BIGAL: 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.
BIGAL
Largest movements
- Receivables within one year +€25,985
up €25,985 (+41.3%), from €62,985 to €88,970
of which Other amounts receivable: +€33,888
- Stocks and contracts +€10,731
up €10,731 (+8.9%), from €120,439 to €131,170
- Cash -€10,428
down €10,428 (-30.1%), from €34,649 to €24,221
mainly Tax, wage and social debts (-€28,946) and Receivables within one year (-€25,985)
- Tangible fixed assets -€8,584
down €8,584 (-38.4%), from €22,343 to €13,758
of which Furniture and vehicles: -€6,944
- Other debts +€34,324
up €34,324 (+1769.9%), from €1,939 to €36,264
- Tax, wage and social debts -€28,946
down €28,946 (-34.2%), from €84,653 to €55,707
of which Remuneration and social security: -€14,647
- Trade debts +€13,074
up €13,074 (+8.0%), from €163,059 to €176,134
- Profit (loss) carried forward +€3,998
up €3,998 (+20.0%), from €20,018 to €24,016
- Gross operating margin -€101,962
down €101,962 (-26.8%), from €380,063 to €278,101
- Staff costs -€82,983
down €82,983 (-30.6%), from €271,485 to €188,502
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €347,865 | €367,213 | +€19,349 | +5.6% |
| Fixed assets | 21/28 | €122,343 | €113,758 | -€8,584 | -7.0% |
| Tangible fixed assets | 22/27 | €22,343 | €13,758 | -€8,584 | -38.4% |
| Plant, machinery and equipment | 23 | €2,064 | €1,374 | -€690 | -33.4% |
| Furniture and vehicles | 24 | €11,515 | €4,570 | -€6,944 | -60.3% |
| Other tangible fixed assets | 26 | €8,763 | €7,813 | -€950 | -10.8% |
| Financial fixed assets | 28 | €100,000 | €100,000 | = | 0.0% |
| Current assets | 29/58 | €225,522 | €253,455 | +€27,933 | +12.4% |
| Stocks and contracts in progress | 3 | €120,439 | €131,170 | +€10,731 | +8.9% |
| Stocks | 30/36 | €120,439 | €131,170 | +€10,731 | +8.9% |
| Amounts receivable within one year | 40/41 | €62,985 | €88,970 | +€25,985 | +41.3% |
| Trade receivables | 40 | €17,563 | €9,660 | -€7,903 | -45.0% |
| Other amounts receivable | 41 | €45,422 | €79,310 | +€33,888 | +74.6% |
| Cash at bank and in hand | 54/58 | €34,649 | €24,221 | -€10,428 | -30.1% |
| Deferred charges and accrued income | 490/1 | €7,449 | €9,094 | +€1,645 | +22.1% |
| Total equity and liabilities | 10/49 | €347,865 | €367,213 | +€19,349 | +5.6% |
| Equity | 10/15 | €50,478 | €54,476 | +€3,998 | +7.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,860 | €11,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,018 | €24,016 | +€3,998 | +20.0% |
| Amounts payable | 17/49 | €297,387 | €312,738 | +€15,351 | +5.2% |
| Amounts payable within one year | 42/48 | €297,387 | €312,738 | +€15,351 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €7,722 | €7,724 | +€2 | 0.0% |
| Financial debts | 43 | €40,012 | €36,909 | -€3,103 | -7.8% |
| Credit institutions | 430/8 | €40,012 | €36,909 | -€3,103 | -7.8% |
| Trade debts | 44 | €163,059 | €176,134 | +€13,074 | +8.0% |
| Suppliers | 440/4 | €163,059 | €176,134 | +€13,074 | +8.0% |
| Taxes, remuneration and social security | 45 | €84,653 | €55,707 | -€28,946 | -34.2% |
| Taxes | 450/3 | €23,945 | €9,646 | -€14,299 | -59.7% |
| Remuneration and social security | 454/9 | €60,708 | €46,061 | -€14,647 | -24.1% |
| Other amounts payable | 47/48 | €1,939 | €36,264 | +€34,324 | +1769.9% |
| Remuneration, social security and pensions | 62 | €271,485 | €188,502 | -€82,983 | -30.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,186 | €8,584 | -€602 | -6.5% |
| Other operating charges | 640/8 | €1,448 | €1,267 | -€181 | -12.5% |
| Non-recurring operating charges | 66A | €77,532 | €59,340 | -€18,192 | -23.5% |
| Gross operating margin | 9900 | €380,063 | €278,101 | -€101,962 | -26.8% |
| Operating profit (loss) | 9901 | €20,413 | €20,408 | -€5 | 0.0% |
| Financial income | 75/76B | €53 | €81 | +€28 | +51.7% |
| Recurring financial income | 75 | €53 | €81 | +€28 | +51.7% |
| Financial charges | 65/66B | €11,899 | €11,077 | -€822 | -6.9% |
| Recurring financial charges | 65 | €11,899 | €11,077 | -€822 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €8,567 | €9,412 | +€845 | +9.9% |
| Income taxes | 67/77 | €6,280 | €5,414 | -€866 | -13.8% |
| Profit (loss) for the period | 9904 | €2,287 | €3,998 | +€1,711 | +74.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,287 | €3,998 | +€1,711 | +74.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.