BIG-LIFT: 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-LIFT
Largest movements
- Receivables after one year -€128,000
down €128,000 (-100%), from €128,000 to €0
- Deferred charges and accrued income -€16,778
down €16,778 (-95.8%), from €17,512 to €734
- Cash -€13,797
down €13,797 (-15.5%), from €89,166 to €75,370
mainly Contributions, distributions and other (-€196,196) and Net result for the year (-€11,754)
- Tangible fixed assets -€11,740
down €11,740 (-4.0%), from €294,130 to €282,390
of which Land and buildings: -€11,740
- Reserves -€207,411
down €207,411 (-55.1%), from €376,641 to €169,230
of which Tax-exempt reserves: -€188,411
- Tax, wage and social debts +€30,711
up €30,711 (+141%), from €21,747 to €52,458
- Other debts +€6,914
up €6,914 (+1,235%), from €560 to €7,474
- Gross operating margin -€402,104
down €402,104, from €395,260 to -€6,844
- Taxes -€103,307
down €103,307, from €101,765 to -€1,542
- Financial charges -€40,163
down €40,163 (-99.5%), from €40,346 to €183
- Other operating charges -€11,597
down €11,597 (-87.5%), from €13,256 to €1,658
- Depreciation +€5,807
up €5,807 (+97.9%), from €5,933 to €11,740
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 | €533,031 | €358,494 | -€174,537 | -32.7% |
| Fixed assets | 21/28 | €294,130 | €282,390 | -€11,740 | -4.0% |
| Tangible fixed assets | 22/27 | €294,130 | €282,390 | -€11,740 | -4.0% |
| Land and buildings | 22 | €294,130 | €282,390 | -€11,740 | -4.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €238,901 | €76,104 | -€162,797 | -68.1% |
| Amounts receivable after more than one year | 29 | €128,000 | €0 | -€128,000 | -100% |
| Trade receivables | 290 | €128,000 | €0 | -€128,000 | -100% |
| Amounts receivable within one year | 40/41 | €4,222 | €0 | -€4,222 | -100% |
| Trade receivables | 40 | €1,655 | €0 | -€1,655 | -100% |
| Other amounts receivable | 41 | €2,567 | €0 | -€2,567 | -100% |
| Cash at bank and in hand | 54/58 | €89,166 | €75,370 | -€13,797 | -15.5% |
| Deferred charges and accrued income | 490/1 | €17,512 | €734 | -€16,778 | -95.8% |
| Total equity and liabilities | 10/49 | €533,031 | €358,494 | -€174,537 | -32.7% |
| Equity | 10/15 | €451,103 | €243,152 | -€207,950 | -46.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €376,641 | €169,230 | -€207,411 | -55.1% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €354,641 | €166,230 | -€188,411 | -53.1% |
| Distributable reserves | 133 | €19,000 | €0 | -€19,000 | -100% |
| Profit (loss) carried forward | 14 | €73,462 | €72,923 | -€539 | -0.7% |
| Provisions and deferred taxes | 16 | €58,214 | €55,410 | -€2,804 | -4.8% |
| Deferred taxes | 168 | €58,214 | €55,410 | -€2,804 | -4.8% |
| Amounts payable | 17/49 | €23,715 | €59,932 | +€36,217 | +153% |
| Amounts payable within one year | 42/48 | €23,715 | €59,932 | +€36,217 | +153% |
| Trade debts | 44 | €1,407 | €0 | -€1,407 | -100% |
| Suppliers | 440/4 | €1,407 | €0 | -€1,407 | -100% |
| Taxes, remuneration and social security | 45 | €21,747 | €52,458 | +€30,711 | +141% |
| Taxes | 450/3 | €21,747 | €52,458 | +€30,711 | +141% |
| Other amounts payable | 47/48 | €560 | €7,474 | +€6,914 | +1,235% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,933 | €11,740 | +€5,807 | +97.9% |
| Other operating charges | 640/8 | €13,256 | €1,658 | -€11,597 | -87.5% |
| Gross operating margin | 9900 | €395,260 | -€6,844 | -€402,104 | |
| Operating profit (loss) | 9901 | €376,071 | -€20,243 | -€396,314 | |
| Financial income | 75/76B | €6,941 | €7,130 | +€189 | +2.7% |
| Recurring financial income | 75 | €6,941 | €7,130 | +€189 | +2.7% |
| Financial charges | 65/66B | €40,346 | €183 | -€40,163 | -99.5% |
| Recurring financial charges | 65 | €40,346 | €183 | -€40,163 | -99.5% |
| Profit (loss) for the period before taxes | 9903 | €342,667 | -€13,296 | -€355,963 | |
| Income taxes | 67/77 | €101,765 | -€1,542 | -€103,307 | |
| Profit (loss) for the period | 9904 | €240,901 | -€11,754 | -€252,655 | |
| Transfer from tax-exempt reserves | 789 | €5,971 | €210,215 | +€204,245 | +3,421% |
| Profit (loss) for the period to be appropriated | 9905 | €246,872 | €198,461 | -€48,411 | -19.6% |
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 26 October 2026 via checked.be.