BILEL: 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.
BILEL
Largest movements
- Receivables within one year +€15,904
up €15,904 (+63.2%), from €25,155 to €41,059
of which Trade receivables: +€16,679
- Cash +€15,075
up €15,075 (+142.9%), from €10,552 to €25,628
mainly Net result for the year (+€44,985) and Tax, wage and social debts (+€5,985)
- Deferred charges and accrued income -€2,458
down €2,458 (-24.6%), from €9,975 to €7,517
- Reserves +€26,397
up €26,397 (+521.2%), from €5,064 to €31,461
- Tax, wage and social debts +€5,985
new in 2025: €5,985
- Other debts -€4,447
down €4,447 (-15.5%), from €28,687 to €24,240
- Gross operating margin +€24,301
up €24,301 (+60.8%), from €39,952 to €64,254
- Taxes +€4,493
up €4,493 (+52.4%), from €8,569 to €13,062
- Financial charges +€1,085
up €1,085 (+61.4%), from €1,767 to €2,852
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 | €55,082 | €84,141 | +€29,059 | +52.8% |
| Fixed assets | 21/28 | €9,399 | €9,937 | +€538 | +5.7% |
| Tangible fixed assets | 22/27 | €9,399 | €9,937 | +€538 | +5.7% |
| Plant, machinery and equipment | 23 | €1,229 | €3,055 | +€1,826 | +148.6% |
| Furniture and vehicles | 24 | €2,896 | €2,402 | -€494 | -17.0% |
| Other tangible fixed assets | 26 | €5,274 | €4,480 | -€795 | -15.1% |
| Current assets | 29/58 | €45,682 | €74,204 | +€28,522 | +62.4% |
| Amounts receivable within one year | 40/41 | €25,155 | €41,059 | +€15,904 | +63.2% |
| Trade receivables | 40 | €24,380 | €41,059 | +€16,679 | +68.4% |
| Other amounts receivable | 41 | €775 | - | -€775 | |
| Cash at bank and in hand | 54/58 | €10,552 | €25,628 | +€15,075 | +142.9% |
| Deferred charges and accrued income | 490/1 | €9,975 | €7,517 | -€2,458 | -24.6% |
| Total equity and liabilities | 10/49 | €55,082 | €84,141 | +€29,059 | +52.8% |
| Equity | 10/15 | €23,664 | €50,061 | +€26,397 | +111.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,064 | €31,461 | +€26,397 | +521.2% |
| Distributable reserves | 133 | €5,064 | €31,461 | +€26,397 | +521.2% |
| Amounts payable | 17/49 | €31,417 | €34,080 | +€2,662 | +8.5% |
| Amounts payable within one year | 42/48 | €31,417 | €33,316 | +€1,899 | +6.0% |
| Trade debts | 44 | €2,730 | €3,092 | +€362 | +13.2% |
| Suppliers | 440/4 | €2,730 | €3,092 | +€362 | +13.2% |
| Taxes, remuneration and social security | 45 | - | €5,985 | +€5,985 | |
| Taxes | 450/3 | - | €5,985 | +€5,985 | |
| Other amounts payable | 47/48 | €28,687 | €24,240 | -€4,447 | -15.5% |
| Accrued charges and deferred income | 492/3 | - | €763 | +€763 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,328 | €2,766 | +€438 | +18.8% |
| Other operating charges | 640/8 | €292 | €590 | +€298 | +101.9% |
| Gross operating margin | 9900 | €39,952 | €64,254 | +€24,301 | +60.8% |
| Operating profit (loss) | 9901 | €37,332 | €60,898 | +€23,566 | +63.1% |
| Financial income | 75/76B | €3 | €1 | -€1 | -52.5% |
| Recurring financial income | 75 | €3 | €1 | -€1 | -52.5% |
| Financial charges | 65/66B | €1,767 | €2,852 | +€1,085 | +61.4% |
| Recurring financial charges | 65 | €1,767 | €2,852 | +€1,085 | +61.4% |
| Profit (loss) for the period before taxes | 9903 | €35,568 | €58,047 | +€22,479 | +63.2% |
| Income taxes | 67/77 | €8,569 | €13,062 | +€4,493 | +52.4% |
| Profit (loss) for the period | 9904 | €26,999 | €44,985 | +€17,986 | +66.6% |
| Profit (loss) for the period to be appropriated | 9905 | €26,999 | €44,985 | +€17,986 | +66.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.