BigHR: 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.
BigHR
Largest movements
- Tangible fixed assets +€163,774
up €163,774 (+1974.7%), from €8,293 to €172,068
of which Land and buildings: +€142,987
- Receivables within one year +€61,420
up €61,420 (+62.8%), from €97,734 to €159,154
of which Trade receivables: +€68,757
- Current investments +€35,484
up €35,484 (+601.9%), from €5,895 to €41,379
- Deferred charges and accrued income +€18,872
up €18,872 (+945.1%), from €1,997 to €20,868
- Debts after one year +€130,000
new in 2025: €130,000
- Reserves +€95,834
up €95,834 (+95.2%), from €100,711 to €196,545
- Other debts +€28,477
up €28,477 (+126.0%), from €22,593 to €51,070
- Trade debts +€18,784
up €18,784 (+31.7%), from €59,235 to €78,019
- Tax, wage and social debts +€6,511
up €6,511 (+30.1%), from €21,659 to €28,170
of which Taxes: +€8,823
- Gross operating margin +€118,266
up €118,266 (+80.4%), from €147,139 to €265,405
- Depreciation +€31,692
up €31,692 (+743.6%), from €4,262 to €35,955
- Staff costs +€19,778
up €19,778 (+199.3%), from €9,925 to €29,702
- Taxes +€17,187
up €17,187 (+55.4%), from €31,050 to €48,237
- Financial charges +€2,861
up €2,861 (+179.1%), from €1,597 to €4,458
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 | €223,082 | €503,145 | +€280,063 | +125.5% |
| Fixed assets | 21/28 | €21,401 | €182,461 | +€161,060 | +752.6% |
| Intangible fixed assets | 21 | €13,108 | €10,393 | -€2,715 | -20.7% |
| Tangible fixed assets | 22/27 | €8,293 | €172,068 | +€163,774 | +1974.7% |
| Land and buildings | 22 | - | €142,987 | +€142,987 | |
| Plant, machinery and equipment | 23 | €2,197 | €4,602 | +€2,405 | +109.4% |
| Furniture and vehicles | 24 | - | €13,406 | +€13,406 | |
| Other tangible fixed assets | 26 | €6,096 | €11,073 | +€4,976 | +81.6% |
| Current assets | 29/58 | €201,681 | €320,684 | +€119,003 | +59.0% |
| Amounts receivable within one year | 40/41 | €97,734 | €159,154 | +€61,420 | +62.8% |
| Trade receivables | 40 | €79,313 | €148,070 | +€68,757 | +86.7% |
| Other amounts receivable | 41 | €18,421 | €11,085 | -€7,336 | -39.8% |
| Current investments | 50/53 | €5,895 | €41,379 | +€35,484 | +601.9% |
| Cash at bank and in hand | 54/58 | €96,055 | €99,282 | +€3,228 | +3.4% |
| Deferred charges and accrued income | 490/1 | €1,997 | €20,868 | +€18,872 | +945.1% |
| Total equity and liabilities | 10/49 | €223,082 | €503,145 | +€280,063 | +125.5% |
| Equity | 10/15 | €119,261 | €215,095 | +€95,834 | +80.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €100,711 | €196,545 | +€95,834 | +95.2% |
| Distributable reserves | 133 | €100,711 | €196,545 | +€95,834 | +95.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €103,821 | €288,050 | +€184,229 | +177.4% |
| Amounts payable after more than one year | 17 | - | €130,000 | +€130,000 | |
| Financial debts | 170/4 | - | €130,000 | +€130,000 | |
| Amounts payable within one year | 42/48 | €103,486 | €157,259 | +€53,773 | +52.0% |
| Trade debts | 44 | €59,235 | €78,019 | +€18,784 | +31.7% |
| Suppliers | 440/4 | €59,235 | €78,019 | +€18,784 | +31.7% |
| Taxes, remuneration and social security | 45 | €21,659 | €28,170 | +€6,511 | +30.1% |
| Taxes | 450/3 | €16,256 | €25,079 | +€8,823 | +54.3% |
| Remuneration and social security | 454/9 | €5,403 | €3,091 | -€2,312 | -42.8% |
| Other amounts payable | 47/48 | €22,593 | €51,070 | +€28,477 | +126.0% |
| Accrued charges and deferred income | 492/3 | €335 | €791 | +€456 | +136.3% |
| Remuneration, social security and pensions | 62 | €9,925 | €29,702 | +€19,778 | +199.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,262 | €35,955 | +€31,692 | +743.6% |
| Other operating charges | 640/8 | €984 | €2,569 | +€1,585 | +161.2% |
| Gross operating margin | 9900 | €147,139 | €265,405 | +€118,266 | +80.4% |
| Operating profit (loss) | 9901 | €131,968 | €197,179 | +€65,211 | +49.4% |
| Financial income | 75/76B | €9 | €1,350 | +€1,342 | +15490.9% |
| Recurring financial income | 75 | €9 | €1,350 | +€1,342 | +15490.9% |
| Financial charges | 65/66B | €1,597 | €4,458 | +€2,861 | +179.1% |
| Recurring financial charges | 65 | €1,597 | €4,458 | +€2,861 | +179.1% |
| Profit (loss) for the period before taxes | 9903 | €130,380 | €194,071 | +€63,691 | +48.9% |
| Income taxes | 67/77 | €31,050 | €48,237 | +€17,187 | +55.4% |
| Profit (loss) for the period | 9904 | €99,330 | €145,834 | +€46,504 | +46.8% |
| Profit (loss) for the period to be appropriated | 9905 | €99,330 | €145,834 | +€46,504 | +46.8% |
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 9 October 2026 via checked.be.