BIGTREE: 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.
BIGTREE
Largest movements
- Cash +€9,692
up €9,692 (+33.8%), from €28,693 to €38,385
mainly Trade debts (+€4,145) and Depreciation (+€2,736)
- Tangible fixed assets -€2,736
down €2,736 (-19.0%), from €14,426 to €11,690
of which Plant, machinery and equipment: -€1,402
- Receivables within one year -€1,268
down €1,268 (-6.5%), from €19,448 to €18,180
of which Trade receivables: -€1,444
- Trade debts +€4,145
up €4,145 (+506.2%), from €819 to €4,964
- Profit (loss) carried forward +€1,759
up €1,759 (+3.9%), from €44,668 to €46,428
- Gross operating margin -€10,431
down €10,431 (-45.9%), from €22,741 to €12,310
- Taxes -€1,726
down €1,726 (-33.7%), from €5,126 to €3,400
- Financial charges -€801
down €801 (-24.6%), from €3,251 to €2,450
- Other operating charges -€502
down €502 (-20.3%), from €2,466 to €1,965
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 | €63,679 | €69,522 | +€5,843 | +9.2% |
| Fixed assets | 21/28 | €14,616 | €11,880 | -€2,736 | -18.7% |
| Tangible fixed assets | 22/27 | €14,426 | €11,690 | -€2,736 | -19.0% |
| Plant, machinery and equipment | 23 | €9,916 | €8,514 | -€1,402 | -14.1% |
| Furniture and vehicles | 24 | €4,511 | €3,177 | -€1,334 | -29.6% |
| Financial fixed assets | 28 | €190 | €190 | = | 0.0% |
| Current assets | 29/58 | €49,063 | €57,642 | +€8,579 | +17.5% |
| Amounts receivable within one year | 40/41 | €19,448 | €18,180 | -€1,268 | -6.5% |
| Trade receivables | 40 | €15,150 | €13,706 | -€1,444 | -9.5% |
| Other amounts receivable | 41 | €4,298 | €4,474 | +€176 | +4.1% |
| Cash at bank and in hand | 54/58 | €28,693 | €38,385 | +€9,692 | +33.8% |
| Deferred charges and accrued income | 490/1 | €922 | €1,077 | +€155 | +16.9% |
| Total equity and liabilities | 10/49 | €63,679 | €69,522 | +€5,843 | +9.2% |
| Equity | 10/15 | €48,868 | €50,628 | +€1,759 | +3.6% |
| Contributions | 10/11 | €4,200 | €4,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,668 | €46,428 | +€1,759 | +3.9% |
| Amounts payable | 17/49 | €14,811 | €18,895 | +€4,084 | +27.6% |
| Amounts payable within one year | 42/48 | €14,319 | €18,895 | +€4,576 | +32.0% |
| Trade debts | 44 | €819 | €4,964 | +€4,145 | +506.2% |
| Suppliers | 440/4 | €819 | €4,964 | +€4,145 | +506.2% |
| Taxes, remuneration and social security | 45 | €7,365 | €7,461 | +€96 | +1.3% |
| Taxes | 450/3 | €7,365 | €7,461 | +€96 | +1.3% |
| Other amounts payable | 47/48 | €6,135 | €6,469 | +€334 | +5.5% |
| Accrued charges and deferred income | 492/3 | €492 | €0 | -€492 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,736 | €2,736 | = | 0.0% |
| Other operating charges | 640/8 | €2,466 | €1,965 | -€502 | -20.3% |
| Gross operating margin | 9900 | €22,741 | €12,310 | -€10,431 | -45.9% |
| Operating profit (loss) | 9901 | €17,538 | €7,609 | -€9,929 | -56.6% |
| Financial charges | 65/66B | €3,251 | €2,450 | -€801 | -24.6% |
| Recurring financial charges | 65 | €3,251 | €2,450 | -€801 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | €14,287 | €5,159 | -€9,128 | -63.9% |
| Income taxes | 67/77 | €5,126 | €3,400 | -€1,726 | -33.7% |
| Profit (loss) for the period | 9904 | €9,161 | €1,759 | -€7,402 | -80.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,161 | €1,759 | -€7,402 | -80.8% |
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 8 October 2026 via checked.be.