BIL INVEST: 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.
BIL INVEST
Largest movements
- Tangible fixed assets +€69,896
up €69,896 (+1.3%), from €5.4m to €5.5m
of which Land and buildings: +€71,296
- Profit (loss) carried forward -€373,520
down €373,520 (-49.6%), from -€752,416 to -€1.1m
- Revaluation surpluses +€348,263
up €348,263 (+20.2%), from €1.7m to €2.1m
- Other debts +€222,321
up €222,321 (+48.8%), from €455,472 to €677,793
- Current portion of long-term debt -€81,465
down €81,465 (-28.7%), from €283,786 to €202,321
- Depreciation +€191,056
up €191,056 (+112%), from €170,795 to €361,851
- Other operating charges -€78,817
down €78,817 (-37.5%), from €210,407 to €131,590
- Financial charges +€70,098
up €70,098 (+56.9%), from €123,201 to €193,298
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.
Derived cash bridge
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 | €5,432,423 | €5,500,301 | +€67,878 | +1.2% |
| Fixed assets | 21/28 | €5,430,765 | €5,499,448 | +€68,683 | +1.3% |
| Intangible fixed assets | 21 | €26,814 | €25,601 | -€1,213 | -4.5% |
| Tangible fixed assets | 22/27 | €5,403,701 | €5,473,597 | +€69,896 | +1.3% |
| Land and buildings | 22 | €5,397,756 | €5,469,052 | +€71,296 | +1.3% |
| Plant, machinery and equipment | 23 | €5,945 | €4,544 | -€1,401 | -23.6% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €1,657 | €853 | -€805 | -48.6% |
| Cash at bank and in hand | 54/58 | €1,657 | €853 | -€805 | -48.6% |
| Total equity and liabilities | 10/49 | €5,432,423 | €5,500,301 | +€67,878 | +1.2% |
| Equity | 10/15 | €1,011,801 | €986,544 | -€25,257 | -2.5% |
| Contributions | 10/11 | €41,515 | €41,515 | = | 0.0% |
| Contributions outside capital | 11 | €41,515 | - | -€41,515 | |
| Share premium | 1100/10 | €41,515 | - | -€41,515 | |
| Revaluation surpluses | 12 | €1,722,702 | €2,070,966 | +€348,263 | +20.2% |
| Profit (loss) carried forward | 14 | -€752,416 | -€1,125,936 | -€373,520 | -49.6% |
| Amounts payable | 17/49 | €4,420,622 | €4,513,756 | +€93,135 | +2.1% |
| Amounts payable after more than one year | 17 | €3,392,552 | €3,425,728 | +€33,176 | +1.0% |
| Financial debts | 170/4 | €3,392,552 | €3,425,728 | +€33,176 | +1.0% |
| Amounts payable within one year | 42/48 | €1,003,069 | €1,088,028 | +€84,960 | +8.5% |
| Current portion of amounts payable after more than one year | 42 | €283,786 | €202,321 | -€81,465 | -28.7% |
| Financial debts | 43 | €12,870 | €10,472 | -€2,397 | -18.6% |
| Credit institutions | 430/8 | €12,870 | €10,472 | -€2,397 | -18.6% |
| Trade debts | 44 | €250,942 | €197,442 | -€53,499 | -21.3% |
| Suppliers | 440/4 | €250,942 | €197,442 | -€53,499 | -21.3% |
| Other amounts payable | 47/48 | €455,472 | €677,793 | +€222,321 | +48.8% |
| Accrued charges and deferred income | 492/3 | €25,001 | - | -€25,001 | |
| Remuneration, social security and pensions | 62 | €2,464 | - | -€2,464 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €170,795 | €361,851 | +€191,056 | +112% |
| Other operating charges | 640/8 | €210,407 | €131,590 | -€78,817 | -37.5% |
| Gross operating margin | 9900 | €312,955 | €312,647 | -€309 | -0.1% |
| Operating profit (loss) | 9901 | -€70,711 | -€180,794 | -€110,083 | -156% |
| Financial income | 75/76B | - | €572 | +€572 | |
| Recurring financial income | 75 | - | €572 | +€572 | |
| Financial charges | 65/66B | €123,201 | €193,298 | +€70,098 | +56.9% |
| Recurring financial charges | 65 | €123,201 | €193,298 | +€70,098 | +56.9% |
| Profit (loss) for the period before taxes | 9903 | -€193,912 | -€373,520 | -€179,608 | -92.6% |
| Profit (loss) for the period | 9904 | -€193,912 | -€373,520 | -€179,608 | -92.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€193,912 | -€373,520 | -€179,608 | -92.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.