BIGGIES SOCKS: 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.
BIGGIES SOCKS
Largest movements
- Deferred charges and accrued income +€15,082
up €15,082 (+2285.2%), from €660 to €15,742
- Tangible fixed assets -€14,069
down €14,069 (-25.6%), from €54,965 to €40,896
- Intangible fixed assets -€7,109
down €7,109 (-59.6%), from €11,923 to €4,814
- Receivables within one year -€1,629
down €1,629 (-13.7%), from €11,849 to €10,220
of which Trade receivables: -€1,920
- Other debts +€89,250
up €89,250 (+4330.4%), from €2,061 to €91,311
- Accrued charges and deferred income -€50,577
no longer reported in 2025 (was €50,577)
- Profit (loss) carried forward -€50,555
down €50,555 (-84.4%), from -€59,864 to -€110,419
- Debts after one year -€23,585
down €23,585 (-33.6%), from €70,134 to €46,549
- Short-term financial debts +€12,961
up €12,961 (+98.6%), from €13,146 to €26,107
- Gross operating margin -€8,339
down €8,339 (-59.9%), from -€13,917 to -€22,256
- Depreciation +€1,706
up €1,706 (+8.7%), from €19,671 to €21,377
- Write-downs +€1,393
new in 2025: €1,393
- Other operating charges -€617
down €617 (-40.4%), from €1,528 to €911
- Financial charges -€402
down €402 (-8.0%), from €5,020 to €4,618
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 | €112,609 | €105,432 | -€7,177 | -6.4% |
| Formation expenses | 20 | €463 | €264 | -€199 | -43.0% |
| Fixed assets | 21/28 | €67,714 | €46,536 | -€21,178 | -31.3% |
| Intangible fixed assets | 21 | €11,923 | €4,814 | -€7,109 | -59.6% |
| Tangible fixed assets | 22/27 | €54,965 | €40,896 | -€14,069 | -25.6% |
| Furniture and vehicles | 24 | €54,965 | €40,896 | -€14,069 | -25.6% |
| Financial fixed assets | 28 | €826 | €826 | = | 0.0% |
| Current assets | 29/58 | €44,432 | €58,632 | +€14,200 | +32.0% |
| Stocks and contracts in progress | 3 | €27,737 | €28,768 | +€1,031 | +3.7% |
| Stocks | 30/36 | €27,737 | €28,768 | +€1,031 | +3.7% |
| Amounts receivable within one year | 40/41 | €11,849 | €10,220 | -€1,629 | -13.7% |
| Trade receivables | 40 | €11,849 | €9,929 | -€1,920 | -16.2% |
| Other amounts receivable | 41 | - | €291 | +€291 | |
| Cash at bank and in hand | 54/58 | €4,186 | €3,902 | -€284 | -6.8% |
| Deferred charges and accrued income | 490/1 | €660 | €15,742 | +€15,082 | +2285.2% |
| Total equity and liabilities | 10/49 | €112,609 | €105,432 | -€7,177 | -6.4% |
| Equity | 10/15 | -€49,864 | -€100,419 | -€50,555 | -101.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,864 | -€110,419 | -€50,555 | -84.4% |
| Amounts payable | 17/49 | €162,473 | €205,851 | +€43,378 | +26.7% |
| Amounts payable after more than one year | 17 | €70,134 | €46,549 | -€23,585 | -33.6% |
| Financial debts | 170/4 | €70,134 | €46,549 | -€23,585 | -33.6% |
| Amounts payable within one year | 42/48 | €41,762 | €159,302 | +€117,540 | +281.5% |
| Current portion of amounts payable after more than one year | 42 | €23,547 | €25,175 | +€1,628 | +6.9% |
| Financial debts | 43 | €13,146 | €26,107 | +€12,961 | +98.6% |
| Credit institutions | 430/8 | €13,146 | €26,107 | +€12,961 | +98.6% |
| Trade debts | 44 | €663 | €9,972 | +€9,309 | +1404.1% |
| Suppliers | 440/4 | €663 | €9,972 | +€9,309 | +1404.1% |
| Taxes, remuneration and social security | 45 | €2,345 | €6,737 | +€4,392 | +187.3% |
| Taxes | 450/3 | €2,345 | €528 | -€1,817 | -77.5% |
| Remuneration and social security | 454/9 | - | €6,209 | +€6,209 | |
| Other amounts payable | 47/48 | €2,061 | €91,311 | +€89,250 | +4330.4% |
| Accrued charges and deferred income | 492/3 | €50,577 | - | -€50,577 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,671 | €21,377 | +€1,706 | +8.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,393 | +€1,393 | |
| Other operating charges | 640/8 | €1,528 | €911 | -€617 | -40.4% |
| Gross operating margin | 9900 | -€13,917 | -€22,256 | -€8,339 | -59.9% |
| Operating profit (loss) | 9901 | -€35,116 | -€45,937 | -€10,821 | -30.8% |
| Financial income | 75/76B | €12 | - | -€12 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Financial charges | 65/66B | €5,020 | €4,618 | -€402 | -8.0% |
| Recurring financial charges | 65 | €5,020 | €4,618 | -€402 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | -€40,124 | -€50,555 | -€10,431 | -26.0% |
| Profit (loss) for the period | 9904 | -€40,124 | -€50,555 | -€10,431 | -26.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,124 | -€50,555 | -€10,431 | -26.0% |
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 12 October 2026 via checked.be.