BigCaptain: 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.
BigCaptain
Largest movements
- Cash -€147,966
down €147,966 (-88.9%), from €166,380 to €18,415
mainly Investment in fixed assets (net) (-€403,796) and Debts after one year (-€96,538)
- Intangible fixed assets +€125,900
up €125,900 (+12.6%), from €1.0m to €1.1m
- Receivables within one year +€73,933
up €73,933 (+126.8%), from €58,317 to €132,250
of which Trade receivables: +€73,648
- Short-term financial debts +€150,168
up €150,168, from €0 to €150,168
- Debts after one year -€96,538
down €96,538 (-28.5%), from €338,361 to €241,823
- Current portion of long-term debt -€70,867
down €70,867 (-41.5%), from €170,744 to €99,877
- Trade debts +€34,178
up €34,178 (+258.0%), from €13,249 to €47,426
- Profit (loss) carried forward +€25,435
up €25,435 (+6.3%), from -€401,934 to -€376,499
- Gross operating margin +€378,450
up €378,450 (+57.5%), from €658,121 to €1.0m
- Staff costs +€282,756
up €282,756 (+65.3%), from €432,693 to €715,449
- Depreciation +€54,551
up €54,551 (+24.0%), from €227,281 to €281,832
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 | €1,262,766 | €1,311,143 | +€48,378 | +3.8% |
| Fixed assets | 21/28 | €1,027,638 | €1,149,602 | +€121,964 | +11.9% |
| Intangible fixed assets | 21 | €1,001,522 | €1,127,422 | +€125,900 | +12.6% |
| Tangible fixed assets | 22/27 | €14,136 | €11,590 | -€2,546 | -18.0% |
| Furniture and vehicles | 24 | €14,136 | €10,621 | -€3,515 | -24.9% |
| Other tangible fixed assets | 26 | - | €969 | +€969 | |
| Financial fixed assets | 28 | €11,980 | €10,590 | -€1,390 | -11.6% |
| Current assets | 29/58 | €235,127 | €161,541 | -€73,586 | -31.3% |
| Amounts receivable within one year | 40/41 | €58,317 | €132,250 | +€73,933 | +126.8% |
| Trade receivables | 40 | €58,307 | €131,955 | +€73,648 | +126.3% |
| Other amounts receivable | 41 | €10 | €295 | +€285 | +2827.0% |
| Cash at bank and in hand | 54/58 | €166,380 | €18,415 | -€147,966 | -88.9% |
| Deferred charges and accrued income | 490/1 | €10,430 | €10,877 | +€447 | +4.3% |
| Total equity and liabilities | 10/49 | €1,262,766 | €1,311,143 | +€48,378 | +3.8% |
| Equity | 10/15 | €660,460 | €685,895 | +€25,435 | +3.9% |
| Contributions | 10/11 | €1,062,244 | €1,062,244 | = | 0.0% |
| Reserves | 13 | €150 | €150 | = | 0.0% |
| Distributable reserves | 133 | €150 | €150 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€401,934 | -€376,499 | +€25,435 | +6.3% |
| Amounts payable | 17/49 | €602,305 | €625,248 | +€22,943 | +3.8% |
| Amounts payable after more than one year | 17 | €338,361 | €241,823 | -€96,538 | -28.5% |
| Financial debts | 170/4 | €338,361 | €241,823 | -€96,538 | -28.5% |
| Amounts payable within one year | 42/48 | €254,971 | €383,425 | +€128,454 | +50.4% |
| Current portion of amounts payable after more than one year | 42 | €170,744 | €99,877 | -€70,867 | -41.5% |
| Financial debts | 43 | €0 | €150,168 | +€150,168 | |
| Credit institutions | 430/8 | €0 | €150,168 | +€150,168 | |
| Trade debts | 44 | €13,249 | €47,426 | +€34,178 | +258.0% |
| Suppliers | 440/4 | €13,249 | €47,426 | +€34,178 | +258.0% |
| Taxes, remuneration and social security | 45 | €69,065 | €84,040 | +€14,975 | +21.7% |
| Taxes | 450/3 | €18,866 | €13,525 | -€5,341 | -28.3% |
| Remuneration and social security | 454/9 | €50,199 | €70,516 | +€20,317 | +40.5% |
| Other amounts payable | 47/48 | €1,914 | €1,914 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €8,973 | €0 | -€8,973 | -100.0% |
| Non-recurring operating income | 76A | €2,581 | €0 | -€2,581 | -100.0% |
| Remuneration, social security and pensions | 62 | €432,693 | €715,449 | +€282,756 | +65.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €227,281 | €281,832 | +€54,551 | +24.0% |
| Other operating charges | 640/8 | €968 | €1,175 | +€208 | +21.5% |
| Gross operating margin | 9900 | €658,121 | €1,036,572 | +€378,450 | +57.5% |
| Operating profit (loss) | 9901 | -€2,821 | €38,115 | +€40,936 | |
| Financial income | 75/76B | €438 | €2,993 | +€2,555 | +583.6% |
| Recurring financial income | 75 | €438 | €2,993 | +€2,555 | +583.6% |
| Financial charges | 65/66B | €23,801 | €14,968 | -€8,833 | -37.1% |
| Recurring financial charges | 65 | €23,801 | €14,968 | -€8,833 | -37.1% |
| Profit (loss) for the period before taxes | 9903 | -€26,184 | €26,140 | +€52,324 | |
| Income taxes | 67/77 | €1,325 | €705 | -€620 | -46.8% |
| Profit (loss) for the period | 9904 | -€27,510 | €25,435 | +€52,945 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,510 | €25,435 | +€52,945 |
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 11 October 2026 via checked.be.