BILEBS: 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.
BILEBS
Largest movements
- Receivables within one year +€60,684
up €60,684 (+43.1%), from €140,775 to €201,460
of which Trade receivables: +€100,157
- Deferred charges and accrued income -€4,382
down €4,382 (-87.7%), from €4,995 to €613
- Tangible fixed assets -€3,891
down €3,891 (-38.0%), from €10,232 to €6,341
- Trade debts +€101,647
new in 2025: €101,647
- Tax, wage and social debts -€64,957
down €64,957 (-62.7%), from €103,520 to €38,563
of which Taxes: -€35,325
- Profit (loss) carried forward +€14,896
up €14,896 (+36.4%), from €40,972 to €55,868
- Gross operating margin -€31,378
down €31,378 (-16.4%), from €191,780 to €160,402
- Staff costs +€9,310
up €9,310 (+7.2%), from €128,610 to €137,920
- Financial income +€3,673
new in 2025: €3,673
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 | €162,492 | €213,970 | +€51,478 | +31.7% |
| Formation expenses | 20 | €975 | €557 | -€419 | -42.9% |
| Fixed assets | 21/28 | €15,232 | €11,341 | -€3,891 | -25.5% |
| Tangible fixed assets | 22/27 | €10,232 | €6,341 | -€3,891 | -38.0% |
| Furniture and vehicles | 24 | €10,232 | €6,341 | -€3,891 | -38.0% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €146,284 | €202,072 | +€55,788 | +38.1% |
| Amounts receivable within one year | 40/41 | €140,775 | €201,460 | +€60,684 | +43.1% |
| Trade receivables | 40 | €49,930 | €150,086 | +€100,157 | +201% |
| Other amounts receivable | 41 | €90,846 | €51,373 | -€39,472 | -43.4% |
| Cash at bank and in hand | 54/58 | €514 | - | -€514 | |
| Deferred charges and accrued income | 490/1 | €4,995 | €613 | -€4,382 | -87.7% |
| Total equity and liabilities | 10/49 | €162,492 | €213,970 | +€51,478 | +31.7% |
| Equity | 10/15 | €57,972 | €72,868 | +€14,896 | +25.7% |
| Contributions | 10/11 | €17,000 | €17,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,972 | €55,868 | +€14,896 | +36.4% |
| Amounts payable | 17/49 | €104,520 | €141,102 | +€36,582 | +35.0% |
| Amounts payable within one year | 42/48 | €103,520 | €141,102 | +€37,582 | +36.3% |
| Financial debts | 43 | - | €891 | +€891 | |
| Credit institutions | 430/8 | - | €891 | +€891 | |
| Trade debts | 44 | - | €101,647 | +€101,647 | |
| Suppliers | 440/4 | - | €101,647 | +€101,647 | |
| Taxes, remuneration and social security | 45 | €103,520 | €38,563 | -€64,957 | -62.7% |
| Taxes | 450/3 | €62,870 | €27,545 | -€35,325 | -56.2% |
| Remuneration and social security | 454/9 | €40,650 | €11,019 | -€29,632 | -72.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,000 | - | -€1,000 | |
| Non-recurring operating income | 76A | - | €419 | +€419 | |
| Remuneration, social security and pensions | 62 | €128,610 | €137,920 | +€9,310 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,147 | €4,729 | -€419 | -8.1% |
| Other operating charges | 640/8 | €2,267 | €1,077 | -€1,191 | -52.5% |
| Non-recurring operating charges | 66A | €14,805 | - | -€14,805 | |
| Gross operating margin | 9900 | €191,780 | €160,402 | -€31,378 | -16.4% |
| Operating profit (loss) | 9901 | €40,949 | €16,677 | -€24,272 | -59.3% |
| Financial income | 75/76B | - | €3,673 | +€3,673 | |
| Recurring financial income | 75 | - | €3,673 | +€3,673 | |
| Financial charges | 65/66B | €2,841 | €1,104 | -€1,737 | -61.1% |
| Recurring financial charges | 65 | €2,841 | €1,104 | -€1,737 | -61.1% |
| Profit (loss) for the period before taxes | 9903 | €38,108 | €19,246 | -€18,862 | -49.5% |
| Income taxes | 67/77 | €5,648 | €4,350 | -€1,298 | -23.0% |
| Profit (loss) for the period | 9904 | €32,460 | €14,896 | -€17,564 | -54.1% |
| Profit (loss) for the period to be appropriated | 9905 | €32,460 | €14,896 | -€17,564 | -54.1% |
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 16 October 2026 via checked.be.