BIL: 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.
BIL
Largest movements
- Cash -€15,583
down €15,583 (-75.2%), from €20,721 to €5,137
mainly Net result for the year (-€12,745) and Tax, wage and social debts (-€11,464)
- Tangible fixed assets +€4,190
new in 2025: €4,190
- Deferred charges and accrued income -€2,723
no longer reported in 2025 (was €2,723)
- Receivables within one year -€1,808
down €1,808 (-33.5%), from €5,404 to €3,596
of which Trade receivables: -€1,617
- Profit (loss) carried forward -€12,745
down €12,745 (-244.1%), from -€5,222 to -€17,968
- Tax, wage and social debts -€11,464
down €11,464 (-56.8%), from €20,177 to €8,713
of which Taxes: -€11,859
- Other debts +€7,000
up €7,000 (+207.0%), from €3,381 to €10,381
- Trade debts +€1,412
up €1,412 (+21.9%), from €6,448 to €7,860
- Gross operating margin -€9,481
down €9,481 (-21.5%), from €44,009 to €34,528
- Taxes +€6,000
new in 2025: €6,000
- Purchases and services -€4,566
down €4,566 (-4.5%), from €102,390 to €97,823
- Financial charges -€2,006
down €2,006 (-96.9%), from €2,071 to €64
of which Non-recurring financial charges: -€2,020
- Other operating charges +€1,133
up €1,133 (+11.7%), from €9,690 to €10,823
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 | €45,244 | €29,446 | -€15,798 | -34.9% |
| Fixed assets | 21/28 | €7,770 | €11,960 | +€4,190 | +53.9% |
| Tangible fixed assets | 22/27 | - | €4,190 | +€4,190 | |
| Other tangible fixed assets | 26 | - | €4,190 | +€4,190 | |
| Financial fixed assets | 28 | €7,770 | €7,770 | = | 0.0% |
| Current assets | 29/58 | €37,474 | €17,485 | -€19,989 | -53.3% |
| Stocks and contracts in progress | 3 | €8,626 | €8,752 | +€126 | +1.5% |
| Stocks | 30/36 | €8,626 | €8,752 | +€126 | +1.5% |
| Amounts receivable within one year | 40/41 | €5,404 | €3,596 | -€1,808 | -33.5% |
| Trade receivables | 40 | €1,617 | - | -€1,617 | |
| Other amounts receivable | 41 | €3,787 | €3,596 | -€191 | -5.1% |
| Cash at bank and in hand | 54/58 | €20,721 | €5,137 | -€15,583 | -75.2% |
| Deferred charges and accrued income | 490/1 | €2,723 | - | -€2,723 | |
| Total equity and liabilities | 10/49 | €45,244 | €29,446 | -€15,798 | -34.9% |
| Equity | 10/15 | €15,238 | €2,492 | -€12,745 | -83.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€5,222 | -€17,968 | -€12,745 | -244.1% |
| Amounts payable | 17/49 | €30,006 | €26,954 | -€3,053 | -10.2% |
| Amounts payable within one year | 42/48 | €30,006 | €26,954 | -€3,053 | -10.2% |
| Trade debts | 44 | €6,448 | €7,860 | +€1,412 | +21.9% |
| Suppliers | 440/4 | €6,448 | €7,860 | +€1,412 | +21.9% |
| Taxes, remuneration and social security | 45 | €20,177 | €8,713 | -€11,464 | -56.8% |
| Taxes | 450/3 | €15,441 | €3,582 | -€11,859 | -76.8% |
| Remuneration and social security | 454/9 | €4,737 | €5,131 | +€395 | +8.3% |
| Other amounts payable | 47/48 | €3,381 | €10,381 | +€7,000 | +207.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €102,390 | €97,823 | -€4,566 | -4.5% |
| Remuneration, social security and pensions | 62 | €29,663 | €30,127 | +€464 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €260 | +€260 | |
| Other operating charges | 640/8 | €9,690 | €10,823 | +€1,133 | +11.7% |
| Gross operating margin | 9900 | €44,009 | €34,528 | -€9,481 | -21.5% |
| Operating profit (loss) | 9901 | €4,655 | -€6,681 | -€11,336 | |
| Financial charges | 65/66B | €2,071 | €64 | -€2,006 | -96.9% |
| Recurring financial charges | 65 | €51 | €64 | +€13 | +25.9% |
| Non-recurring financial charges | 66B | €2,020 | - | -€2,020 | |
| Profit (loss) for the period before taxes | 9903 | €2,585 | -€6,745 | -€9,330 | |
| Income taxes | 67/77 | - | €6,000 | +€6,000 | |
| Profit (loss) for the period | 9904 | €2,585 | -€12,745 | -€15,330 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,585 | -€12,745 | -€15,330 |
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.