BIGGEN EXPRES: 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.
BIGGEN EXPRES
Largest movements
- Receivables within one year -€49,578
down €49,578 (-60.2%), from €82,313 to €32,736
of which Trade receivables: -€56,834
- Cash +€39,800
up €39,800 (+89.3%), from €44,585 to €84,385
mainly Receivables within one year (+€49,578) and Depreciation (+€43,250)
- Tangible fixed assets -€36,490
down €36,490 (-7.8%), from €465,034 to €428,544
of which Furniture and vehicles: -€23,902
- Trade debts -€56,270
down €56,270 (-78.6%), from €71,630 to €15,361
- Reserves +€30,616
up €30,616 (+10.1%), from €304,103 to €334,719
- Debts after one year -€15,319
down €15,319 (-13.5%), from €113,504 to €98,185
- Depreciation +€8,333
up €8,333 (+23.9%), from €34,917 to €43,250
- Taxes -€4,592
down €4,592 (-24.7%), from €18,576 to €13,984
- Financial income -€2,381
down €2,381 (-82.5%), from €2,887 to €506
- Financial charges +€1,797
up €1,797 (+105%), from €1,714 to €3,511
- Other operating charges +€1,361
up €1,361 (+38.4%), from €3,548 to €4,909
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 | €597,519 | €549,677 | -€47,841 | -8.0% |
| Fixed assets | 21/28 | €465,664 | €429,174 | -€36,490 | -7.8% |
| Tangible fixed assets | 22/27 | €465,034 | €428,544 | -€36,490 | -7.8% |
| Land and buildings | 22 | €395,159 | €380,507 | -€14,653 | -3.7% |
| Furniture and vehicles | 24 | €69,875 | €45,973 | -€23,902 | -34.2% |
| Other tangible fixed assets | 26 | - | €2,064 | +€2,064 | |
| Financial fixed assets | 28 | €630 | €630 | = | 0.0% |
| Current assets | 29/58 | €131,854 | €120,503 | -€11,351 | -8.6% |
| Amounts receivable within one year | 40/41 | €82,313 | €32,736 | -€49,578 | -60.2% |
| Trade receivables | 40 | €81,150 | €24,316 | -€56,834 | -70.0% |
| Other amounts receivable | 41 | €1,163 | €8,419 | +€7,256 | +624% |
| Cash at bank and in hand | 54/58 | €44,585 | €84,385 | +€39,800 | +89.3% |
| Deferred charges and accrued income | 490/1 | €4,956 | €3,383 | -€1,573 | -31.7% |
| Total equity and liabilities | 10/49 | €597,519 | €549,677 | -€47,841 | -8.0% |
| Equity | 10/15 | €325,144 | €354,719 | +€29,576 | +9.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €304,103 | €334,719 | +€30,616 | +10.1% |
| Distributable reserves | 133 | €304,103 | €334,719 | +€30,616 | +10.1% |
| Profit (loss) carried forward | 14 | €1,041 | - | -€1,041 | |
| Amounts payable | 17/49 | €272,375 | €194,958 | -€77,417 | -28.4% |
| Amounts payable after more than one year | 17 | €113,504 | €98,185 | -€15,319 | -13.5% |
| Financial debts | 170/4 | €113,504 | €98,185 | -€15,319 | -13.5% |
| Amounts payable within one year | 42/48 | €157,271 | €95,173 | -€62,098 | -39.5% |
| Current portion of amounts payable after more than one year | 42 | €14,948 | €15,319 | +€371 | +2.5% |
| Trade debts | 44 | €71,630 | €15,361 | -€56,270 | -78.6% |
| Suppliers | 440/4 | €71,630 | €15,361 | -€56,270 | -78.6% |
| Taxes, remuneration and social security | 45 | €7,246 | €4,904 | -€2,342 | -32.3% |
| Taxes | 450/3 | €7,246 | €4,904 | -€2,342 | -32.3% |
| Other amounts payable | 47/48 | €63,447 | €59,589 | -€3,858 | -6.1% |
| Accrued charges and deferred income | 492/3 | €1,600 | €1,600 | = | 0.0% |
| Non-recurring operating income | 76A | €7,250 | - | -€7,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,917 | €43,250 | +€8,333 | +23.9% |
| Other operating charges | 640/8 | €3,548 | €4,909 | +€1,361 | +38.4% |
| Gross operating margin | 9900 | €95,167 | €94,724 | -€443 | -0.5% |
| Operating profit (loss) | 9901 | €56,701 | €46,564 | -€10,137 | -17.9% |
| Financial income | 75/76B | €2,887 | €506 | -€2,381 | -82.5% |
| Recurring financial income | 75 | €2,887 | €506 | -€2,381 | -82.5% |
| Financial charges | 65/66B | €1,714 | €3,511 | +€1,797 | +105% |
| Recurring financial charges | 65 | €1,714 | €3,511 | +€1,797 | +105% |
| Profit (loss) for the period before taxes | 9903 | €57,875 | €43,560 | -€14,315 | -24.7% |
| Income taxes | 67/77 | €18,576 | €13,984 | -€4,592 | -24.7% |
| Profit (loss) for the period | 9904 | €39,299 | €29,576 | -€9,723 | -24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €39,299 | €29,576 | -€9,723 | -24.7% |
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 24 October 2026 via checked.be.