BIGSAND: 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.
BIGSAND
Largest movements
- Cash -€88,615
down €88,615 (-18.1%), from €490,381 to €401,766
mainly Other debts (-€125,972) and Debts after one year (-€80,576)
- Other debts -€125,972
down €125,972 (-8.6%), from €1.5m to €1.3m
- Profit (loss) carried forward +€80,655
up €80,655 (+72.8%), from -€110,801 to -€30,146
- Debts after one year -€80,576
down €80,576 (-9.2%), from €880,072 to €799,496
- Gross operating margin +€160,791
up €160,791 (+664.6%), from €24,195 to €184,986
- Other operating charges -€13,666
down €13,666 (-47.1%), from €29,030 to €15,364
- Taxes +€11,866
up €11,866 (+1972.3%), from €602 to €12,467
- Staff costs +€11,120
up €11,120 (+54.4%), from €20,423 to €31,543
- Financial income -€3,424
down €3,424 (-95.1%), from €3,601 to €177
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 | €2,843,541 | €2,757,999 | -€85,542 | -3.0% |
| Fixed assets | 21/28 | €142,746 | €125,799 | -€16,947 | -11.9% |
| Tangible fixed assets | 22/27 | €142,746 | €125,799 | -€16,947 | -11.9% |
| Land and buildings | 22 | €112,670 | €100,729 | -€11,940 | -10.6% |
| Plant, machinery and equipment | 23 | €2,507 | €5,306 | +€2,799 | +111.7% |
| Furniture and vehicles | 24 | €27,570 | €19,764 | -€7,805 | -28.3% |
| Current assets | 29/58 | €2,700,795 | €2,632,200 | -€68,595 | -2.5% |
| Stocks and contracts in progress | 3 | €2,025,795 | €2,025,795 | = | 0.0% |
| Stocks | 30/36 | €2,025,795 | €2,025,795 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €31,553 | €50,873 | +€19,320 | +61.2% |
| Trade receivables | 40 | €31,553 | €50,873 | +€19,320 | +61.2% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €490,381 | €401,766 | -€88,615 | -18.1% |
| Deferred charges and accrued income | 490/1 | €153,066 | €153,766 | +€700 | +0.5% |
| Total equity and liabilities | 10/49 | €2,843,541 | €2,757,999 | -€85,542 | -3.0% |
| Equity | 10/15 | €395,751 | €476,406 | +€80,655 | +20.4% |
| Contributions | 10/11 | €475,000 | €475,000 | = | 0.0% |
| Reserves | 13 | €31,552 | €31,552 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €54 | €54 | = | 0.0% |
| Distributable reserves | 133 | €31,497 | €31,497 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€110,801 | -€30,146 | +€80,655 | +72.8% |
| Amounts payable | 17/49 | €2,447,790 | €2,281,593 | -€166,197 | -6.8% |
| Amounts payable after more than one year | 17 | €880,072 | €799,496 | -€80,576 | -9.2% |
| Financial debts | 170/4 | €880,072 | €799,496 | -€80,576 | -9.2% |
| Amounts payable within one year | 42/48 | €1,564,202 | €1,476,265 | -€87,936 | -5.6% |
| Current portion of amounts payable after more than one year | 42 | €80,019 | €80,576 | +€558 | +0.7% |
| Trade debts | 44 | €6,973 | €31,207 | +€24,234 | +347.6% |
| Suppliers | 440/4 | €6,973 | €31,207 | +€24,234 | +347.6% |
| Taxes, remuneration and social security | 45 | €7,017 | €20,261 | +€13,243 | +188.7% |
| Taxes | 450/3 | €3,662 | €15,769 | +€12,107 | +330.6% |
| Remuneration and social security | 454/9 | €3,355 | €4,491 | +€1,136 | +33.9% |
| Other amounts payable | 47/48 | €1,470,193 | €1,344,221 | -€125,972 | -8.6% |
| Accrued charges and deferred income | 492/3 | €3,516 | €5,832 | +€2,316 | +65.9% |
| Remuneration, social security and pensions | 62 | €20,423 | €31,543 | +€11,120 | +54.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,451 | €23,178 | -€1,273 | -5.2% |
| Other operating charges | 640/8 | €29,030 | €15,364 | -€13,666 | -47.1% |
| Gross operating margin | 9900 | €24,195 | €184,986 | +€160,791 | +664.6% |
| Operating profit (loss) | 9901 | -€49,709 | €114,902 | +€164,611 | |
| Financial income | 75/76B | €3,601 | €177 | -€3,424 | -95.1% |
| Recurring financial income | 75 | €3,601 | €177 | -€3,424 | -95.1% |
| Financial charges | 65/66B | €20,971 | €21,957 | +€985 | +4.7% |
| Recurring financial charges | 65 | €20,971 | €21,957 | +€985 | +4.7% |
| Profit (loss) for the period before taxes | 9903 | -€67,079 | €93,122 | +€160,201 | |
| Income taxes | 67/77 | €602 | €12,467 | +€11,866 | +1972.3% |
| Profit (loss) for the period | 9904 | -€67,681 | €80,655 | +€148,335 | |
| Profit (loss) for the period to be appropriated | 9905 | -€67,681 | €80,655 | +€148,335 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.