Bigvar: 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.
Bigvar
Largest movements
- Receivables within one year -€138,976
down €138,976 (-77.5%), from €179,423 to €40,447
- Tangible fixed assets -€10,156
down €10,156 (-57.6%), from €17,632 to €7,475
of which Furniture and vehicles: -€9,471
- Cash +€4,049
up €4,049 (+34.6%), from €11,693 to €15,743
mainly Receivables within one year (+€138,976) and Net result for the year (+€52,735)
- Trade debts -€179,325
down €179,325 (-58.3%), from €307,537 to €128,212
- Profit (loss) carried forward +€52,735
up €52,735 (+7.7%), from -€680,917 to -€628,181
- Other debts -€11,541
down €11,541 (-4.9%), from €234,715 to €223,175
- Tax, wage and social debts -€6,542
down €6,542 (-44.9%), from €14,554 to €8,012
- Gross operating margin +€40,588
up €40,588 (+80.2%), from €50,599 to €91,188
- Other operating charges +€4,559
up €4,559 (+22.5%), from €20,247 to €24,806
- Financial charges -€1,522
down €1,522 (-12.9%), from €11,795 to €10,273
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 | €209,785 | €65,113 | -€144,672 | -69.0% |
| Fixed assets | 21/28 | €17,792 | €7,635 | -€10,156 | -57.1% |
| Tangible fixed assets | 22/27 | €17,632 | €7,475 | -€10,156 | -57.6% |
| Land and buildings | 22 | €2,271 | €1,585 | -€686 | -30.2% |
| Furniture and vehicles | 24 | €15,361 | €5,890 | -€9,471 | -61.7% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €191,994 | €57,478 | -€134,515 | -70.1% |
| Amounts receivable within one year | 40/41 | €179,423 | €40,447 | -€138,976 | -77.5% |
| Trade receivables | 40 | €179,423 | €40,447 | -€138,976 | -77.5% |
| Cash at bank and in hand | 54/58 | €11,693 | €15,743 | +€4,049 | +34.6% |
| Deferred charges and accrued income | 490/1 | €877 | €1,288 | +€411 | +46.8% |
| Total equity and liabilities | 10/49 | €209,785 | €65,113 | -€144,672 | -69.0% |
| Equity | 10/15 | -€598,296 | -€545,560 | +€52,735 | +8.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €32,621 | €32,621 | = | 0.0% |
| Distributable reserves | 133 | €32,621 | €32,621 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€680,917 | -€628,181 | +€52,735 | +7.7% |
| Amounts payable | 17/49 | €808,081 | €610,674 | -€197,407 | -24.4% |
| Amounts payable after more than one year | 17 | €101,275 | €101,275 | = | 0.0% |
| Financial debts | 170/4 | €101,275 | €101,275 | = | 0.0% |
| Amounts payable within one year | 42/48 | €706,806 | €509,399 | -€197,407 | -27.9% |
| Financial debts | 43 | €150,000 | €150,000 | = | 0.0% |
| Credit institutions | 430/8 | €150,000 | €150,000 | = | 0.0% |
| Trade debts | 44 | €307,537 | €128,212 | -€179,325 | -58.3% |
| Suppliers | 440/4 | €307,537 | €128,212 | -€179,325 | -58.3% |
| Taxes, remuneration and social security | 45 | €14,554 | €8,012 | -€6,542 | -44.9% |
| Taxes | 450/3 | €14,554 | €8,012 | -€6,542 | -44.9% |
| Other amounts payable | 47/48 | €234,715 | €223,175 | -€11,541 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,156 | €10,156 | = | 0.0% |
| Other operating charges | 640/8 | €20,247 | €24,806 | +€4,559 | +22.5% |
| Non-recurring operating charges | 66A | €685,853 | - | -€685,853 | |
| Gross operating margin | 9900 | €50,599 | €91,188 | +€40,588 | +80.2% |
| Operating profit (loss) | 9901 | -€665,658 | €56,225 | +€721,883 | |
| Financial income | 75/76B | €7,508 | €7,001 | -€507 | -6.8% |
| Recurring financial income | 75 | €7,508 | €7,001 | -€507 | -6.8% |
| Financial charges | 65/66B | €11,795 | €10,273 | -€1,522 | -12.9% |
| Recurring financial charges | 65 | €11,795 | €10,273 | -€1,522 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | -€669,945 | €52,953 | +€722,898 | |
| Income taxes | 67/77 | €222 | €217 | -€5 | -2.1% |
| Profit (loss) for the period | 9904 | -€670,167 | €52,735 | +€722,902 | |
| Profit (loss) for the period to be appropriated | 9905 | -€670,167 | €52,735 | +€722,902 |
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 7 October 2026 via checked.be.