BIGTREES: 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.
BIGTREES
Largest movements
- Receivables within one year -€87,445
down €87,445 (-32.0%), from €273,093 to €185,648
- Tangible fixed assets +€3,257
up €3,257 (+27.9%), from €11,669 to €14,926
of which Furniture and vehicles: +€5,124
- Trade debts -€81,006
down €81,006 (-43.6%), from €185,646 to €104,640
- Other debts +€40,061
up €40,061 (+1363.1%), from €2,939 to €43,000
- Tax, wage and social debts -€37,177
down €37,177 (-57.7%), from €64,431 to €27,254
of which Taxes: -€25,530
- Current portion of long-term debt -€5,788
no longer reported in 2025 (was €5,788)
- Accrued charges and deferred income +€4,000
new in 2025: €4,000
- Gross operating margin +€10,421
up €10,421 (+4.0%), from €258,200 to €268,621
- Staff costs +€7,659
up €7,659 (+3.3%), from €235,275 to €242,934
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 | €322,906 | €243,995 | -€78,911 | -24.4% |
| Fixed assets | 21/28 | €13,729 | €19,421 | +€5,692 | +41.5% |
| Intangible fixed assets | 21 | - | €2,435 | +€2,435 | |
| Tangible fixed assets | 22/27 | €11,669 | €14,926 | +€3,257 | +27.9% |
| Plant, machinery and equipment | 23 | - | €870 | +€870 | |
| Furniture and vehicles | 24 | €5,129 | €10,253 | +€5,124 | +99.9% |
| Other tangible fixed assets | 26 | €6,540 | €3,803 | -€2,737 | -41.9% |
| Financial fixed assets | 28 | €2,060 | €2,060 | = | 0.0% |
| Current assets | 29/58 | €309,177 | €224,574 | -€84,603 | -27.4% |
| Amounts receivable within one year | 40/41 | €273,093 | €185,648 | -€87,445 | -32.0% |
| Trade receivables | 40 | €273,093 | €185,648 | -€87,445 | -32.0% |
| Cash at bank and in hand | 54/58 | €36,084 | €38,926 | +€2,842 | +7.9% |
| Total equity and liabilities | 10/49 | €322,906 | €243,995 | -€78,911 | -24.4% |
| Equity | 10/15 | €64,102 | €65,101 | +€999 | +1.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €126,417 | €126,418 | +€1 | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,051 | €4,052 | +€1 | 0.0% |
| Distributable reserves | 133 | €120,506 | €120,506 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,515 | -€67,517 | +€998 | +1.5% |
| Amounts payable | 17/49 | €258,804 | €178,894 | -€79,910 | -30.9% |
| Amounts payable within one year | 42/48 | €258,804 | €174,894 | -€83,910 | -32.4% |
| Current portion of amounts payable after more than one year | 42 | €5,788 | - | -€5,788 | |
| Trade debts | 44 | €185,646 | €104,640 | -€81,006 | -43.6% |
| Suppliers | 440/4 | €185,646 | €104,640 | -€81,006 | -43.6% |
| Taxes, remuneration and social security | 45 | €64,431 | €27,254 | -€37,177 | -57.7% |
| Taxes | 450/3 | €30,618 | €5,088 | -€25,530 | -83.4% |
| Remuneration and social security | 454/9 | €33,813 | €22,166 | -€11,647 | -34.4% |
| Other amounts payable | 47/48 | €2,939 | €43,000 | +€40,061 | +1363.1% |
| Accrued charges and deferred income | 492/3 | - | €4,000 | +€4,000 | |
| Remuneration, social security and pensions | 62 | €235,275 | €242,934 | +€7,659 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,001 | €8,678 | +€2,677 | +44.6% |
| Other operating charges | 640/8 | €11,626 | €10,675 | -€951 | -8.2% |
| Non-recurring operating charges | 66A | €640 | - | -€640 | |
| Gross operating margin | 9900 | €258,200 | €268,621 | +€10,421 | +4.0% |
| Operating profit (loss) | 9901 | €4,658 | €6,334 | +€1,676 | +36.0% |
| Financial income | 75/76B | €11 | - | -€11 | |
| Recurring financial income | 75 | €11 | - | -€11 | |
| Financial charges | 65/66B | €1,046 | €2,290 | +€1,244 | +118.9% |
| Recurring financial charges | 65 | €1,046 | €2,290 | +€1,244 | +118.9% |
| Profit (loss) for the period before taxes | 9903 | €3,623 | €4,044 | +€421 | +11.6% |
| Income taxes | 67/77 | €1,376 | €3,045 | +€1,669 | +121.3% |
| Profit (loss) for the period | 9904 | €2,247 | €999 | -€1,248 | -55.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,247 | €999 | -€1,248 | -55.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.