BILEN: 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.
BILEN
Largest movements
- Cash +€140,831
up €140,831 (+1031.0%), from €13,660 to €154,490
mainly Net result for the year (+€177,030) and Other debts (+€139,296)
- Receivables within one year +€117,630
up €117,630 (+79.5%), from €148,019 to €265,649
of which Other amounts receivable: +€66,330
- Tangible fixed assets -€14,412
down €14,412 (-42.1%), from €34,219 to €19,807
of which Furniture and vehicles: -€14,156
- Other debts +€139,296
up €139,296 (+133899.8%), from €104 to €139,400
- Tax, wage and social debts +€101,030
up €101,030 (+301.8%), from €33,478 to €134,508
of which Taxes: +€114,630
- Short-term financial debts -€12,820
no longer reported in 2025 (was €12,820)
- Trade debts +€9,513
up €9,513 (+9.5%), from €100,442 to €109,955
- Profit (loss) carried forward +€7,030
up €7,030 (+24.0%), from €29,269 to €36,300
- Write-downs -€355,325
no longer reported in 2025 (was €355,325)
- Gross operating margin -€219,816
down €219,816 (-44.4%), from €494,716 to €274,900
- Taxes +€55,206
up €55,206 (+294.2%), from €18,763 to €73,969
- Other operating charges +€11,120
up €11,120 (+613.9%), from €1,811 to €12,931
- Financial income -€6,740
down €6,740 (-59.4%), from €11,339 to €4,599
of which Non-recurring financial income: -€10,000
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 | €195,897 | €439,946 | +€244,049 | +124.6% |
| Fixed assets | 21/28 | €34,219 | €19,807 | -€14,412 | -42.1% |
| Tangible fixed assets | 22/27 | €34,219 | €19,807 | -€14,412 | -42.1% |
| Plant, machinery and equipment | 23 | - | €363 | +€363 | |
| Furniture and vehicles | 24 | €29,196 | €15,041 | -€14,156 | -48.5% |
| Other tangible fixed assets | 26 | €5,022 | €4,403 | -€620 | -12.3% |
| Current assets | 29/58 | €161,679 | €420,139 | +€258,461 | +159.9% |
| Amounts receivable within one year | 40/41 | €148,019 | €265,649 | +€117,630 | +79.5% |
| Trade receivables | 40 | €86,462 | €137,762 | +€51,300 | +59.3% |
| Other amounts receivable | 41 | €61,557 | €127,887 | +€66,330 | +107.8% |
| Cash at bank and in hand | 54/58 | €13,660 | €154,490 | +€140,831 | +1031.0% |
| Total equity and liabilities | 10/49 | €195,897 | €439,946 | +€244,049 | +124.6% |
| Equity | 10/15 | €46,892 | €53,923 | +€7,030 | +15.0% |
| Contributions | 10/11 | €5,300 | €5,300 | = | 0.0% |
| Reserves | 13 | €12,323 | €12,323 | = | 0.0% |
| Distributable reserves | 133 | €12,323 | €12,323 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,269 | €36,300 | +€7,030 | +24.0% |
| Amounts payable | 17/49 | €149,005 | €386,023 | +€237,018 | +159.1% |
| Amounts payable after more than one year | 17 | €2,161 | - | -€2,161 | |
| Financial debts | 170/4 | €2,161 | - | -€2,161 | |
| Amounts payable within one year | 42/48 | €146,844 | €386,023 | +€239,179 | +162.9% |
| Current portion of amounts payable after more than one year | 42 | - | €2,161 | +€2,161 | |
| Financial debts | 43 | €12,820 | - | -€12,820 | |
| Credit institutions | 430/8 | €12,820 | - | -€12,820 | |
| Trade debts | 44 | €100,442 | €109,955 | +€9,513 | +9.5% |
| Suppliers | 440/4 | €100,442 | €109,955 | +€9,513 | +9.5% |
| Taxes, remuneration and social security | 45 | €33,478 | €134,508 | +€101,030 | +301.8% |
| Taxes | 450/3 | €19,878 | €134,508 | +€114,630 | +576.7% |
| Remuneration and social security | 454/9 | €13,600 | - | -€13,600 | |
| Other amounts payable | 47/48 | €104 | €139,400 | +€139,296 | +133899.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,775 | €14,866 | +€90 | +0.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €355,325 | - | -€355,325 | |
| Other operating charges | 640/8 | €1,811 | €12,931 | +€11,120 | +613.9% |
| Gross operating margin | 9900 | €494,716 | €274,900 | -€219,816 | -44.4% |
| Operating profit (loss) | 9901 | €122,804 | €247,103 | +€124,299 | +101.2% |
| Financial income | 75/76B | €11,339 | €4,599 | -€6,740 | -59.4% |
| Recurring financial income | 75 | €1,339 | €4,599 | +€3,260 | +243.4% |
| Non-recurring financial income | 76B | €10,000 | - | -€10,000 | |
| Financial charges | 65/66B | €1,376 | €702 | -€674 | -49.0% |
| Recurring financial charges | 65 | €1,376 | €702 | -€674 | -49.0% |
| Profit (loss) for the period before taxes | 9903 | €132,768 | €251,000 | +€118,232 | +89.1% |
| Income taxes | 67/77 | €18,763 | €73,969 | +€55,206 | +294.2% |
| Profit (loss) for the period | 9904 | €114,005 | €177,030 | +€63,026 | +55.3% |
| Profit (loss) for the period to be appropriated | 9905 | €114,005 | €177,030 | +€63,026 | +55.3% |
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 1 October 2026 via checked.be.