Big Little Things: 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 Little Things
Largest movements
- Cash -€4,859
down €4,859 (-92.2%), from €5,271 to €412
mainly Tax, wage and social debts (-€3,847) and Investment in fixed assets (net) (-€3,331)
- Deferred charges and accrued income +€2,921
new in 2025: €2,921
- Tangible fixed assets +€1,332
up €1,332 (+59.6%), from €2,235 to €3,567
of which Furniture and vehicles: +€2,053
- Receivables within one year +€386
up €386 (+4.0%), from €9,736 to €10,122
of which Trade receivables: +€5,748
- Trade debts +€5,996
up €5,996 (+511%), from €1,173 to €7,169
- Tax, wage and social debts -€3,847
down €3,847 (-47.2%), from €8,156 to €4,308
- Profit (loss) carried forward -€2,369
down €2,369, from €2,164 to -€205
- Gross operating margin -€3,606
down €3,606 (-54.1%), from €6,663 to €3,057
- Depreciation -€1,324
down €1,324 (-39.8%), from €3,323 to €1,999
- Taxes +€657
up €657 (+42.9%), from €1,532 to €2,189
- Other operating charges +€339
up €339 (+51.6%), from €657 to €996
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 | €17,492 | €17,272 | -€220 | -1.3% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €2,485 | €3,817 | +€1,332 | +53.6% |
| Tangible fixed assets | 22/27 | €2,235 | €3,567 | +€1,332 | +59.6% |
| Plant, machinery and equipment | 23 | €2,058 | €1,337 | -€721 | -35.0% |
| Furniture and vehicles | 24 | €177 | €2,230 | +€2,053 | +1,159% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €15,008 | €13,455 | -€1,552 | -10.3% |
| Amounts receivable within one year | 40/41 | €9,736 | €10,122 | +€386 | +4.0% |
| Trade receivables | 40 | - | €5,748 | +€5,748 | |
| Other amounts receivable | 41 | €9,736 | €4,375 | -€5,361 | -55.1% |
| Cash at bank and in hand | 54/58 | €5,271 | €412 | -€4,859 | -92.2% |
| Deferred charges and accrued income | 490/1 | - | €2,921 | +€2,921 | |
| Total equity and liabilities | 10/49 | €17,492 | €17,272 | -€220 | -1.3% |
| Equity | 10/15 | €8,164 | €5,795 | -€2,369 | -29.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,164 | -€205 | -€2,369 | |
| Amounts payable | 17/49 | €9,328 | €11,477 | +€2,149 | +23.0% |
| Amounts payable within one year | 42/48 | €9,328 | €11,477 | +€2,149 | +23.0% |
| Trade debts | 44 | €1,173 | €7,169 | +€5,996 | +511% |
| Suppliers | 440/4 | €1,173 | €7,169 | +€5,996 | +511% |
| Taxes, remuneration and social security | 45 | €8,156 | €4,308 | -€3,847 | -47.2% |
| Taxes | 450/3 | €8,156 | €4,308 | -€3,847 | -47.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,323 | €1,999 | -€1,324 | -39.8% |
| Other operating charges | 640/8 | €657 | €996 | +€339 | +51.6% |
| Gross operating margin | 9900 | €6,663 | €3,057 | -€3,606 | -54.1% |
| Operating profit (loss) | 9901 | €2,683 | €61 | -€2,621 | -97.7% |
| Financial charges | 65/66B | €185 | €241 | +€56 | +30.5% |
| Recurring financial charges | 65 | €185 | €241 | +€56 | +30.5% |
| Profit (loss) for the period before taxes | 9903 | €2,498 | -€180 | -€2,678 | |
| Income taxes | 67/77 | €1,532 | €2,189 | +€657 | +42.9% |
| Profit (loss) for the period | 9904 | €966 | -€2,369 | -€3,335 | |
| Profit (loss) for the period to be appropriated | 9905 | €966 | -€2,369 | -€3,335 |
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 13 October 2026 via checked.be.