BIGA BRUSSEL: 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.
BIGA BRUSSEL
Largest movements
- Receivables within one year -€5,673
down €5,673 (-43.4%), from €13,067 to €7,394
of which Trade receivables: -€4,020
- Tangible fixed assets +€4,948
new in 2025: €4,948
- Financial fixed assets -€300
down €300 (-100%), from €300 to €0
- Cash -€164
down €164 (-98.7%), from €166 to €2
mainly Debts after one year (-€22,395) and Investment in fixed assets (net) (-€7,048)
- Debts after one year -€22,395
down €22,395 (-57.2%), from €39,181 to €16,786
- Other debts +€10,834
new in 2025: €10,834
- Current portion of long-term debt +€9,859
up €9,859 (+73.8%), from €13,353 to €23,213
- Tax, wage and social debts +€2,307
new in 2025: €2,307
- Profit (loss) carried forward -€2,245
down €2,245 (-4.9%), from -€45,798 to -€48,044
- Other operating charges +€6,959
up €6,959 (+420%), from €1,658 to €8,617
- Depreciation +€2,400
new in 2025: €2,400
- Financial charges -€509
down €509 (-22.9%), from €2,227 to €1,718
of which Financial charges: -€509
- Gross operating margin -€278
down €278 (-2.6%), from €10,632 to €10,354
- Financial income +€135
new in 2025: €135
of which Financial income: +€135
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 | €13,533 | €12,463 | -€1,070 | -7.9% |
| Fixed assets | 21/28 | €300 | €4,948 | +€4,648 | +1,549% |
| Tangible fixed assets | 22/27 | - | €4,948 | +€4,948 | |
| Plant, machinery and equipment | 23 | - | €4,948 | +€4,948 | |
| Financial fixed assets | 28 | €300 | €0 | -€300 | -100% |
| Current assets | 29/58 | €13,233 | €7,515 | -€5,718 | -43.2% |
| Amounts receivable within one year | 40/41 | €13,067 | €7,394 | -€5,673 | -43.4% |
| Trade receivables | 40 | €4,680 | €660 | -€4,020 | -85.9% |
| Other amounts receivable | 41 | €8,387 | €6,734 | -€1,653 | -19.7% |
| Cash at bank and in hand | 54/58 | €166 | €2 | -€164 | -98.7% |
| Deferred charges and accrued income | 490/1 | - | €119 | +€119 | |
| Total equity and liabilities | 10/49 | €13,533 | €12,463 | -€1,070 | -7.9% |
| Equity | 10/15 | -€39,598 | -€41,844 | -€2,245 | -5.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,798 | -€48,044 | -€2,245 | -4.9% |
| Amounts payable | 17/49 | €53,131 | €54,307 | +€1,176 | +2.2% |
| Amounts payable after more than one year | 17 | €39,181 | €16,786 | -€22,395 | -57.2% |
| Financial debts | 170/4 | €39,181 | €16,786 | -€22,395 | -57.2% |
| Amounts payable within one year | 42/48 | €13,951 | €37,521 | +€23,570 | +169% |
| Current portion of amounts payable after more than one year | 42 | €13,353 | €23,213 | +€9,859 | +73.8% |
| Trade debts | 44 | €597 | €1,168 | +€570 | +95.4% |
| Suppliers | 440/4 | €597 | €1,168 | +€570 | +95.4% |
| Taxes, remuneration and social security | 45 | - | €2,307 | +€2,307 | |
| Taxes | 450/3 | - | €2,307 | +€2,307 | |
| Other amounts payable | 47/48 | - | €10,834 | +€10,834 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,400 | +€2,400 | |
| Other operating charges | 640/8 | €1,658 | €8,617 | +€6,959 | +420% |
| Gross operating margin | 9900 | €10,632 | €10,354 | -€278 | -2.6% |
| Operating profit (loss) | 9901 | €8,975 | -€663 | -€9,637 | |
| Financial income | 75/76B | - | €135 | +€135 | |
| Recurring financial income | 75 | - | €135 | +€135 | |
| Non-recurring financial income | 76B | - | €135 | +€135 | |
| Financial charges | 65/66B | €2,227 | €1,718 | -€509 | -22.9% |
| Recurring financial charges | 65 | €2,227 | €1,718 | -€509 | -22.9% |
| Non-recurring financial charges | 66B | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | €6,748 | -€2,245 | -€8,993 | |
| Profit (loss) for the period | 9904 | €6,748 | -€2,245 | -€8,993 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,748 | -€2,245 | -€8,993 |
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.