BILIR: 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.
BILIR
Largest movements
- Receivables within one year +€4,044
up €4,044 (+9.3%), from €43,395 to €47,439
of which Other amounts receivable: +€4,659
- Cash +€3,065
up €3,065 (+44.0%), from €6,966 to €10,031
mainly Net result for the year (+€9,347) and Stocks and contracts (+€2,055)
- Stocks and contracts -€2,055
no longer reported in 2024 (was €2,055)
- Profit (loss) carried forward +€9,347
up €9,347, from -€1,261 to €8,086
- Trade debts -€4,773
down €4,773 (-28.9%), from €16,530 to €11,757
- Gross operating margin +€5,630
up €5,630 (+92.5%), from €6,089 to €11,719
- Other operating charges -€1,861
down €1,861 (-46.2%), from €4,028 to €2,167
- Financial charges -€613
down €613 (-76.2%), from €804 to €191
- Financial income -€285
down €285 (-38.0%), from €750 to €465
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,895 | €57,470 | +€4,575 | +8.6% |
| Fixed assets | 21/28 | €479 | - | -€479 | |
| Tangible fixed assets | 22/27 | €479 | - | -€479 | |
| Plant, machinery and equipment | 23 | €351 | - | -€351 | |
| Furniture and vehicles | 24 | €128 | - | -€128 | |
| Current assets | 29/58 | €52,416 | €57,470 | +€5,054 | +9.6% |
| Stocks and contracts in progress | 3 | €2,055 | - | -€2,055 | |
| Stocks | 30/36 | €2,055 | - | -€2,055 | |
| Amounts receivable within one year | 40/41 | €43,395 | €47,439 | +€4,044 | +9.3% |
| Trade receivables | 40 | €21,556 | €20,941 | -€615 | -2.9% |
| Other amounts receivable | 41 | €21,839 | €26,498 | +€4,659 | +21.3% |
| Cash at bank and in hand | 54/58 | €6,966 | €10,031 | +€3,065 | +44.0% |
| Total equity and liabilities | 10/49 | €52,895 | €57,470 | +€4,575 | +8.6% |
| Equity | 10/15 | €24,510 | €33,857 | +€9,347 | +38.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €7,179 | €7,179 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €5,320 | €5,320 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,261 | €8,086 | +€9,347 | |
| Amounts payable | 17/49 | €28,385 | €23,613 | -€4,772 | -16.8% |
| Amounts payable within one year | 42/48 | €24,556 | €19,783 | -€4,773 | -19.4% |
| Trade debts | 44 | €16,530 | €11,757 | -€4,773 | -28.9% |
| Suppliers | 440/4 | €16,530 | €11,757 | -€4,773 | -28.9% |
| Taxes, remuneration and social security | 45 | €8,026 | €8,026 | = | 0.0% |
| Taxes | 450/3 | €8,026 | €8,026 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,829 | €3,830 | +€1 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €428 | €479 | +€51 | +11.9% |
| Other operating charges | 640/8 | €4,028 | €2,167 | -€1,861 | -46.2% |
| Gross operating margin | 9900 | €6,089 | €11,719 | +€5,630 | +92.5% |
| Operating profit (loss) | 9901 | €1,633 | €9,073 | +€7,440 | +456% |
| Financial income | 75/76B | €750 | €465 | -€285 | -38.0% |
| Recurring financial income | 75 | €750 | €465 | -€285 | -38.0% |
| Financial charges | 65/66B | €804 | €191 | -€613 | -76.2% |
| Recurring financial charges | 65 | €804 | €191 | -€613 | -76.2% |
| Profit (loss) for the period before taxes | 9903 | €1,579 | €9,347 | +€7,768 | +492% |
| Profit (loss) for the period | 9904 | €1,579 | €9,347 | +€7,768 | +492% |
| Profit (loss) for the period to be appropriated | 9905 | €1,579 | €9,347 | +€7,768 | +492% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.