BIGOUDIS ET PAPILLOTES: 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.
BIGOUDIS ET PAPILLOTES
Largest movements
- Receivables within one year -€5,994
down €5,994 (-38.3%), from €15,630 to €9,636
of which Trade receivables: -€3,938
- Tangible fixed assets -€3,165
down €3,165 (-19.2%), from €16,469 to €13,304
of which Plant, machinery and equipment: -€2,040
- Cash +€1,149
up €1,149 (+15.6%), from €7,367 to €8,516
mainly Receivables within one year (+€5,994) and Net result for the year (+€4,822)
- Deferred charges and accrued income -€1,102
down €1,102 (-48.6%), from €2,269 to €1,167
- Other debts -€6,213
down €6,213 (-54.6%), from €11,383 to €5,170
- Profit (loss) carried forward +€4,822
up €4,822 (+32.5%), from -€14,843 to -€10,021
- Debts after one year -€4,185
down €4,185 (-51.1%), from €8,185 to €4,000
- Tax, wage and social debts -€1,977
down €1,977 (-97.7%), from €2,024 to €47
of which Remuneration and social security: -€1,224
- Trade debts -€1,788
no longer reported in 2025 (was €1,788)
- Gross operating margin +€10,546
up €10,546, from -€533 to €10,013
- Taxes -€1,647
down €1,647, from €980 to -€667
- Staff costs -€420
no longer reported in 2025 (was €420)
- Other operating charges +€388
up €388 (+27.0%), from €1,438 to €1,826
- Depreciation -€162
down €162 (-4.9%), from €3,327 to €3,165
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 | €44,094 | €35,166 | -€8,928 | -20.2% |
| Fixed assets | 21/28 | €16,529 | €13,364 | -€3,165 | -19.1% |
| Tangible fixed assets | 22/27 | €16,469 | €13,304 | -€3,165 | -19.2% |
| Land and buildings | 22 | €1,210 | €759 | -€451 | -37.3% |
| Plant, machinery and equipment | 23 | €13,302 | €11,262 | -€2,040 | -15.3% |
| Furniture and vehicles | 24 | €1,957 | €1,283 | -€674 | -34.4% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €27,565 | €21,802 | -€5,763 | -20.9% |
| Stocks and contracts in progress | 3 | €2,299 | €2,483 | +€184 | +8.0% |
| Stocks | 30/36 | €2,299 | €2,483 | +€184 | +8.0% |
| Amounts receivable within one year | 40/41 | €15,630 | €9,636 | -€5,994 | -38.3% |
| Trade receivables | 40 | €4,012 | €74 | -€3,938 | -98.2% |
| Other amounts receivable | 41 | €11,618 | €9,562 | -€2,056 | -17.7% |
| Cash at bank and in hand | 54/58 | €7,367 | €8,516 | +€1,149 | +15.6% |
| Deferred charges and accrued income | 490/1 | €2,269 | €1,167 | -€1,102 | -48.6% |
| Total equity and liabilities | 10/49 | €44,094 | €35,166 | -€8,928 | -20.2% |
| Equity | 10/15 | €16,707 | €21,529 | +€4,822 | +28.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €12,958 | €12,958 | = | 0.0% |
| Distributable reserves | 133 | €12,958 | €12,958 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,843 | -€10,021 | +€4,822 | +32.5% |
| Amounts payable | 17/49 | €27,387 | €13,637 | -€13,750 | -50.2% |
| Amounts payable after more than one year | 17 | €8,185 | €4,000 | -€4,185 | -51.1% |
| Financial debts | 170/4 | €8,185 | €4,000 | -€4,185 | -51.1% |
| Amounts payable within one year | 42/48 | €19,202 | €9,402 | -€9,800 | -51.0% |
| Current portion of amounts payable after more than one year | 42 | €4,007 | €4,185 | +€178 | +4.4% |
| Trade debts | 44 | €1,788 | - | -€1,788 | |
| Suppliers | 440/4 | €1,788 | - | -€1,788 | |
| Taxes, remuneration and social security | 45 | €2,024 | €47 | -€1,977 | -97.7% |
| Taxes | 450/3 | €800 | €47 | -€753 | -94.1% |
| Remuneration and social security | 454/9 | €1,224 | - | -€1,224 | |
| Other amounts payable | 47/48 | €11,383 | €5,170 | -€6,213 | -54.6% |
| Accrued charges and deferred income | 492/3 | - | €235 | +€235 | |
| Remuneration, social security and pensions | 62 | €420 | - | -€420 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,327 | €3,165 | -€162 | -4.9% |
| Other operating charges | 640/8 | €1,438 | €1,826 | +€388 | +27.0% |
| Gross operating margin | 9900 | -€533 | €10,013 | +€10,546 | |
| Operating profit (loss) | 9901 | -€5,718 | €5,022 | +€10,740 | |
| Financial income | 75/76B | €1 | €9 | +€8 | +800% |
| Recurring financial income | 75 | €1 | €9 | +€8 | +800% |
| Financial charges | 65/66B | €973 | €876 | -€97 | -10.0% |
| Recurring financial charges | 65 | €973 | €876 | -€97 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,690 | €4,155 | +€10,845 | |
| Income taxes | 67/77 | €980 | -€667 | -€1,647 | |
| Profit (loss) for the period | 9904 | -€7,670 | €4,822 | +€12,492 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,670 | €4,822 | +€12,492 |
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 30 October 2026 via checked.be.