BigWave: what changed
BigWave
Largest movements
- Cash +€2,904
up €2,904 (+148%), from €1,965 to €4,870
mainly Net result for the year (+€2,923) and Depreciation (+€407)
- Tangible fixed assets -€407
down €407 (-12.1%), from €3,358 to €2,950
of which Land and buildings: -€407
- Profit (loss) carried forward +€2,923
up €2,923 (+49.4%), from -€5,917 to -€2,994
- Tax, wage and social debts -€435
no longer reported in 2025 (was €435)
- Accrued charges and deferred income +€400
new in 2025: €400
- Other debts -€363
down €363 (-4.8%), from €7,496 to €7,132
- Gross operating margin +€18,266
up €18,266, from -€14,379 to €3,887
- Depreciation -€268
down €268 (-39.7%), from €675 to €407
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 | €5,484 | €7,988 | +€2,504 | +45.7% |
| Fixed assets | 21/28 | €3,358 | €2,950 | -€407 | -12.1% |
| Tangible fixed assets | 22/27 | €3,358 | €2,950 | -€407 | -12.1% |
| Land and buildings | 22 | €3,358 | €2,950 | -€407 | -12.1% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €2,126 | €5,037 | +€2,911 | +137% |
| Cash at bank and in hand | 54/58 | €1,965 | €4,870 | +€2,904 | +148% |
| Deferred charges and accrued income | 490/1 | €161 | €168 | +€7 | +4.2% |
| Total equity and liabilities | 10/49 | €5,484 | €7,988 | +€2,504 | +45.7% |
| Equity | 10/15 | -€2,917 | €6 | +€2,923 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,917 | -€2,994 | +€2,923 | +49.4% |
| Amounts payable | 17/49 | €8,401 | €7,982 | -€419 | -5.0% |
| Amounts payable within one year | 42/48 | €8,401 | €7,582 | -€819 | -9.7% |
| Trade debts | 44 | €470 | €450 | -€20 | -4.2% |
| Suppliers | 440/4 | €470 | €450 | -€20 | -4.2% |
| Taxes, remuneration and social security | 45 | €435 | - | -€435 | |
| Taxes | 450/3 | €435 | - | -€435 | |
| Other amounts payable | 47/48 | €7,496 | €7,132 | -€363 | -4.8% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €675 | €407 | -€268 | -39.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€14,379 | €3,887 | +€18,266 | |
| Operating profit (loss) | 9901 | -€15,442 | €3,080 | +€18,521 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €80 | €157 | +€77 | +95.8% |
| Recurring financial charges | 65 | €80 | €157 | +€77 | +95.8% |
| Profit (loss) for the period before taxes | 9903 | -€15,522 | €2,923 | +€18,445 | |
| Profit (loss) for the period | 9904 | -€15,522 | €2,923 | +€18,445 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,522 | €2,923 | +€18,445 |
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.