BILIUS: 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.
BILIUS
Largest movements
- Receivables within one year -€13,997
down €13,997 (-26.8%), from €52,300 to €38,303
of which Trade receivables: -€10,672
- Cash +€3,146
up €3,146 (+209.9%), from €1,499 to €4,644
mainly Other debts (+€29,147) and Receivables within one year (+€13,997)
- Tangible fixed assets +€1,000
up €1,000 (+5.5%), from €18,200 to €19,200
- Trade debts -€38,891
down €38,891 (-89.4%), from €43,508 to €4,617
- Other debts +€29,147
up €29,147 (+138.7%), from €21,015 to €50,162
- Staff costs -€10,658
down €10,658 (-60.5%), from €17,617 to €6,959
- Other operating charges +€5,901
up €5,901 (+374.8%), from €1,574 to €7,475
- Taxes +€1,991
new in 2025: €1,991
- Depreciation +€1,500
up €1,500 (+30.0%), from €5,000 to €6,500
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 | €71,999 | €62,147 | -€9,852 | -13.7% |
| Fixed assets | 21/28 | €18,200 | €19,200 | +€1,000 | +5.5% |
| Tangible fixed assets | 22/27 | €18,200 | €19,200 | +€1,000 | +5.5% |
| Furniture and vehicles | 24 | €18,200 | €19,200 | +€1,000 | +5.5% |
| Current assets | 29/58 | €53,799 | €42,947 | -€10,852 | -20.2% |
| Amounts receivable within one year | 40/41 | €52,300 | €38,303 | -€13,997 | -26.8% |
| Trade receivables | 40 | €48,863 | €38,191 | -€10,672 | -21.8% |
| Other amounts receivable | 41 | €3,437 | €112 | -€3,325 | -96.7% |
| Cash at bank and in hand | 54/58 | €1,499 | €4,644 | +€3,146 | +209.9% |
| Total equity and liabilities | 10/49 | €71,999 | €62,147 | -€9,852 | -13.7% |
| Equity | 10/15 | €7,476 | €7,368 | -€108 | -1.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,476 | €5,368 | -€108 | -2.0% |
| Amounts payable | 17/49 | €64,523 | €54,779 | -€9,744 | -15.1% |
| Amounts payable within one year | 42/48 | €64,523 | €54,779 | -€9,744 | -15.1% |
| Trade debts | 44 | €43,508 | €4,617 | -€38,891 | -89.4% |
| Suppliers | 440/4 | €43,508 | €4,617 | -€38,891 | -89.4% |
| Other amounts payable | 47/48 | €21,015 | €50,162 | +€29,147 | +138.7% |
| Remuneration, social security and pensions | 62 | €17,617 | €6,959 | -€10,658 | -60.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,000 | €6,500 | +€1,500 | +30.0% |
| Other operating charges | 640/8 | €1,574 | €7,475 | +€5,901 | +374.8% |
| Gross operating margin | 9900 | €23,039 | €22,817 | -€222 | -1.0% |
| Operating profit (loss) | 9901 | -€1,152 | €1,883 | +€3,035 | |
| Profit (loss) for the period before taxes | 9903 | -€1,152 | €1,883 | +€3,035 | |
| Income taxes | 67/77 | - | €1,991 | +€1,991 | |
| Profit (loss) for the period | 9904 | -€1,152 | -€108 | +€1,045 | +90.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,152 | -€108 | +€1,045 | +90.7% |
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 10 October 2026 via checked.be.