BIGr: 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.
BIGr
Largest movements
- Stocks and contracts -€285,981
down €285,981 (-100.0%), from €285,981 to €0
- Cash +€12,843
up €12,843 (+9562.7%), from €134 to €12,977
mainly Stocks and contracts (+€285,981) and Net result for the year (+€25,708)
- Financial fixed assets +€11,904
new in 2025: €11,904
- Deferred charges and accrued income -€7,986
down €7,986 (-100.0%), from €7,986 to €0
- Debts after one year -€265,167
down €265,167 (-100.0%), from €265,167 to €0
- Profit (loss) carried forward +€25,708
up €25,708 (+92.3%), from -€27,844 to -€2,136
- Other debts -€21,126
down €21,126 (-100.0%), from €21,126 to €0
- Trade debts -€7,886
down €7,886 (-76.3%), from €10,329 to €2,443
- Gross operating margin +€30,824
up €30,824, from -€2,764 to €28,060
- Financial charges -€15,900
down €15,900 (-97.7%), from €16,283 to €383
- Other operating charges +€953
up €953 (+91.9%), from €1,036 to €1,989
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 | €294,102 | €25,307 | -€268,795 | -91.4% |
| Fixed assets | 21/28 | - | €11,904 | +€11,904 | |
| Financial fixed assets | 28 | - | €11,904 | +€11,904 | |
| Current assets | 29/58 | €294,102 | €13,403 | -€280,699 | -95.4% |
| Stocks and contracts in progress | 3 | €285,981 | €0 | -€285,981 | -100.0% |
| Stocks | 30/36 | €285,981 | €0 | -€285,981 | -100.0% |
| Amounts receivable within one year | 40/41 | - | €426 | +€426 | |
| Other amounts receivable | 41 | - | €426 | +€426 | |
| Cash at bank and in hand | 54/58 | €134 | €12,977 | +€12,843 | +9562.7% |
| Deferred charges and accrued income | 490/1 | €7,986 | €0 | -€7,986 | -100.0% |
| Total equity and liabilities | 10/49 | €294,102 | €25,307 | -€268,795 | -91.4% |
| Equity | 10/15 | -€2,844 | €22,864 | +€25,708 | |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,844 | -€2,136 | +€25,708 | +92.3% |
| Amounts payable | 17/49 | €296,946 | €2,443 | -€294,503 | -99.2% |
| Amounts payable after more than one year | 17 | €265,167 | €0 | -€265,167 | -100.0% |
| Financial debts | 170/4 | €265,167 | €0 | -€265,167 | -100.0% |
| Amounts payable within one year | 42/48 | €31,778 | €2,443 | -€29,336 | -92.3% |
| Trade debts | 44 | €10,329 | €2,443 | -€7,886 | -76.3% |
| Suppliers | 440/4 | €10,329 | €2,443 | -€7,886 | -76.3% |
| Taxes, remuneration and social security | 45 | €323 | €0 | -€323 | -100.0% |
| Taxes | 450/3 | €323 | €0 | -€323 | -100.0% |
| Other amounts payable | 47/48 | €21,126 | €0 | -€21,126 | -100.0% |
| Other operating charges | 640/8 | €1,036 | €1,989 | +€953 | +91.9% |
| Gross operating margin | 9900 | -€2,764 | €28,060 | +€30,824 | |
| Operating profit (loss) | 9901 | -€3,801 | €26,071 | +€29,871 | |
| Financial income | 75/76B | €0 | €20 | +€20 | |
| Recurring financial income | 75 | €0 | €20 | +€20 | |
| Financial charges | 65/66B | €16,283 | €383 | -€15,900 | -97.7% |
| Recurring financial charges | 65 | €16,283 | €383 | -€15,900 | -97.7% |
| Profit (loss) for the period before taxes | 9903 | -€20,083 | €25,708 | +€45,791 | |
| Profit (loss) for the period | 9904 | -€20,083 | €25,708 | +€45,791 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,083 | €25,708 | +€45,791 |
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 11 October 2026 via checked.be.