BIL MANAGEMENT: 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 MANAGEMENT
Largest movements
- Receivables within one year +€30,443
up €30,443 (+37.7%), from €80,852 to €111,295
of which Other amounts receivable: +€50,543
- Deferred charges and accrued income -€3,271
down €3,271 (-31.6%), from €10,360 to €7,089
- Profit (loss) carried forward +€27,057
up €27,057 (+52.5%), from €51,513 to €78,571
- Gross operating margin -€19,753
down €19,753 (-34.6%), from €57,156 to €37,403
- Taxes -€4,733
down €4,733 (-28.1%), from €16,844 to €12,110
- Financial income +€2,076
up €2,076 (+81.1%), from €2,559 to €4,635
- Financial charges -€1,070
down €1,070 (-35.3%), from €3,033 to €1,963
- Other operating charges -€822
down €822 (-67.1%), from €1,224 to €402
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €94,343 | €121,164 | +€26,820 | +28.4% |
| Fixed assets | 21/28 | €917 | €1,672 | +€755 | +82.4% |
| Tangible fixed assets | 22/27 | €917 | €1,672 | +€755 | +82.4% |
| Furniture and vehicles | 24 | €917 | €1,672 | +€755 | +82.4% |
| Current assets | 29/58 | €93,427 | €119,492 | +€26,065 | +27.9% |
| Amounts receivable within one year | 40/41 | €80,852 | €111,295 | +€30,443 | +37.7% |
| Trade receivables | 40 | €20,600 | €500 | -€20,100 | -97.6% |
| Other amounts receivable | 41 | €60,252 | €110,795 | +€50,543 | +83.9% |
| Cash at bank and in hand | 54/58 | €2,215 | €1,108 | -€1,107 | -50.0% |
| Deferred charges and accrued income | 490/1 | €10,360 | €7,089 | -€3,271 | -31.6% |
| Total equity and liabilities | 10/49 | €94,343 | €121,164 | +€26,820 | +28.4% |
| Equity | 10/15 | €57,713 | €84,771 | +€27,057 | +46.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,513 | €78,571 | +€27,057 | +52.5% |
| Amounts payable | 17/49 | €36,630 | €36,393 | -€237 | -0.6% |
| Amounts payable within one year | 42/48 | €36,130 | €35,893 | -€237 | -0.7% |
| Financial debts | 43 | €20 | €11 | -€9 | -44.6% |
| Credit institutions | 430/8 | €20 | €11 | -€9 | -44.6% |
| Trade debts | 44 | €4,411 | €4,301 | -€110 | -2.5% |
| Suppliers | 440/4 | €4,411 | €4,301 | -€110 | -2.5% |
| Taxes, remuneration and social security | 45 | €28,883 | €28,765 | -€118 | -0.4% |
| Taxes | 450/3 | €28,883 | €28,765 | -€118 | -0.4% |
| Other amounts payable | 47/48 | €2,815 | €2,815 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €500 | €500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €655 | €505 | -€149 | -22.8% |
| Other operating charges | 640/8 | €1,224 | €402 | -€822 | -67.1% |
| Gross operating margin | 9900 | €57,156 | €37,403 | -€19,753 | -34.6% |
| Operating profit (loss) | 9901 | €55,278 | €36,496 | -€18,782 | -34.0% |
| Financial income | 75/76B | €2,559 | €4,635 | +€2,076 | +81.1% |
| Recurring financial income | 75 | €2,559 | €4,635 | +€2,076 | +81.1% |
| Financial charges | 65/66B | €3,033 | €1,963 | -€1,070 | -35.3% |
| Recurring financial charges | 65 | €3,033 | €1,963 | -€1,070 | -35.3% |
| Profit (loss) for the period before taxes | 9903 | €54,804 | €39,168 | -€15,636 | -28.5% |
| Income taxes | 67/77 | €16,844 | €12,110 | -€4,733 | -28.1% |
| Profit (loss) for the period | 9904 | €37,960 | €27,057 | -€10,903 | -28.7% |
| Profit (loss) for the period to be appropriated | 9905 | €37,960 | €27,057 | -€10,903 | -28.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.