BIGceramiX: 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.
BIGceramiX
Largest movements
- Cash +€5,099
up €5,099 (+73.8%), from €6,905 to €12,004
mainly Depreciation (+€20,847) and Debts after one year (+€16,438)
- Receivables within one year -€3,386
down €3,386 (-26.4%), from €12,810 to €9,424
of which Trade receivables: -€6,823
- Stocks and contracts -€1,965
down €1,965 (-5.6%), from €35,199 to €33,235
of which Contracts in progress: -€5,854
- Tangible fixed assets -€1,337
down €1,337 (-4.1%), from €32,231 to €30,894
of which Furniture and vehicles: -€15,033
- Debts after one year +€16,438
new in 2025: €16,438
- Tax, wage and social debts -€5,500
down €5,500 (-93.3%), from €5,898 to €397
of which Remuneration and social security: -€3,191
- Reserves -€4,938
down €4,938 (-17.1%), from €28,918 to €23,979
- Current portion of long-term debt -€4,546
down €4,546 (-42.5%), from €10,688 to €6,142
- Trade debts -€4,293
down €4,293 (-67.3%), from €6,377 to €2,084
- Gross operating margin -€7,645
down €7,645 (-30.2%), from €25,335 to €17,690
- Taxes -€2,309
no longer reported in 2025 (was €2,309)
- Depreciation -€591
down €591 (-2.8%), from €21,439 to €20,847
- Financial charges +€576
up €576 (+53.7%), from €1,072 to €1,648
- Other operating charges -€290
down €290 (-30.3%), from €959 to €668
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.
Derived cash bridge
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 | €89,512 | €88,229 | -€1,283 | -1.4% |
| Formation expenses | 20 | €1,176 | €784 | -€392 | -33.3% |
| Fixed assets | 21/28 | €32,231 | €30,894 | -€1,337 | -4.1% |
| Tangible fixed assets | 22/27 | €32,231 | €30,894 | -€1,337 | -4.1% |
| Land and buildings | 22 | €687 | €549 | -€137 | -20.0% |
| Plant, machinery and equipment | 23 | €8,801 | €11,606 | +€2,805 | +31.9% |
| Furniture and vehicles | 24 | €15,680 | €647 | -€15,033 | -95.9% |
| Other tangible fixed assets | 26 | €7,063 | €18,092 | +€11,028 | +156% |
| Current assets | 29/58 | €56,106 | €56,552 | +€446 | +0.8% |
| Stocks and contracts in progress | 3 | €35,199 | €33,235 | -€1,965 | -5.6% |
| Stocks | 30/36 | €8,985 | €12,875 | +€3,889 | +43.3% |
| Contracts in progress | 37 | €26,214 | €20,360 | -€5,854 | -22.3% |
| Amounts receivable within one year | 40/41 | €12,810 | €9,424 | -€3,386 | -26.4% |
| Trade receivables | 40 | €11,577 | €4,754 | -€6,823 | -58.9% |
| Other amounts receivable | 41 | €1,233 | €4,670 | +€3,438 | +279% |
| Cash at bank and in hand | 54/58 | €6,905 | €12,004 | +€5,099 | +73.8% |
| Deferred charges and accrued income | 490/1 | €1,192 | €1,889 | +€698 | +58.5% |
| Total equity and liabilities | 10/49 | €89,512 | €88,229 | -€1,283 | -1.4% |
| Equity | 10/15 | €53,918 | €48,979 | -€4,938 | -9.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €28,918 | €23,979 | -€4,938 | -17.1% |
| Distributable reserves | 133 | €28,918 | €23,979 | -€4,938 | -17.1% |
| Amounts payable | 17/49 | €35,595 | €39,250 | +€3,655 | +10.3% |
| Amounts payable after more than one year | 17 | - | €16,438 | +€16,438 | |
| Financial debts | 170/4 | - | €16,438 | +€16,438 | |
| Amounts payable within one year | 42/48 | €35,595 | €22,812 | -€12,783 | -35.9% |
| Current portion of amounts payable after more than one year | 42 | €10,688 | €6,142 | -€4,546 | -42.5% |
| Trade debts | 44 | €6,377 | €2,084 | -€4,293 | -67.3% |
| Suppliers | 440/4 | €6,377 | €2,084 | -€4,293 | -67.3% |
| Taxes, remuneration and social security | 45 | €5,898 | €397 | -€5,500 | -93.3% |
| Taxes | 450/3 | €2,706 | €397 | -€2,309 | -85.3% |
| Remuneration and social security | 454/9 | €3,191 | - | -€3,191 | |
| Other amounts payable | 47/48 | €12,632 | €14,187 | +€1,555 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,439 | €20,847 | -€591 | -2.8% |
| Other operating charges | 640/8 | €959 | €668 | -€290 | -30.3% |
| Gross operating margin | 9900 | €25,335 | €17,690 | -€7,645 | -30.2% |
| Operating profit (loss) | 9901 | €2,938 | -€3,825 | -€6,763 | |
| Financial income | 75/76B | €815 | €535 | -€280 | -34.3% |
| Recurring financial income | 75 | €815 | €535 | -€280 | -34.3% |
| Financial charges | 65/66B | €1,072 | €1,648 | +€576 | +53.7% |
| Recurring financial charges | 65 | €1,072 | €1,648 | +€576 | +53.7% |
| Profit (loss) for the period before taxes | 9903 | €2,680 | -€4,938 | -€7,619 | |
| Income taxes | 67/77 | €2,309 | - | -€2,309 | |
| Profit (loss) for the period | 9904 | €371 | -€4,938 | -€5,310 | |
| Profit (loss) for the period to be appropriated | 9905 | €371 | -€4,938 | -€5,310 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.