874 | €31,489 | +€36,362 | |
| Financial income | 75/76B | €48,018 | €90 | -€47,928 | -99.8% |
| Recurring financial income | 75 | €48,018 | €90 | -€47,928 | -99.8% |
| Financial charges | 65/66B | €2,498 | €4,913 | +€2,415 | +96.7% |
| Recurring financial charges | 65 | €2,498 | €4,913 | +€2,415 | +96.7% |
| Profit (loss) for the period before taxes | 9903 | €40,647 | €26,667 | -€13,981 | -34.4% |
| Income taxes | 67/77 | -€10 | €4,993 | +€5,004 | |
| Profit (loss) for the period | 9904 | €40,658 | €21,673 | -€18,985 | -46.7% |
| Profit (loss) for the period to be appropriated | 9905 | €40,658 | €21,673 | -€18,985 | -46.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.