BIGGERBOAT: 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.
BIGGERBOAT
Largest movements
- Receivables within one year -€18,428
down €18,428 (-63.1%), from €29,184 to €10,756
of which Other amounts receivable: -€11,977
- Tangible fixed assets -€5,293
down €5,293 (-75.3%), from €7,027 to €1,733
of which Leasing and similar rights: -€5,591
- Cash +€816
up €816 (+167%), from €487 to €1,303
mainly Receivables within one year (+€18,428) and Depreciation (+€6,336)
- Profit (loss) carried forward -€21,331
down €21,331 (-223%), from -€9,583 to -€30,914
- Current portion of long-term debt -€7,126
down €7,126 (-100%), from €7,126 to €0
- Other debts +€5,099
up €5,099 (+4,037%), from €126 to €5,225
- Tax, wage and social debts +€566
up €566 (+12,350%), from €5 to €570
- Gross operating margin -€8,676
down €8,676 (-172%), from -€5,038 to -€13,714
- Financial income -€518
down €518 (-67.5%), from €767 to €249
- Depreciation -€413
down €413 (-6.1%), from €6,749 to €6,336
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 | €36,698 | €13,793 | -€22,905 | -62.4% |
| Fixed assets | 21/28 | €7,027 | €1,733 | -€5,293 | -75.3% |
| Tangible fixed assets | 22/27 | €7,027 | €1,733 | -€5,293 | -75.3% |
| Plant, machinery and equipment | 23 | €59 | €0 | -€59 | -100% |
| Furniture and vehicles | 24 | €1,376 | €1,733 | +€357 | +25.9% |
| Leasing and similar rights | 25 | €5,591 | €0 | -€5,591 | -100% |
| Current assets | 29/58 | €29,672 | €12,060 | -€17,612 | -59.4% |
| Amounts receivable within one year | 40/41 | €29,184 | €10,756 | -€18,428 | -63.1% |
| Trade receivables | 40 | €14,917 | €8,466 | -€6,451 | -43.2% |
| Other amounts receivable | 41 | €14,267 | €2,291 | -€11,977 | -83.9% |
| Cash at bank and in hand | 54/58 | €487 | €1,303 | +€816 | +167% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €36,698 | €13,793 | -€22,905 | -62.4% |
| Equity | 10/15 | €23,774 | €2,443 | -€21,331 | -89.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,757 | €14,757 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,791 | €1,791 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,791 | €1,791 | = | 0.0% |
| Distributable reserves | 133 | €12,966 | €12,966 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,583 | -€30,914 | -€21,331 | -223% |
| Amounts payable | 17/49 | €12,924 | €11,350 | -€1,574 | -12.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €11,893 | €10,500 | -€1,393 | -11.7% |
| Current portion of amounts payable after more than one year | 42 | €7,126 | €0 | -€7,126 | -100% |
| Trade debts | 44 | €4,636 | €4,704 | +€68 | +1.5% |
| Suppliers | 440/4 | €4,636 | €4,704 | +€68 | +1.5% |
| Taxes, remuneration and social security | 45 | €5 | €570 | +€566 | +12,350% |
| Taxes | 450/3 | €5 | €570 | +€566 | +12,350% |
| Other amounts payable | 47/48 | €126 | €5,225 | +€5,099 | +4,037% |
| Accrued charges and deferred income | 492/3 | €1,031 | €850 | -€181 | -17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,749 | €6,336 | -€413 | -6.1% |
| Other operating charges | 640/8 | €1,198 | €1,154 | -€44 | -3.7% |
| Gross operating margin | 9900 | -€5,038 | -€13,714 | -€8,676 | -172% |
| Operating profit (loss) | 9901 | -€12,984 | -€21,203 | -€8,219 | -63.3% |
| Financial income | 75/76B | €767 | €249 | -€518 | -67.5% |
| Recurring financial income | 75 | €767 | €249 | -€518 | -67.5% |
| Financial charges | 65/66B | €301 | €377 | +€76 | +25.2% |
| Recurring financial charges | 65 | €301 | €377 | +€76 | +25.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,519 | -€21,331 | -€8,813 | -70.4% |
| Income taxes | 67/77 | €20 | €0 | -€20 | -100% |
| Profit (loss) for the period | 9904 | -€12,538 | -€21,331 | -€8,793 | -70.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,538 | -€21,331 | -€8,793 | -70.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.