BIGESTAFF: 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.
BIGESTAFF
Largest movements
- Tangible fixed assets -€59,114
down €59,114 (-12.3%), from €482,052 to €422,938
- Cash +€21,707
up €21,707 (+77.9%), from €27,878 to €49,585
mainly Depreciation (+€59,114) and Net result for the year (+€10,961)
- Debts after one year -€50,373
down €50,373 (-14.3%), from €353,401 to €303,028
- Revaluation surpluses -€40,439
down €40,439 (-11.1%), from €363,950 to €323,511
- Reserves +€40,439
up €40,439 (+10.2%), from €394,828 to €435,267
- Profit (loss) carried forward +€10,961
up €10,961 (+1.7%), from -€628,776 to -€617,815
- Depreciation -€17,264
down €17,264 (-22.6%), from €76,378 to €59,114
- Taxes -€5,384
down €5,384 (-100.0%), from €5,384 to €0
- Financial charges +€1,620
up €1,620 (+10.3%), from €15,734 to €17,354
- Gross operating margin +€1,284
up €1,284 (+1.4%), from €91,681 to €92,965
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 | €513,176 | €475,928 | -€37,248 | -7.3% |
| Fixed assets | 21/28 | €482,052 | €422,938 | -€59,114 | -12.3% |
| Tangible fixed assets | 22/27 | €482,052 | €422,938 | -€59,114 | -12.3% |
| Land and buildings | 22 | €482,052 | €422,938 | -€59,114 | -12.3% |
| Current assets | 29/58 | €31,124 | €52,990 | +€21,866 | +70.3% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €27,878 | €49,585 | +€21,707 | +77.9% |
| Deferred charges and accrued income | 490/1 | €3,247 | €3,405 | +€159 | +4.9% |
| Total equity and liabilities | 10/49 | €513,176 | €475,928 | -€37,248 | -7.3% |
| Equity | 10/15 | €150,462 | €161,423 | +€10,961 | +7.3% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Revaluation surpluses | 12 | €363,950 | €323,511 | -€40,439 | -11.1% |
| Reserves | 13 | €394,828 | €435,267 | +€40,439 | +10.2% |
| Distributable reserves | 133 | €394,828 | €435,267 | +€40,439 | +10.2% |
| Profit (loss) carried forward | 14 | -€628,776 | -€617,815 | +€10,961 | +1.7% |
| Amounts payable | 17/49 | €362,714 | €314,505 | -€48,209 | -13.3% |
| Amounts payable after more than one year | 17 | €353,401 | €303,028 | -€50,373 | -14.3% |
| Financial debts | 170/4 | €353,401 | €303,028 | -€50,373 | -14.3% |
| Amounts payable within one year | 42/48 | €9,313 | €11,477 | +€2,164 | +23.2% |
| Trade debts | 44 | €1,374 | €0 | -€1,374 | -100.0% |
| Suppliers | 440/4 | €1,374 | €0 | -€1,374 | -100.0% |
| Other amounts payable | 47/48 | €7,939 | €11,477 | +€3,538 | +44.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,378 | €59,114 | -€17,264 | -22.6% |
| Other operating charges | 640/8 | €5,575 | €5,536 | -€39 | -0.7% |
| Gross operating margin | 9900 | €91,681 | €92,965 | +€1,284 | +1.4% |
| Operating profit (loss) | 9901 | €9,729 | €28,315 | +€18,586 | +191.0% |
| Financial charges | 65/66B | €15,734 | €17,354 | +€1,620 | +10.3% |
| Recurring financial charges | 65 | €15,734 | €17,354 | +€1,620 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,005 | €10,961 | +€16,966 | |
| Income taxes | 67/77 | €5,384 | €0 | -€5,384 | -100.0% |
| Profit (loss) for the period | 9904 | -€11,389 | €10,961 | +€22,350 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,389 | €10,961 | +€22,350 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.