BILD CONCEPT: 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.
BILD CONCEPT
Largest movements
- Receivables within one year +€986,997
up €986,997 (+109.3%), from €903,095 to €1.9m
of which Trade receivables: +€628,818
- Other debts +€559,128
new in 2025: €559,128
- Trade debts +€354,197
up €354,197 (+43.9%), from €807,265 to €1.2m
- Profit (loss) carried forward +€57,221
up €57,221 (+71.1%), from €80,439 to €137,660
- Turnover +€676,342
up €676,342 (+43.3%), from €1.6m to €2.2m
- Purchases and services +€667,336
up €667,336 (+44.4%), from €1.5m to €2.2m
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 | €908,984 | €1,897,472 | +€988,488 | +108.7% |
| Fixed assets | 21/28 | €5,793 | €3,103 | -€2,690 | -46.4% |
| Tangible fixed assets | 22/27 | €5,793 | €3,103 | -€2,690 | -46.4% |
| Furniture and vehicles | 24 | €5,793 | €3,103 | -€2,690 | -46.4% |
| Current assets | 29/58 | €903,191 | €1,894,370 | +€991,178 | +109.7% |
| Amounts receivable within one year | 40/41 | €903,095 | €1,890,092 | +€986,997 | +109.3% |
| Trade receivables | 40 | €877,717 | €1,506,535 | +€628,818 | +71.6% |
| Other amounts receivable | 41 | €25,378 | €383,556 | +€358,178 | +1411.4% |
| Current investments | 50/53 | - | €2,108 | +€2,108 | |
| Cash at bank and in hand | 54/58 | €29 | - | -€29 | |
| Deferred charges and accrued income | 490/1 | €68 | €2,170 | +€2,102 | +3104.9% |
| Total equity and liabilities | 10/49 | €908,984 | €1,897,472 | +€988,488 | +108.7% |
| Equity | 10/15 | €80,439 | €137,660 | +€57,221 | +71.1% |
| Profit (loss) carried forward | 14 | €80,439 | €137,660 | +€57,221 | +71.1% |
| Amounts payable | 17/49 | €828,546 | €1,759,812 | +€931,267 | +112.4% |
| Amounts payable within one year | 42/48 | €828,546 | €1,759,812 | +€931,267 | +112.4% |
| Trade debts | 44 | €807,265 | €1,161,463 | +€354,197 | +43.9% |
| Suppliers | 440/4 | €807,265 | €1,161,463 | +€354,197 | +43.9% |
| Taxes, remuneration and social security | 45 | €21,280 | €39,222 | +€17,942 | +84.3% |
| Taxes | 450/3 | €21,280 | €39,222 | +€17,942 | +84.3% |
| Other amounts payable | 47/48 | - | €559,128 | +€559,128 | |
| Turnover | 70 | €1,562,869 | €2,239,212 | +€676,342 | +43.3% |
| Non-recurring operating income | 76A | €4,277 | - | -€4,277 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,504,312 | €2,171,647 | +€667,336 | +44.4% |
| Remuneration, social security and pensions | 62 | €284 | €230 | -€54 | -19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,193 | €2,690 | +€1,497 | +125.4% |
| Other operating charges | 640/8 | €882 | €720 | -€162 | -18.4% |
| Gross operating margin | 9900 | €62,835 | €81,847 | +€19,013 | +30.3% |
| Operating profit (loss) | 9901 | €60,476 | €78,208 | +€17,732 | +29.3% |
| Financial income | 75/76B | - | €59 | +€59 | |
| Recurring financial income | 75 | - | €59 | +€59 | |
| Financial charges | 65/66B | €728 | €264 | -€464 | -63.8% |
| Recurring financial charges | 65 | €728 | €264 | -€464 | -63.8% |
| Profit (loss) for the period before taxes | 9903 | €59,748 | €78,003 | +€18,255 | +30.6% |
| Income taxes | 67/77 | €12,827 | €20,782 | +€7,954 | +62.0% |
| Profit (loss) for the period | 9904 | €46,920 | €57,221 | +€10,301 | +22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €46,920 | €57,221 | +€10,301 | +22.0% |
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.