BIGAMAN SERVICES: 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.
BIGAMAN SERVICES
Largest movements
- Receivables within one year +€12,666
up €12,666 (+125%), from €10,132 to €22,798
of which Other amounts receivable: +€13,581
- Profit (loss) carried forward +€13,663
up €13,663 (+290%), from €4,707 to €18,370
- Trade debts -€1,624
down €1,624 (-72.6%), from €2,236 to €612
- Tax, wage and social debts +€827
up €827 (+65.8%), from €1,257 to €2,084
- Gross operating margin +€9,369
up €9,369 (+107%), from €8,743 to €18,112
- Other operating charges +€496
up €496 (+12.6%), from €3,921 to €4,417
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,180 | €23,046 | +€12,866 | +126% |
| Current assets | 29/58 | €10,180 | €23,046 | +€12,866 | +126% |
| Amounts receivable within one year | 40/41 | €10,132 | €22,798 | +€12,666 | +125% |
| Trade receivables | 40 | €9,840 | €8,926 | -€915 | -9.3% |
| Other amounts receivable | 41 | €292 | €13,873 | +€13,581 | +4,651% |
| Cash at bank and in hand | 54/58 | €47 | €247 | +€200 | +423% |
| Total equity and liabilities | 10/49 | €10,180 | €23,046 | +€12,866 | +126% |
| Equity | 10/15 | €6,687 | €20,350 | +€13,663 | +204% |
| Contributions | 10/11 | €1,800 | €1,800 | = | 0.0% |
| Reserves | 13 | €180 | €180 | = | 0.0% |
| Non-distributable reserves | 130/1 | €180 | €180 | = | 0.0% |
| Reserves not available under the articles | 1311 | €180 | €180 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,707 | €18,370 | +€13,663 | +290% |
| Amounts payable | 17/49 | €3,493 | €2,696 | -€797 | -22.8% |
| Amounts payable within one year | 42/48 | €3,493 | €2,696 | -€797 | -22.8% |
| Trade debts | 44 | €2,236 | €612 | -€1,624 | -72.6% |
| Suppliers | 440/4 | €2,236 | €612 | -€1,624 | -72.6% |
| Taxes, remuneration and social security | 45 | €1,257 | €2,084 | +€827 | +65.8% |
| Taxes | 450/3 | €1,257 | €2,084 | +€827 | +65.8% |
| Other operating charges | 640/8 | €3,921 | €4,417 | +€496 | +12.6% |
| Gross operating margin | 9900 | €8,743 | €18,112 | +€9,369 | +107% |
| Operating profit (loss) | 9901 | €4,822 | €13,695 | +€8,873 | +184% |
| Financial income | 75/76B | €78 | €75 | -€3 | -3.4% |
| Recurring financial income | 75 | €78 | €75 | -€3 | -3.4% |
| Financial charges | 65/66B | €13 | €107 | +€95 | +753% |
| Recurring financial charges | 65 | €13 | €107 | +€95 | +753% |
| Profit (loss) for the period before taxes | 9903 | €4,887 | €13,663 | +€8,776 | +180% |
| Profit (loss) for the period | 9904 | €4,887 | €13,663 | +€8,776 | +180% |
| Profit (loss) for the period to be appropriated | 9905 | €4,887 | €13,663 | +€8,776 | +180% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.