BIGBY: what changed
Two fiscal 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.
BIGBY
Largest movements
- Cash -€28,276
down €28,276 (-33.5%), from €84,482 to €56,206
mainly Other debts (-€61,089) and Investment in fixed assets (net) (-€20,708)
- Receivables within one year -€12,315
down €12,315 (-44.2%), from €27,838 to €15,523
of which Trade receivables: -€13,037
- Tangible fixed assets +€10,881
up €10,881 (+44.6%), from €24,393 to €35,274
of which Furniture and vehicles: +€7,010
- Other debts -€61,089
down €61,089 (-90.3%), from €67,621 to €6,533
- Profit (loss) carried forward +€39,092
new in 2024: €39,092
- Trade debts -€5,987
down €5,987 (-45.4%), from €13,183 to €7,196
- Gross operating margin +€7,138
up €7,138 (+12.8%), from €55,558 to €62,696
- Depreciation +€5,356
up €5,356 (+119.8%), from €4,471 to €9,828
- Taxes -€2,960
down €2,960 (-19.3%), from €15,337 to €12,377
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 | €138,429 | €109,173 | -€29,256 | -21.1% |
| Fixed assets | 21/28 | €24,393 | €35,274 | +€10,881 | +44.6% |
| Tangible fixed assets | 22/27 | €24,393 | €35,274 | +€10,881 | +44.6% |
| Land and buildings | 22 | €2,028 | €2,054 | +€26 | +1.3% |
| Plant, machinery and equipment | 23 | €17,058 | €20,902 | +€3,845 | +22.5% |
| Furniture and vehicles | 24 | €5,307 | €12,317 | +€7,010 | +132.1% |
| Current assets | 29/58 | €114,036 | €73,899 | -€40,137 | -35.2% |
| Amounts receivable within one year | 40/41 | €27,838 | €15,523 | -€12,315 | -44.2% |
| Trade receivables | 40 | €27,838 | €14,801 | -€13,037 | -46.8% |
| Other amounts receivable | 41 | - | €722 | +€722 | |
| Cash at bank and in hand | 54/58 | €84,482 | €56,206 | -€28,276 | -33.5% |
| Deferred charges and accrued income | 490/1 | €1,716 | €2,170 | +€454 | +26.5% |
| Total equity and liabilities | 10/49 | €138,429 | €109,173 | -€29,256 | -21.1% |
| Equity | 10/15 | €38,479 | €77,572 | +€39,092 | +101.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €34,479 | €34,479 | = | 0.0% |
| Distributable reserves | 133 | €34,479 | €34,479 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €39,092 | +€39,092 | |
| Amounts payable | 17/49 | €99,950 | €31,601 | -€68,348 | -68.4% |
| Amounts payable within one year | 42/48 | €99,950 | €31,601 | -€68,348 | -68.4% |
| Trade debts | 44 | €13,183 | €7,196 | -€5,987 | -45.4% |
| Suppliers | 440/4 | €13,183 | €7,196 | -€5,987 | -45.4% |
| Taxes, remuneration and social security | 45 | €19,145 | €17,872 | -€1,273 | -6.7% |
| Taxes | 450/3 | €19,145 | €17,872 | -€1,273 | -6.7% |
| Other amounts payable | 47/48 | €67,621 | €6,533 | -€61,089 | -90.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,471 | €9,828 | +€5,356 | +119.8% |
| Other operating charges | 640/8 | €1,052 | €1,077 | +€25 | +2.4% |
| Gross operating margin | 9900 | €55,558 | €62,696 | +€7,138 | +12.8% |
| Operating profit (loss) | 9901 | €50,035 | €51,791 | +€1,756 | +3.5% |
| Financial income | 75/76B | €7 | €0 | -€7 | -99.9% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -99.9% |
| Financial charges | 65/66B | €226 | €322 | +€96 | +42.6% |
| Recurring financial charges | 65 | €226 | €322 | +€96 | +42.6% |
| Profit (loss) for the period before taxes | 9903 | €49,816 | €51,469 | +€1,653 | +3.3% |
| Income taxes | 67/77 | €15,337 | €12,377 | -€2,960 | -19.3% |
| Profit (loss) for the period | 9904 | €34,479 | €39,092 | +€4,613 | +13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €34,479 | €39,092 | +€4,613 | +13.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.