BIGINVEST: 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.
What changed
BIGINVEST
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€13,862
2024 · -€7,137-€6,726
Equity
€744,835
2024 · €758,698-€13,862
Cash
€52,767
2024 · €69,583-€16,817
Balance sheet total
€2.6m
2024 · €2.6m-€29,099
Largest movements
Assets
- Tangible fixed assets -€29,905
down €29,905 (-4.1%), from €728,096 to €698,191
Equity and liabilities
- Debts after one year -€34,626
down €34,626 (-5.6%), from €619,153 to €584,526
- Other debts +€30,690
up €30,690 (+2.9%), from €1.0m to €1.1m
Income statement
- Gross operating margin -€6,163
down €6,163 (-14.1%), from €43,800 to €37,637
- Financial charges +€2,619
up €2,619 (+7.8%), from €33,415 to €36,035
- Taxes -€2,147
down €2,147 (-50.5%), from €4,249 to €2,103
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.
Result 2024
-€7,137
Gross operating margin
-€6,163
Depreciation
-€84
Other operating charges
-€352
Financial income
+€346
Financial charges
-€2,619
Taxes
+€2,147
Result 2025
-€13,862
raises the resultlowers the result
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.
From operations
+€18,930
Investment
-€1,843
Financing
-€33,903
Cash 2024
€69,583
From operations (derived)
+€18,930
Net result for the year
-€13,862
Depreciation
+€31,748
Receivables within one year
-€17,623
Provisions
-€9,032
Tax, wage and social debts
-€6,133
Other debts
+€30,690
Accrued charges and deferred income
+€3,142
Investment (derived)
-€1,843
Investment in fixed assets (net)
-€1,843
Financing
-€33,903
Debts after one year
-€34,626
Current portion of long-term debt
+€723
Cash 2025
€52,767
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,599,344 | €2,570,246 | -€29,099 | -1.1% |
| Fixed assets | 21/28 | €2,208,096 | €2,178,191 | -€29,905 | -1.4% |
| Tangible fixed assets | 22/27 | €728,096 | €698,191 | -€29,905 | -4.1% |
| Land and buildings | 22 | €728,096 | €698,191 | -€29,905 | -4.1% |
| Financial fixed assets | 28 | €1,480,000 | €1,480,000 | = | 0.0% |
| Current assets | 29/58 | €391,248 | €392,055 | +€807 | +0.2% |
| Amounts receivable within one year | 40/41 | €321,159 | €338,782 | +€17,623 | +5.5% |
| Other amounts receivable | 41 | €321,159 | €338,782 | +€17,623 | +5.5% |
| Cash at bank and in hand | 54/58 | €69,583 | €52,767 | -€16,817 | -24.2% |
| Deferred charges and accrued income | 490/1 | €506 | €506 | = | 0.0% |
| Total equity and liabilities | 10/49 | €2,599,344 | €2,570,246 | -€29,099 | -1.1% |
| Equity | 10/15 | €758,698 | €744,835 | -€13,862 | -1.8% |
| Contributions | 10/11 | €80,565 | €80,565 | = | 0.0% |
| Capital | 10 | €80,565 | €80,565 | = | 0.0% |
| Issued capital | 100 | €80,565 | €80,565 | = | 0.0% |
| Reserves | 13 | €256,876 | €239,336 | -€17,540 | -6.8% |
| Non-distributable reserves | 130/1 | €8,057 | €8,057 | = | 0.0% |
| Legal reserve | 130 | €8,057 | €8,057 | = | 0.0% |
| Tax-exempt reserves | 132 | €248,820 | €231,280 | -€17,540 | -7.0% |
| Profit (loss) carried forward | 14 | €421,256 | €424,934 | +€3,678 | +0.9% |
| Provisions and deferred taxes | 16 | €128,123 | €119,091 | -€9,032 | -7.0% |
| Deferred taxes | 168 | €128,123 | €119,091 | -€9,032 | -7.0% |
| Amounts payable | 17/49 | €1,712,523 | €1,706,319 | -€6,204 | -0.4% |
| Amounts payable after more than one year | 17 | €619,153 | €584,526 | -€34,626 | -5.6% |
| Financial debts | 170/4 | €619,153 | €584,526 | -€34,626 | -5.6% |
| Amounts payable within one year | 42/48 | €1,093,371 | €1,118,651 | +€25,280 | +2.3% |
| Current portion of amounts payable after more than one year | 42 | €33,903 | €34,626 | +€723 | +2.1% |
| Taxes, remuneration and social security | 45 | €12,146 | €6,013 | -€6,133 | -50.5% |
| Taxes | 450/3 | €12,146 | €6,013 | -€6,133 | -50.5% |
| Other amounts payable | 47/48 | €1,047,322 | €1,078,012 | +€30,690 | +2.9% |
| Accrued charges and deferred income | 492/3 | - | €3,142 | +€3,142 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,664 | €31,748 | +€84 | +0.3% |
| Other operating charges | 640/8 | €7,917 | €8,269 | +€352 | +4.4% |
| Gross operating margin | 9900 | €43,800 | €37,637 | -€6,163 | -14.1% |
| Operating profit (loss) | 9901 | €4,218 | -€2,380 | -€6,599 | |
| Financial income | 75/76B | €17,278 | €17,623 | +€346 | +2.0% |
| Recurring financial income | 75 | €17,278 | €17,623 | +€346 | +2.0% |
| Financial charges | 65/66B | €33,415 | €36,035 | +€2,619 | +7.8% |
| Recurring financial charges | 65 | €33,415 | €36,035 | +€2,619 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | -€11,919 | -€20,792 | -€8,872 | -74.4% |
| Transfer from deferred taxes | 780 | €9,032 | €9,032 | = | 0.0% |
| Income taxes | 67/77 | €4,249 | €2,103 | -€2,147 | -50.5% |
| Profit (loss) for the period | 9904 | -€7,137 | -€13,862 | -€6,726 | -94.2% |
| Transfer from tax-exempt reserves | 789 | €17,540 | €17,540 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,403 | €3,678 | -€6,726 | -64.6% |
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 26 October 2026 via checked.be.