Big4 & Partners: 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.
Big4 & Partners
Largest movements
- Cash +€27,729
up €27,729 (+32.0%), from €86,617 to €114,346
mainly Trade debts (+€68,845) and Depreciation (+€14,378)
- Receivables within one year +€25,911
up €25,911 (+10.9%), from €238,408 to €264,320
of which Trade receivables: +€20,893
- Tangible fixed assets +€5,382
up €5,382, from €0 to €5,382
of which Furniture and vehicles: +€5,382
- Trade debts +€68,845
up €68,845 (+17.6%), from €391,838 to €460,683
- Tax, wage and social debts -€21,588
down €21,588 (-53.2%), from €40,593 to €19,005
of which Taxes: -€21,892
- Profit (loss) carried forward +€11,930
up €11,930, from -€2,130 to €9,800
- Gross operating margin +€40,778
up €40,778 (+37.2%), from €109,579 to €150,357
- Staff costs +€29,795
up €29,795 (+34.4%), from €86,732 to €116,527
- Other operating charges -€5,831
down €5,831 (-79.5%), from €7,338 to €1,507
- Depreciation +€5,011
up €5,011 (+53.5%), from €9,366 to €14,378
- Taxes +€3,573
up €3,573 (+154%), from €2,318 to €5,892
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 | €450,893 | €510,183 | +€59,290 | +13.1% |
| Fixed assets | 21/28 | €123,829 | €125,005 | +€1,176 | +0.9% |
| Intangible fixed assets | 21 | €123,829 | €119,623 | -€4,206 | -3.4% |
| Tangible fixed assets | 22/27 | €0 | €5,382 | +€5,382 | |
| Furniture and vehicles | 24 | - | €5,382 | +€5,382 | |
| Leasing and similar rights | 25 | €0 | - | = | |
| Current assets | 29/58 | €327,064 | €385,178 | +€58,114 | +17.8% |
| Amounts receivable within one year | 40/41 | €238,408 | €264,320 | +€25,911 | +10.9% |
| Trade receivables | 40 | €236,675 | €257,569 | +€20,893 | +8.8% |
| Other amounts receivable | 41 | €1,733 | €6,751 | +€5,018 | +290% |
| Cash at bank and in hand | 54/58 | €86,617 | €114,346 | +€27,729 | +32.0% |
| Deferred charges and accrued income | 490/1 | €2,039 | €6,512 | +€4,473 | +219% |
| Total equity and liabilities | 10/49 | €450,893 | €510,183 | +€59,290 | +13.1% |
| Equity | 10/15 | €17,918 | €29,848 | +€11,930 | +66.6% |
| Contributions | 10/11 | €20,048 | €20,048 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,130 | €9,800 | +€11,930 | |
| Amounts payable | 17/49 | €432,975 | €480,335 | +€47,359 | +10.9% |
| Amounts payable within one year | 42/48 | €432,975 | €480,335 | +€47,359 | +10.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €391,838 | €460,683 | +€68,845 | +17.6% |
| Suppliers | 440/4 | €391,838 | €460,683 | +€68,845 | +17.6% |
| Taxes, remuneration and social security | 45 | €40,593 | €19,005 | -€21,588 | -53.2% |
| Taxes | 450/3 | €30,102 | €8,210 | -€21,892 | -72.7% |
| Remuneration and social security | 454/9 | €10,491 | €10,796 | +€305 | +2.9% |
| Other amounts payable | 47/48 | €544 | €646 | +€102 | +18.7% |
| Remuneration, social security and pensions | 62 | €86,732 | €116,527 | +€29,795 | +34.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,366 | €14,378 | +€5,011 | +53.5% |
| Other operating charges | 640/8 | €7,338 | €1,507 | -€5,831 | -79.5% |
| Gross operating margin | 9900 | €109,579 | €150,357 | +€40,778 | +37.2% |
| Operating profit (loss) | 9901 | €6,142 | €17,945 | +€11,803 | +192% |
| Financial income | 75/76B | €669 | €201 | -€469 | -70.0% |
| Recurring financial income | 75 | €669 | €201 | -€469 | -70.0% |
| Financial charges | 65/66B | €731 | €324 | -€406 | -55.6% |
| Recurring financial charges | 65 | €731 | €324 | -€406 | -55.6% |
| Profit (loss) for the period before taxes | 9903 | €6,081 | €17,822 | +€11,741 | +193% |
| Income taxes | 67/77 | €2,318 | €5,892 | +€3,573 | +154% |
| Profit (loss) for the period | 9904 | €3,763 | €11,930 | +€8,167 | +217% |
| Profit (loss) for the period to be appropriated | 9905 | €3,763 | €11,930 | +€8,167 | +217% |
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 24 October 2026 via checked.be.