Bigdrama: 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.
Bigdrama
Largest movements
- Cash -€3,077
down €3,077 (-20.2%), from €15,221 to €12,144
mainly Trade debts (-€5,745) and Net result for the year (-€2,460)
- Financial fixed assets -€2,900
down €2,900 (-98.1%), from €2,957 to €57
- Tangible fixed assets -€2,327
down €2,327 (-68.4%), from €3,403 to €1,076
- Receivables within one year -€1,963
down €1,963 (-20.4%), from €9,617 to €7,653
- Trade debts -€5,745
down €5,745 (-51.5%), from €11,146 to €5,401
- Profit (loss) carried forward -€2,460
down €2,460 (-27.0%), from -€9,103 to -€11,563
- Other debts -€1,488
down €1,488 (-8.8%), from €16,823 to €15,335
- Tax, wage and social debts -€575
down €575 (-13.5%), from €4,271 to €3,696
of which Remuneration and social security: -€826
- Gross operating margin -€4,416
down €4,416 (-77.9%), from €5,666 to €1,250
- Other operating charges +€723
up €723 (+161%), from €448 to €1,172
- Depreciation -€153
down €153 (-6.2%), from €2,480 to €2,327
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 | €31,197 | €20,929 | -€10,268 | -32.9% |
| Fixed assets | 21/28 | €6,360 | €1,133 | -€5,227 | -82.2% |
| Tangible fixed assets | 22/27 | €3,403 | €1,076 | -€2,327 | -68.4% |
| Furniture and vehicles | 24 | €3,403 | €1,076 | -€2,327 | -68.4% |
| Financial fixed assets | 28 | €2,957 | €57 | -€2,900 | -98.1% |
| Current assets | 29/58 | €24,837 | €19,797 | -€5,041 | -20.3% |
| Amounts receivable within one year | 40/41 | €9,617 | €7,653 | -€1,963 | -20.4% |
| Trade receivables | 40 | €9,617 | €7,653 | -€1,963 | -20.4% |
| Cash at bank and in hand | 54/58 | €15,221 | €12,144 | -€3,077 | -20.2% |
| Total equity and liabilities | 10/49 | €31,197 | €20,929 | -€10,268 | -32.9% |
| Equity | 10/15 | -€1,043 | -€3,503 | -€2,460 | -236% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,103 | -€11,563 | -€2,460 | -27.0% |
| Amounts payable | 17/49 | €32,240 | €24,432 | -€7,808 | -24.2% |
| Amounts payable within one year | 42/48 | €32,240 | €24,432 | -€7,808 | -24.2% |
| Trade debts | 44 | €11,146 | €5,401 | -€5,745 | -51.5% |
| Suppliers | 440/4 | €11,146 | €5,401 | -€5,745 | -51.5% |
| Taxes, remuneration and social security | 45 | €4,271 | €3,696 | -€575 | -13.5% |
| Taxes | 450/3 | €2,445 | €2,696 | +€251 | +10.3% |
| Remuneration and social security | 454/9 | €1,826 | €1,000 | -€826 | -45.2% |
| Other amounts payable | 47/48 | €16,823 | €15,335 | -€1,488 | -8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,480 | €2,327 | -€153 | -6.2% |
| Other operating charges | 640/8 | €448 | €1,172 | +€723 | +161% |
| Gross operating margin | 9900 | €5,666 | €1,250 | -€4,416 | -77.9% |
| Operating profit (loss) | 9901 | €2,738 | -€2,248 | -€4,986 | |
| Financial income | 75/76B | €11 | €1 | -€10 | -91.5% |
| Recurring financial income | 75 | €11 | €1 | -€10 | -91.5% |
| Financial charges | 65/66B | €249 | €213 | -€37 | -14.8% |
| Recurring financial charges | 65 | €249 | €213 | -€37 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €2,499 | -€2,460 | -€4,959 | |
| Profit (loss) for the period | 9904 | €2,499 | -€2,460 | -€4,959 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,499 | -€2,460 | -€4,959 |
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 18 October 2026 via checked.be.