BILICA: 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.
BILICA
Largest movements
- Cash -€100,425
down €100,425 (-12.2%), from €824,678 to €724,253
mainly Tax, wage and social debts (-€187,669) and Contributions, distributions and other (-€69,049)
- Receivables within one year +€41,257
up €41,257 (+14.9%), from €276,319 to €317,576
- Tax, wage and social debts -€187,669
down €187,669 (-100.0%), from €187,669 to €0
of which Taxes: -€186,678
- Other debts +€69,049
new in 2025: €69,049
- Trade debts +€42,124
up €42,124 (+249.7%), from €16,870 to €58,994
- Gross operating margin -€2.5m
down €2.5m (-94.5%), from €2.6m to €141,511
- Taxes -€595,817
down €595,817 (-94.8%), from €628,700 to €32,883
- Depreciation -€45,253
down €45,253 (-77.4%), from €58,490 to €13,237
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 | €1,675,402 | €1,603,184 | -€72,218 | -4.3% |
| Fixed assets | 21/28 | €573,936 | €560,700 | -€13,237 | -2.3% |
| Tangible fixed assets | 22/27 | €573,936 | €560,700 | -€13,237 | -2.3% |
| Land and buildings | 22 | €570,730 | €558,645 | -€12,084 | -2.1% |
| Plant, machinery and equipment | 23 | €981 | €424 | -€557 | -56.7% |
| Furniture and vehicles | 24 | €2,225 | €1,630 | -€596 | -26.8% |
| Current assets | 29/58 | €1,101,466 | €1,042,485 | -€58,981 | -5.4% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €276,319 | €317,576 | +€41,257 | +14.9% |
| Other amounts receivable | 41 | €276,319 | €317,576 | +€41,257 | +14.9% |
| Cash at bank and in hand | 54/58 | €824,678 | €724,253 | -€100,425 | -12.2% |
| Deferred charges and accrued income | 490/1 | €469 | €655 | +€186 | +39.7% |
| Total equity and liabilities | 10/49 | €1,675,402 | €1,603,184 | -€72,218 | -4.3% |
| Equity | 10/15 | €1,457,863 | €1,457,863 | = | 0.0% |
| Contributions | 10/11 | €1,296,000 | €1,296,000 | = | 0.0% |
| Capital | 10 | €1,296,000 | €1,296,000 | = | 0.0% |
| Issued capital | 100 | €1,296,000 | €1,296,000 | = | 0.0% |
| Reserves | 13 | €161,863 | €161,863 | = | 0.0% |
| Non-distributable reserves | 130/1 | €129,600 | €129,600 | = | 0.0% |
| Legal reserve | 130 | €129,600 | €129,600 | = | 0.0% |
| Distributable reserves | 133 | €32,263 | €32,263 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €217,539 | €145,321 | -€72,218 | -33.2% |
| Amounts payable within one year | 42/48 | €204,539 | €128,043 | -€76,496 | -37.4% |
| Trade debts | 44 | €16,870 | €58,994 | +€42,124 | +249.7% |
| Suppliers | 440/4 | €16,870 | €58,994 | +€42,124 | +249.7% |
| Taxes, remuneration and social security | 45 | €187,669 | €0 | -€187,669 | -100.0% |
| Taxes | 450/3 | €186,678 | €0 | -€186,678 | -100.0% |
| Remuneration and social security | 454/9 | €991 | €0 | -€991 | -100.0% |
| Other amounts payable | 47/48 | - | €69,049 | +€69,049 | |
| Accrued charges and deferred income | 492/3 | €13,000 | €17,278 | +€4,278 | +32.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,490 | €13,237 | -€45,253 | -77.4% |
| Other operating charges | 640/8 | €50,270 | €29,183 | -€21,087 | -41.9% |
| Gross operating margin | 9900 | €2,593,891 | €141,511 | -€2.5m | -94.5% |
| Operating profit (loss) | 9901 | €2,485,131 | €99,092 | -€2.4m | -96.0% |
| Financial income | 75/76B | €18,117 | €3,346 | -€14,772 | -81.5% |
| Recurring financial income | 75 | €18,117 | €3,346 | -€14,772 | -81.5% |
| Financial charges | 65/66B | €424 | €505 | +€81 | +19.1% |
| Recurring financial charges | 65 | €424 | €505 | +€81 | +19.1% |
| Profit (loss) for the period before taxes | 9903 | €2,502,824 | €101,932 | -€2.4m | -95.9% |
| Income taxes | 67/77 | €628,700 | €32,883 | -€595,817 | -94.8% |
| Profit (loss) for the period | 9904 | €1,874,125 | €69,049 | -€1.8m | -96.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,874,125 | €69,049 | -€1.8m | -96.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.