BIGUI CONCEPT: what changed
BIGUI CONCEPT
Largest movements
- Receivables within one year +€44,232
up €44,232 (+52.0%), from €85,092 to €129,324
of which Trade receivables: +€27,543
- Cash -€39,540
down €39,540 (-47.2%), from €83,697 to €44,157
mainly Investment in fixed assets (net) (-€90,325) and Receivables within one year (-€44,232)
- Tangible fixed assets +€28,293
up €28,293 (+13.0%), from €217,069 to €245,362
of which Plant, machinery and equipment: +€59,786
- Stocks and contracts +€8,660
up €8,660 (+50.2%), from €17,237 to €25,897
- Trade debts +€57,208
up €57,208 (+159%), from €36,021 to €93,229
- Profit (loss) carried forward +€39,183
up €39,183 (+485%), from €8,078 to €47,261
- Debts after one year -€30,105
down €30,105 (-18.0%), from €167,057 to €136,952
- Tax, wage and social debts -€13,143
down €13,143 (-39.0%), from €33,723 to €20,580
of which Remuneration and social security: -€9,311
- Current portion of long-term debt -€8,299
down €8,299 (-13.3%), from €62,387 to €54,088
- Staff costs +€45,278
up €45,278 (+19.9%), from €227,200 to €272,478
- Gross operating margin +€40,599
up €40,599 (+11.4%), from €356,065 to €396,664
- Taxes +€11,127
up €11,127 (+876%), from €1,270 to €12,397
- Depreciation +€6,808
up €6,808 (+12.3%), from €55,171 to €61,979
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €412,896 | €452,740 | +€39,844 | +9.6% |
| Fixed assets | 21/28 | €220,415 | €248,761 | +€28,346 | +12.9% |
| Intangible fixed assets | 21 | €1,755 | €1,908 | +€153 | +8.7% |
| Tangible fixed assets | 22/27 | €217,069 | €245,362 | +€28,293 | +13.0% |
| Plant, machinery and equipment | 23 | €118,823 | €178,609 | +€59,786 | +50.3% |
| Furniture and vehicles | 24 | €45,482 | €22,399 | -€23,083 | -50.8% |
| Leasing and similar rights | 25 | €18,002 | €13,643 | -€4,359 | -24.2% |
| Other tangible fixed assets | 26 | €34,762 | €30,711 | -€4,051 | -11.7% |
| Financial fixed assets | 28 | €1,591 | €1,491 | -€100 | -6.3% |
| Current assets | 29/58 | €192,481 | €203,979 | +€11,498 | +6.0% |
| Stocks and contracts in progress | 3 | €17,237 | €25,897 | +€8,660 | +50.2% |
| Stocks | 30/36 | €17,237 | €25,897 | +€8,660 | +50.2% |
| Amounts receivable within one year | 40/41 | €85,092 | €129,324 | +€44,232 | +52.0% |
| Trade receivables | 40 | €81,463 | €109,006 | +€27,543 | +33.8% |
| Other amounts receivable | 41 | €3,629 | €20,318 | +€16,689 | +460% |
| Cash at bank and in hand | 54/58 | €83,697 | €44,157 | -€39,540 | -47.2% |
| Deferred charges and accrued income | 490/1 | €6,455 | €4,601 | -€1,854 | -28.7% |
| Total equity and liabilities | 10/49 | €412,896 | €452,740 | +€39,844 | +9.6% |
| Equity | 10/15 | €26,678 | €65,861 | +€39,183 | +147% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,078 | €47,261 | +€39,183 | +485% |
| Amounts payable | 17/49 | €386,218 | €386,879 | +€661 | +0.2% |
| Amounts payable after more than one year | 17 | €167,057 | €136,952 | -€30,105 | -18.0% |
| Financial debts | 170/4 | €167,057 | €136,952 | -€30,105 | -18.0% |
| Amounts payable within one year | 42/48 | €219,161 | €249,927 | +€30,766 | +14.0% |
| Current portion of amounts payable after more than one year | 42 | €62,387 | €54,088 | -€8,299 | -13.3% |
| Trade debts | 44 | €36,021 | €93,229 | +€57,208 | +159% |
| Suppliers | 440/4 | €36,021 | €93,229 | +€57,208 | +159% |
| Taxes, remuneration and social security | 45 | €33,723 | €20,580 | -€13,143 | -39.0% |
| Taxes | 450/3 | €6,545 | €2,713 | -€3,832 | -58.5% |
| Remuneration and social security | 454/9 | €27,178 | €17,867 | -€9,311 | -34.3% |
| Other amounts payable | 47/48 | €87,030 | €82,030 | -€5,000 | -5.7% |
| Remuneration, social security and pensions | 62 | €227,200 | €272,478 | +€45,278 | +19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,171 | €61,979 | +€6,808 | +12.3% |
| Other operating charges | 640/8 | €4,830 | €5,909 | +€1,079 | +22.3% |
| Gross operating margin | 9900 | €356,065 | €396,664 | +€40,599 | +11.4% |
| Operating profit (loss) | 9901 | €68,864 | €56,298 | -€12,566 | -18.2% |
| Financial income | 75/76B | €551 | €689 | +€138 | +25.0% |
| Recurring financial income | 75 | €551 | €689 | +€138 | +25.0% |
| Financial charges | 65/66B | €4,991 | €5,407 | +€416 | +8.3% |
| Recurring financial charges | 65 | €4,991 | €5,407 | +€416 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | €64,424 | €51,580 | -€12,844 | -19.9% |
| Income taxes | 67/77 | €1,270 | €12,397 | +€11,127 | +876% |
| Profit (loss) for the period | 9904 | €63,154 | €39,183 | -€23,971 | -38.0% |
| Profit (loss) for the period to be appropriated | 9905 | €63,154 | €39,183 | -€23,971 | -38.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.