BIGSTONE: 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.
BIGSTONE
Largest movements
- Receivables within one year +€224,081
up €224,081 (+844%), from €26,560 to €250,641
of which Trade receivables: +€230,781
- Deferred charges and accrued income -€87,296
down €87,296 (-93.0%), from €93,825 to €6,529
- Cash -€14,026
down €14,026 (-5.5%), from €255,758 to €241,732
mainly Contributions, distributions and other (-€250,000) and Receivables within one year (-€224,081)
- Current portion of long-term debt +€46,681
up €46,681 (+459%), from €10,166 to €56,847
- Tax, wage and social debts +€30,469
up €30,469 (+43.2%), from €70,600 to €101,069
of which Taxes: +€29,965
- Trade debts +€26,704
up €26,704 (+28.0%), from €95,320 to €122,024
- Profit (loss) carried forward +€17,652
up €17,652 (+13.5%), from €130,385 to €148,037
- Provisions +€45,067
up €45,067, from -€45,067 to €0
- Gross operating margin +€43,876
up €43,876 (+11.3%), from €387,078 to €430,954
- Financial charges -€39,528
down €39,528 (-95.8%), from €41,264 to €1,736
- Taxes +€17,828
up €17,828 (+26.7%), from €66,873 to €84,702
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 | €411,122 | €531,515 | +€120,393 | +29.3% |
| Fixed assets | 21/28 | €34,979 | €32,613 | -€2,366 | -6.8% |
| Tangible fixed assets | 22/27 | €34,084 | €31,718 | -€2,366 | -6.9% |
| Furniture and vehicles | 24 | €20,209 | €20,539 | +€330 | +1.6% |
| Other tangible fixed assets | 26 | €13,875 | €11,179 | -€2,696 | -19.4% |
| Financial fixed assets | 28 | €895 | €895 | = | 0.0% |
| Current assets | 29/58 | €376,143 | €498,902 | +€122,759 | +32.6% |
| Amounts receivable within one year | 40/41 | €26,560 | €250,641 | +€224,081 | +844% |
| Trade receivables | 40 | €4,458 | €235,239 | +€230,781 | +5,177% |
| Other amounts receivable | 41 | €22,102 | €15,402 | -€6,700 | -30.3% |
| Cash at bank and in hand | 54/58 | €255,758 | €241,732 | -€14,026 | -5.5% |
| Deferred charges and accrued income | 490/1 | €93,825 | €6,529 | -€87,296 | -93.0% |
| Total equity and liabilities | 10/49 | €411,122 | €531,515 | +€120,393 | +29.3% |
| Equity | 10/15 | €161,831 | €179,484 | +€17,652 | +10.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €10,986 | €10,986 | = | 0.0% |
| Distributable reserves | 133 | €10,986 | €10,986 | = | 0.0% |
| Profit (loss) carried forward | 14 | €130,385 | €148,037 | +€17,652 | +13.5% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Amounts payable | 17/49 | €249,291 | €352,032 | +€102,741 | +41.2% |
| Amounts payable within one year | 42/48 | €249,179 | €351,980 | +€102,801 | +41.3% |
| Current portion of amounts payable after more than one year | 42 | €10,166 | €56,847 | +€46,681 | +459% |
| Trade debts | 44 | €95,320 | €122,024 | +€26,704 | +28.0% |
| Suppliers | 440/4 | €95,320 | €122,024 | +€26,704 | +28.0% |
| Taxes, remuneration and social security | 45 | €70,600 | €101,069 | +€30,469 | +43.2% |
| Taxes | 450/3 | €63,519 | €93,484 | +€29,965 | +47.2% |
| Remuneration and social security | 454/9 | €7,081 | €7,585 | +€504 | +7.1% |
| Other amounts payable | 47/48 | €73,093 | €72,040 | -€1,053 | -1.4% |
| Accrued charges and deferred income | 492/3 | €112 | €52 | -€60 | -53.9% |
| Remuneration, social security and pensions | 62 | €59,083 | €61,991 | +€2,908 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,009 | €13,745 | +€1,736 | +14.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€45,067 | €0 | +€45,067 | |
| Other operating charges | 640/8 | €948 | €1,129 | +€181 | +19.1% |
| Gross operating margin | 9900 | €387,078 | €430,954 | +€43,876 | +11.3% |
| Operating profit (loss) | 9901 | €360,105 | €354,089 | -€6,016 | -1.7% |
| Financial income | 75/76B | €12 | €0 | -€12 | -96.2% |
| Recurring financial income | 75 | €12 | €0 | -€12 | -96.2% |
| Financial charges | 65/66B | €41,264 | €1,736 | -€39,528 | -95.8% |
| Recurring financial charges | 65 | €41,264 | €1,736 | -€39,528 | -95.8% |
| Profit (loss) for the period before taxes | 9903 | €318,854 | €352,354 | +€33,500 | +10.5% |
| Income taxes | 67/77 | €66,873 | €84,702 | +€17,828 | +26.7% |
| Profit (loss) for the period | 9904 | €251,980 | €267,652 | +€15,672 | +6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €251,980 | €267,652 | +€15,672 | +6.2% |
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 18 October 2026 via checked.be.