BIG MAC KT: 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 MAC KT
Largest movements
- Receivables within one year +€13,203
new in 2025: €13,203
of which Other amounts receivable: +€12,900
- Tax, wage and social debts +€25,006
up €25,006 (+53.0%), from €47,151 to €72,157
of which Remuneration and social security: +€37,509
- Trade debts -€21,770
down €21,770 (-77.2%), from €28,194 to €6,424
- Profit (loss) carried forward +€20,528
up €20,528 (+71.1%), from €28,856 to €49,384
- Debts after one year -€7,000
no longer reported in 2025 (was €7,000)
- Gross operating margin -€8,795
down €8,795 (-21.2%), from €41,523 to €32,728
- Taxes -€1,594
down €1,594 (-15.1%), from €10,578 to €8,984
- Other operating charges +€1,186
up €1,186 (+229.8%), from €516 to €1,702
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.
Cash bridge derived
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 | €488,106 | €503,811 | +€15,705 | +3.2% |
| Fixed assets | 21/28 | €485,800 | €488,988 | +€3,188 | +0.7% |
| Tangible fixed assets | 22/27 | - | €3,188 | +€3,188 | |
| Assets under construction and advance payments | 27 | - | €3,188 | +€3,188 | |
| Financial fixed assets | 28 | €485,800 | €485,800 | = | 0.0% |
| Current assets | 29/58 | €2,306 | €14,823 | +€12,517 | +542.8% |
| Amounts receivable within one year | 40/41 | - | €13,203 | +€13,203 | |
| Trade receivables | 40 | - | €303 | +€303 | |
| Other amounts receivable | 41 | - | €12,900 | +€12,900 | |
| Cash at bank and in hand | 54/58 | €2,306 | €1,399 | -€907 | -39.3% |
| Deferred charges and accrued income | 490/1 | - | €221 | +€221 | |
| Total equity and liabilities | 10/49 | €488,106 | €503,811 | +€15,705 | +3.2% |
| Equity | 10/15 | €403,856 | €424,384 | +€20,528 | +5.1% |
| Contributions | 10/11 | €375,000 | €375,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,856 | €49,384 | +€20,528 | +71.1% |
| Amounts payable | 17/49 | €84,250 | €79,427 | -€4,823 | -5.7% |
| Amounts payable after more than one year | 17 | €7,000 | - | -€7,000 | |
| Other amounts payable | 178/9 | €7,000 | - | -€7,000 | |
| Amounts payable within one year | 42/48 | €75,345 | €78,581 | +€3,236 | +4.3% |
| Trade debts | 44 | €28,194 | €6,424 | -€21,770 | -77.2% |
| Suppliers | 440/4 | €28,194 | €6,424 | -€21,770 | -77.2% |
| Taxes, remuneration and social security | 45 | €47,151 | €72,157 | +€25,006 | +53.0% |
| Taxes | 450/3 | €23,500 | €10,997 | -€12,503 | -53.2% |
| Remuneration and social security | 454/9 | €23,651 | €61,160 | +€37,509 | +158.6% |
| Accrued charges and deferred income | 492/3 | €1,905 | €846 | -€1,059 | -55.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €160 | +€160 | |
| Other operating charges | 640/8 | €516 | €1,702 | +€1,186 | +229.8% |
| Gross operating margin | 9900 | €41,523 | €32,728 | -€8,795 | -21.2% |
| Operating profit (loss) | 9901 | €41,007 | €30,866 | -€10,141 | -24.7% |
| Financial income | 75/76B | - | €221 | +€221 | |
| Recurring financial income | 75 | - | €221 | +€221 | |
| Financial charges | 65/66B | €1,854 | €1,575 | -€279 | -15.0% |
| Recurring financial charges | 65 | €1,854 | €1,575 | -€279 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €39,153 | €29,512 | -€9,641 | -24.6% |
| Income taxes | 67/77 | €10,578 | €8,984 | -€1,594 | -15.1% |
| Profit (loss) for the period | 9904 | €28,575 | €20,528 | -€8,047 | -28.2% |
| Profit (loss) for the period to be appropriated | 9905 | €28,575 | €20,528 | -€8,047 | -28.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.