BigOne: what changed
Two fiscal 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.
BigOne
Largest movements
- Stocks and contracts +€154,265
up €154,265 (+130.2%), from €118,528 to €272,792
- Receivables within one year -€120,985
down €120,985 (-67.4%), from €179,616 to €58,631
of which Trade receivables: -€121,258
- Other debts +€131,731
up €131,731 (+109.2%), from €120,585 to €252,317
- Reserves -€97,607
down €97,607 (-33.5%), from €291,339 to €193,732
- Trade debts -€16,665
down €16,665 (-61.1%), from €27,278 to €10,614
- Tax, wage and social debts +€13,519
up €13,519 (+83.6%), from €16,166 to €29,684
of which Taxes: +€13,221
- Accrued charges and deferred income -€8,872
no longer reported in 2025 (was €8,872)
- Gross operating margin +€64,777
up €64,777 (+77.2%), from €83,948 to €148,725
- Taxes +€18,197
up €18,197 (+303.3%), from €6,000 to €24,197
- Write-downs -€7,759
no longer reported in 2025 (was €7,759)
- Staff costs +€4,321
up €4,321 (+8.0%), from €54,151 to €58,473
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 | €518,104 | €540,210 | +€22,107 | +4.3% |
| Fixed assets | 21/28 | €17,285 | €12,878 | -€4,407 | -25.5% |
| Tangible fixed assets | 22/27 | €16,992 | €12,585 | -€4,407 | -25.9% |
| Plant, machinery and equipment | 23 | €1,044 | €361 | -€682 | -65.4% |
| Furniture and vehicles | 24 | €15,948 | €12,224 | -€3,725 | -23.4% |
| Financial fixed assets | 28 | €293 | €293 | = | 0.0% |
| Current assets | 29/58 | €500,819 | €527,333 | +€26,514 | +5.3% |
| Stocks and contracts in progress | 3 | €118,528 | €272,792 | +€154,265 | +130.2% |
| Stocks | 30/36 | €118,528 | €272,792 | +€154,265 | +130.2% |
| Amounts receivable within one year | 40/41 | €179,616 | €58,631 | -€120,985 | -67.4% |
| Trade receivables | 40 | €179,113 | €57,855 | -€121,258 | -67.7% |
| Other amounts receivable | 41 | €503 | €776 | +€273 | +54.2% |
| Cash at bank and in hand | 54/58 | €194,391 | €192,708 | -€1,683 | -0.9% |
| Deferred charges and accrued income | 490/1 | €8,284 | €3,201 | -€5,083 | -61.4% |
| Total equity and liabilities | 10/49 | €518,104 | €540,210 | +€22,107 | +4.3% |
| Equity | 10/15 | €345,203 | €247,596 | -€97,607 | -28.3% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €291,339 | €193,732 | -€97,607 | -33.5% |
| Distributable reserves | 133 | €291,339 | €193,732 | -€97,607 | -33.5% |
| Profit (loss) carried forward | 14 | €41,364 | €41,364 | = | 0.0% |
| Amounts payable | 17/49 | €172,901 | €292,615 | +€119,714 | +69.2% |
| Amounts payable within one year | 42/48 | €164,029 | €292,615 | +€128,585 | +78.4% |
| Trade debts | 44 | €27,278 | €10,614 | -€16,665 | -61.1% |
| Suppliers | 440/4 | €27,278 | €10,614 | -€16,665 | -61.1% |
| Taxes, remuneration and social security | 45 | €16,166 | €29,684 | +€13,519 | +83.6% |
| Taxes | 450/3 | €2,809 | €16,030 | +€13,221 | +470.7% |
| Remuneration and social security | 454/9 | €13,357 | €13,654 | +€297 | +2.2% |
| Other amounts payable | 47/48 | €120,585 | €252,317 | +€131,731 | +109.2% |
| Accrued charges and deferred income | 492/3 | €8,872 | - | -€8,872 | |
| Remuneration, social security and pensions | 62 | €54,151 | €58,473 | +€4,321 | +8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,498 | €5,150 | -€348 | -6.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,759 | - | -€7,759 | |
| Other operating charges | 640/8 | €774 | €717 | -€57 | -7.4% |
| Gross operating margin | 9900 | €83,948 | €148,725 | +€64,777 | +77.2% |
| Operating profit (loss) | 9901 | €15,766 | €84,385 | +€68,619 | +435.2% |
| Financial income | 75/76B | €26 | €875 | +€849 | +3241.4% |
| Recurring financial income | 75 | €26 | €875 | +€849 | +3241.4% |
| Financial charges | 65/66B | €222 | €198 | -€24 | -10.7% |
| Recurring financial charges | 65 | €222 | €198 | -€24 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €15,570 | €85,062 | +€69,492 | +446.3% |
| Income taxes | 67/77 | €6,000 | €24,197 | +€18,197 | +303.3% |
| Profit (loss) for the period | 9904 | €9,570 | €60,865 | +€51,295 | +536.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,570 | €60,865 | +€51,295 | +536.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.