Big.Up: 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.Up
Largest movements
- Receivables within one year +€93,378
up €93,378 (+251%), from €37,157 to €130,535
of which Trade receivables: +€96,918
- Cash -€86,237
down €86,237 (-83.9%), from €102,776 to €16,539
mainly Contributions, distributions and other (-€122,500) and Receivables within one year (-€93,378)
- Tangible fixed assets -€6,788
down €6,788 (-19.4%), from €34,977 to €28,189
of which Other tangible fixed assets: -€5,920
- Deferred charges and accrued income -€2,218
down €2,218 (-69.4%), from €3,196 to €978
- Current portion of long-term debt +€17,278
up €17,278 (+239%), from €7,222 to €24,501
- Tax, wage and social debts -€15,882
down €15,882 (-31.4%), from €50,511 to €34,629
- Debts after one year -€7,292
down €7,292 (-54.3%), from €13,423 to €6,131
- Trade debts -€5,864
down €5,864 (-91.1%), from €6,436 to €572
- Other debts +€5,769
up €5,769 (+5.9%), from €98,356 to €104,125
- Gross operating margin -€179,404
down €179,404 (-50.7%), from €353,704 to €174,300
- Taxes -€44,733
down €44,733 (-52.7%), from €84,852 to €40,119
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 | €179,356 | €177,492 | -€1,864 | -1.0% |
| Fixed assets | 21/28 | €36,227 | €29,439 | -€6,788 | -18.7% |
| Tangible fixed assets | 22/27 | €34,977 | €28,189 | -€6,788 | -19.4% |
| Furniture and vehicles | 24 | €2,051 | €1,184 | -€868 | -42.3% |
| Other tangible fixed assets | 26 | €32,925 | €27,005 | -€5,920 | -18.0% |
| Financial fixed assets | 28 | €1,250 | €1,250 | = | 0.0% |
| Current assets | 29/58 | €143,130 | €148,053 | +€4,923 | +3.4% |
| Amounts receivable within one year | 40/41 | €37,157 | €130,535 | +€93,378 | +251% |
| Trade receivables | 40 | €23,616 | €120,533 | +€96,918 | +410% |
| Other amounts receivable | 41 | €13,542 | €10,002 | -€3,540 | -26.1% |
| Cash at bank and in hand | 54/58 | €102,776 | €16,539 | -€86,237 | -83.9% |
| Deferred charges and accrued income | 490/1 | €3,196 | €978 | -€2,218 | -69.4% |
| Total equity and liabilities | 10/49 | €179,356 | €177,492 | -€1,864 | -1.0% |
| Equity | 10/15 | €3,408 | €7,535 | +€4,126 | +121% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,408 | €5,535 | +€4,126 | +293% |
| Amounts payable | 17/49 | €175,948 | €169,957 | -€5,991 | -3.4% |
| Amounts payable after more than one year | 17 | €13,423 | €6,131 | -€7,292 | -54.3% |
| Financial debts | 170/4 | €13,423 | €6,131 | -€7,292 | -54.3% |
| Amounts payable within one year | 42/48 | €162,525 | €163,826 | +€1,302 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €7,222 | €24,501 | +€17,278 | +239% |
| Trade debts | 44 | €6,436 | €572 | -€5,864 | -91.1% |
| Suppliers | 440/4 | €6,436 | €572 | -€5,864 | -91.1% |
| Taxes, remuneration and social security | 45 | €50,511 | €34,629 | -€15,882 | -31.4% |
| Taxes | 450/3 | €50,511 | €34,629 | -€15,882 | -31.4% |
| Other amounts payable | 47/48 | €98,356 | €104,125 | +€5,769 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,072 | €6,788 | -€284 | -4.0% |
| Other operating charges | 640/8 | €895 | €2,184 | +€1,289 | +144% |
| Gross operating margin | 9900 | €353,704 | €174,300 | -€179,404 | -50.7% |
| Operating profit (loss) | 9901 | €345,737 | €165,328 | -€180,408 | -52.2% |
| Financial income | 75/76B | €506 | €1,741 | +€1,235 | +244% |
| Recurring financial income | 75 | €506 | €1,741 | +€1,235 | +244% |
| Financial charges | 65/66B | €633 | €324 | -€309 | -48.8% |
| Recurring financial charges | 65 | €633 | €324 | -€309 | -48.8% |
| Profit (loss) for the period before taxes | 9903 | €345,610 | €166,745 | -€178,865 | -51.8% |
| Income taxes | 67/77 | €84,852 | €40,119 | -€44,733 | -52.7% |
| Profit (loss) for the period | 9904 | €260,758 | €126,626 | -€134,132 | -51.4% |
| Profit (loss) for the period to be appropriated | 9905 | €260,758 | €126,626 | -€134,132 | -51.4% |
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 23 October 2026 via checked.be.