BIGEDENT: 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.
BIGEDENT
Largest movements
- Tangible fixed assets -€42,668
down €42,668 (-3.7%), from €1.2m to €1.1m
of which Land and buildings: -€33,804
- Receivables within one year -€17,956
down €17,956 (-70.0%), from €25,658 to €7,703
of which Trade receivables: -€12,341
- Debts after one year -€68,330
down €68,330 (-11.3%), from €606,579 to €538,249
- Reserves +€45,000
up €45,000 (+7.4%), from €604,266 to €649,266
- Trade debts -€18,393
down €18,393 (-77.4%), from €23,751 to €5,358
- Current portion of long-term debt -€14,115
down €14,115 (-17.1%), from €82,445 to €68,330
- Taxes +€5,016
up €5,016 (+36.6%), from €13,699 to €18,715
- Depreciation -€4,149
down €4,149 (-4.8%), from €86,237 to €82,088
- Gross operating margin +€3,619
up €3,619 (+1.5%), from €235,468 to €239,088
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 | €1,355,288 | €1,302,123 | -€53,166 | -3.9% |
| Fixed assets | 21/28 | €1,155,327 | €1,112,659 | -€42,668 | -3.7% |
| Tangible fixed assets | 22/27 | €1,155,327 | €1,112,659 | -€42,668 | -3.7% |
| Land and buildings | 22 | €983,806 | €950,002 | -€33,804 | -3.4% |
| Plant, machinery and equipment | 23 | €102,049 | €99,893 | -€2,156 | -2.1% |
| Furniture and vehicles | 24 | €66,756 | €62,274 | -€4,482 | -6.7% |
| Leasing and similar rights | 25 | €2,716 | €490 | -€2,226 | -82.0% |
| Current assets | 29/58 | €199,961 | €189,464 | -€10,498 | -5.2% |
| Stocks and contracts in progress | 3 | €38,165 | €37,744 | -€421 | -1.1% |
| Stocks | 30/36 | €38,165 | €37,744 | -€421 | -1.1% |
| Amounts receivable within one year | 40/41 | €25,658 | €7,703 | -€17,956 | -70.0% |
| Trade receivables | 40 | €12,449 | €109 | -€12,341 | -99.1% |
| Other amounts receivable | 41 | €13,209 | €7,594 | -€5,615 | -42.5% |
| Cash at bank and in hand | 54/58 | €133,908 | €139,626 | +€5,717 | +4.3% |
| Deferred charges and accrued income | 490/1 | €2,229 | €4,391 | +€2,162 | +97.0% |
| Total equity and liabilities | 10/49 | €1,355,288 | €1,302,123 | -€53,166 | -3.9% |
| Equity | 10/15 | €627,868 | €675,583 | +€47,715 | +7.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €604,266 | €649,266 | +€45,000 | +7.4% |
| Distributable reserves | 133 | €604,266 | €649,266 | +€45,000 | +7.4% |
| Profit (loss) carried forward | 14 | €5,052 | €7,768 | +€2,715 | +53.7% |
| Amounts payable | 17/49 | €727,420 | €626,539 | -€100,881 | -13.9% |
| Amounts payable after more than one year | 17 | €606,579 | €538,249 | -€68,330 | -11.3% |
| Financial debts | 170/4 | €606,579 | €538,249 | -€68,330 | -11.3% |
| Amounts payable within one year | 42/48 | €116,622 | €84,069 | -€32,553 | -27.9% |
| Current portion of amounts payable after more than one year | 42 | €82,445 | €68,330 | -€14,115 | -17.1% |
| Trade debts | 44 | €23,751 | €5,358 | -€18,393 | -77.4% |
| Suppliers | 440/4 | €23,751 | €5,358 | -€18,393 | -77.4% |
| Taxes, remuneration and social security | 45 | €8,327 | €8,522 | +€195 | +2.3% |
| Taxes | 450/3 | €376 | - | -€376 | |
| Remuneration and social security | 454/9 | €7,951 | €8,522 | +€571 | +7.2% |
| Other amounts payable | 47/48 | €2,098 | €1,859 | -€240 | -11.4% |
| Accrued charges and deferred income | 492/3 | €4,220 | €4,222 | +€2 | +0.1% |
| Non-recurring operating income | 76A | €35,537 | - | -€35,537 | |
| Remuneration, social security and pensions | 62 | €69,737 | €71,634 | +€1,896 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86,237 | €82,088 | -€4,149 | -4.8% |
| Other operating charges | 640/8 | €6,832 | €7,598 | +€765 | +11.2% |
| Gross operating margin | 9900 | €235,468 | €239,088 | +€3,619 | +1.5% |
| Operating profit (loss) | 9901 | €72,662 | €77,769 | +€5,107 | +7.0% |
| Financial income | 75/76B | €12 | €14 | +€3 | +21.8% |
| Recurring financial income | 75 | €12 | €14 | +€3 | +21.8% |
| Financial charges | 65/66B | €12,459 | €11,353 | -€1,107 | -8.9% |
| Recurring financial charges | 65 | €12,459 | €11,353 | -€1,107 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €60,214 | €66,430 | +€6,216 | +10.3% |
| Income taxes | 67/77 | €13,699 | €18,715 | +€5,016 | +36.6% |
| Profit (loss) for the period | 9904 | €46,515 | €47,715 | +€1,200 | +2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €46,515 | €47,715 | +€1,200 | +2.6% |
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 10 October 2026 via checked.be.