BigAttitude: 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.
BigAttitude
Largest movements
- Current investments +€50,000
new in 2025: €50,000
- Cash +€10,778
up €10,778 (+17.8%), from €60,651 to €71,428
mainly Net result for the year (+€47,975) and Receivables within one year (+€8,947)
- Receivables within one year -€8,947
down €8,947 (-56.7%), from €15,793 to €6,846
- Reserves +€116,000
new in 2025: €116,000
- Profit (loss) carried forward -€68,024
no longer reported in 2025 (was €68,024)
- Tax, wage and social debts +€5,046
up €5,046 (+92.3%), from €5,469 to €10,515
- Accrued charges and deferred income -€2,691
no longer reported in 2025 (was €2,691)
- Gross operating margin -€23,124
down €23,124 (-27.0%), from €85,755 to €62,631
- Taxes -€4,481
down €4,481 (-26.0%), from €17,214 to €12,733
- Depreciation +€978
up €978 (+259.3%), from €377 to €1,355
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.
Cash bridge derived
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 | €79,842 | €131,611 | +€51,769 | +64.8% |
| Fixed assets | 21/28 | €3,398 | €3,096 | -€302 | -8.9% |
| Tangible fixed assets | 22/27 | €3,398 | €3,096 | -€302 | -8.9% |
| Plant, machinery and equipment | 23 | €923 | €581 | -€342 | -37.1% |
| Furniture and vehicles | 24 | €2,475 | €2,515 | +€40 | +1.6% |
| Current assets | 29/58 | €76,444 | €128,515 | +€52,071 | +68.1% |
| Amounts receivable within one year | 40/41 | €15,793 | €6,846 | -€8,947 | -56.7% |
| Trade receivables | 40 | €15,793 | €6,846 | -€8,947 | -56.7% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €60,651 | €71,428 | +€10,778 | +17.8% |
| Deferred charges and accrued income | 490/1 | - | €241 | +€241 | |
| Total equity and liabilities | 10/49 | €79,842 | €131,611 | +€51,769 | +64.8% |
| Equity | 10/15 | €70,524 | €118,500 | +€47,975 | +68.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €116,000 | +€116,000 | |
| Distributable reserves | 133 | - | €116,000 | +€116,000 | |
| Profit (loss) carried forward | 14 | €68,024 | - | -€68,024 | |
| Amounts payable | 17/49 | €9,317 | €13,111 | +€3,794 | +40.7% |
| Amounts payable within one year | 42/48 | €6,627 | €13,111 | +€6,485 | +97.9% |
| Trade debts | 44 | €12 | €1,220 | +€1,209 | +10329.6% |
| Suppliers | 440/4 | €12 | €1,220 | +€1,209 | +10329.6% |
| Taxes, remuneration and social security | 45 | €5,469 | €10,515 | +€5,046 | +92.3% |
| Taxes | 450/3 | €5,469 | €10,515 | +€5,046 | +92.3% |
| Other amounts payable | 47/48 | €1,146 | €1,376 | +€230 | +20.1% |
| Accrued charges and deferred income | 492/3 | €2,691 | - | -€2,691 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €377 | €1,355 | +€978 | +259.3% |
| Other operating charges | 640/8 | €118 | €207 | +€89 | +75.4% |
| Non-recurring operating charges | 66A | - | €343 | +€343 | |
| Gross operating margin | 9900 | €85,755 | €62,631 | -€23,124 | -27.0% |
| Operating profit (loss) | 9901 | €85,260 | €60,726 | -€24,534 | -28.8% |
| Financial income | 75/76B | €5 | €29 | +€24 | +475.2% |
| Recurring financial income | 75 | €5 | €29 | +€24 | +475.2% |
| Financial charges | 65/66B | €27 | €46 | +€19 | +72.0% |
| Recurring financial charges | 65 | €27 | €46 | +€19 | +72.0% |
| Profit (loss) for the period before taxes | 9903 | €85,238 | €60,708 | -€24,530 | -28.8% |
| Income taxes | 67/77 | €17,214 | €12,733 | -€4,481 | -26.0% |
| Profit (loss) for the period | 9904 | €68,024 | €47,975 | -€20,049 | -29.5% |
| Profit (loss) for the period to be appropriated | 9905 | €68,024 | €47,975 | -€20,049 | -29.5% |
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 12 October 2026 via checked.be.