BIG R: 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 R
Largest movements
- Cash +€15,254
up €15,254 (+101%), from €15,090 to €30,344
mainly Depreciation (+€7,850) and Net result for the year (+€4,590)
- Tangible fixed assets -€7,850
down €7,850 (-45.1%), from €17,419 to €9,569
- Profit (loss) carried forward +€4,590
up €4,590, from -€2,965 to €1,625
- Other debts +€1,976
up €1,976 (+6.0%), from €32,908 to €34,884
- Tax, wage and social debts +€422
new in 2025: €422
- Gross operating margin +€9,633
up €9,633 (+284%), from €3,391 to €13,023
- Depreciation +€1,716
up €1,716 (+28.0%), from €6,135 to €7,850
- Staff costs +€180
new in 2025: €180
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 | €33,943 | €41,169 | +€7,225 | +21.3% |
| Fixed assets | 21/28 | €17,419 | €9,569 | -€7,850 | -45.1% |
| Tangible fixed assets | 22/27 | €17,419 | €9,569 | -€7,850 | -45.1% |
| Furniture and vehicles | 24 | €17,419 | €9,569 | -€7,850 | -45.1% |
| Current assets | 29/58 | €16,524 | €31,600 | +€15,076 | +91.2% |
| Amounts receivable within one year | 40/41 | €178 | €0 | -€178 | -100.0% |
| Trade receivables | 40 | - | €0 | +€0 | |
| Other amounts receivable | 41 | €178 | - | -€178 | |
| Cash at bank and in hand | 54/58 | €15,090 | €30,344 | +€15,254 | +101% |
| Deferred charges and accrued income | 490/1 | €1,256 | €1,256 | = | 0.0% |
| Total equity and liabilities | 10/49 | €33,943 | €41,169 | +€7,225 | +21.3% |
| Equity | 10/15 | €1,035 | €5,625 | +€4,590 | +443% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,965 | €1,625 | +€4,590 | |
| Amounts payable | 17/49 | €32,908 | €35,543 | +€2,635 | +8.0% |
| Amounts payable within one year | 42/48 | €32,908 | €35,543 | +€2,635 | +8.0% |
| Trade debts | 44 | - | €237 | +€237 | |
| Suppliers | 440/4 | - | €237 | +€237 | |
| Taxes, remuneration and social security | 45 | - | €422 | +€422 | |
| Taxes | 450/3 | - | €422 | +€422 | |
| Other amounts payable | 47/48 | €32,908 | €34,884 | +€1,976 | +6.0% |
| Remuneration, social security and pensions | 62 | - | €180 | +€180 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,135 | €7,850 | +€1,716 | +28.0% |
| Other operating charges | 640/8 | €189 | €295 | +€106 | +56.5% |
| Gross operating margin | 9900 | €3,391 | €13,023 | +€9,633 | +284% |
| Operating profit (loss) | 9901 | -€2,933 | €4,698 | +€7,630 | |
| Financial charges | 65/66B | €32 | €108 | +€75 | +234% |
| Recurring financial charges | 65 | €32 | €108 | +€75 | +234% |
| Profit (loss) for the period before taxes | 9903 | -€2,965 | €4,590 | +€7,555 | |
| Profit (loss) for the period | 9904 | -€2,965 | €4,590 | +€7,555 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,965 | €4,590 | +€7,555 |
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 30 October 2026 via checked.be.