BILJARDIN: 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.
BILJARDIN
Largest movements
- Cash +€51,075
up €51,075 (+59.9%), from €85,231 to €136,306
mainly Depreciation (+€34,733) and Net result for the year (+€25,689)
- Tangible fixed assets -€31,151
down €31,151 (-12.4%), from €250,841 to €219,689
of which Furniture and vehicles: -€24,297
- Stocks and contracts +€18,036
up €18,036 (+16.5%), from €109,343 to €127,379
- Reserves +€25,689
up €25,689 (+30.2%), from €85,112 to €110,801
- Accrued charges and deferred income +€14,233
up €14,233 (+116.2%), from €12,249 to €26,482
- Debts after one year -€13,060
down €13,060 (-5.9%), from €219,543 to €206,483
- Tax, wage and social debts +€12,251
up €12,251 (+75.0%), from €16,340 to €28,591
of which Taxes: +€14,436
- Gross operating margin +€25,457
up €25,457 (+26.7%), from €95,495 to €120,952
- Staff costs -€14,478
down €14,478 (-28.6%), from €50,591 to €36,113
- Taxes +€8,673
up €8,673 (+211.0%), from €4,111 to €12,784
- Financial charges +€6,135
up €6,135 (+128.1%), from €4,791 to €10,926
- Depreciation +€5,342
up €5,342 (+18.2%), from €29,392 to €34,733
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 | €505,624 | €546,678 | +€41,054 | +8.1% |
| Fixed assets | 21/28 | €250,841 | €219,689 | -€31,151 | -12.4% |
| Tangible fixed assets | 22/27 | €250,841 | €219,689 | -€31,151 | -12.4% |
| Land and buildings | 22 | €150,782 | €141,474 | -€9,308 | -6.2% |
| Plant, machinery and equipment | 23 | €1,840 | €4,293 | +€2,453 | +133.3% |
| Furniture and vehicles | 24 | €98,219 | €73,922 | -€24,297 | -24.7% |
| Current assets | 29/58 | €254,783 | €326,988 | +€72,206 | +28.3% |
| Stocks and contracts in progress | 3 | €109,343 | €127,379 | +€18,036 | +16.5% |
| Stocks | 30/36 | €109,343 | €127,379 | +€18,036 | +16.5% |
| Amounts receivable within one year | 40/41 | €15,435 | €18,214 | +€2,779 | +18.0% |
| Trade receivables | 40 | €6,481 | €11,047 | +€4,566 | +70.5% |
| Other amounts receivable | 41 | €8,954 | €7,166 | -€1,787 | -20.0% |
| Current investments | 50/53 | €38,903 | €38,903 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €85,231 | €136,306 | +€51,075 | +59.9% |
| Deferred charges and accrued income | 490/1 | €5,871 | €6,187 | +€316 | +5.4% |
| Total equity and liabilities | 10/49 | €505,624 | €546,678 | +€41,054 | +8.1% |
| Equity | 10/15 | €215,312 | €241,001 | +€25,689 | +11.9% |
| Contributions | 10/11 | €130,200 | €130,200 | = | 0.0% |
| Reserves | 13 | €85,112 | €110,801 | +€25,689 | +30.2% |
| Distributable reserves | 133 | €85,112 | €110,801 | +€25,689 | +30.2% |
| Amounts payable | 17/49 | €290,312 | €305,677 | +€15,365 | +5.3% |
| Amounts payable after more than one year | 17 | €219,543 | €206,483 | -€13,060 | -5.9% |
| Financial debts | 170/4 | €219,543 | €206,483 | -€13,060 | -5.9% |
| Amounts payable within one year | 42/48 | €58,520 | €72,712 | +€14,192 | +24.3% |
| Current portion of amounts payable after more than one year | 42 | €12,944 | €13,060 | +€116 | +0.9% |
| Trade debts | 44 | €11,283 | €13,358 | +€2,075 | +18.4% |
| Suppliers | 440/4 | €11,283 | €13,358 | +€2,075 | +18.4% |
| Advances received on contracts in progress | 46 | €60 | €973 | +€913 | +1521.4% |
| Taxes, remuneration and social security | 45 | €16,340 | €28,591 | +€12,251 | +75.0% |
| Taxes | 450/3 | €11,831 | €26,267 | +€14,436 | +122.0% |
| Remuneration and social security | 454/9 | €4,509 | €2,324 | -€2,185 | -48.5% |
| Other amounts payable | 47/48 | €17,893 | €16,730 | -€1,163 | -6.5% |
| Accrued charges and deferred income | 492/3 | €12,249 | €26,482 | +€14,233 | +116.2% |
| Non-recurring operating income | 76A | €28,290 | - | -€28,290 | |
| Remuneration, social security and pensions | 62 | €50,591 | €36,113 | -€14,478 | -28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,392 | €34,733 | +€5,342 | +18.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €991 | +€991 | |
| Other operating charges | 640/8 | €1,529 | €1,484 | -€45 | -3.0% |
| Gross operating margin | 9900 | €95,495 | €120,952 | +€25,457 | +26.7% |
| Operating profit (loss) | 9901 | €13,983 | €47,631 | +€33,648 | +240.6% |
| Financial income | 75/76B | €1,666 | €1,767 | +€101 | +6.1% |
| Recurring financial income | 75 | €1,666 | €1,515 | -€151 | -9.0% |
| Non-recurring financial income | 76B | - | €252 | +€252 | |
| Financial charges | 65/66B | €4,791 | €10,926 | +€6,135 | +128.1% |
| Recurring financial charges | 65 | €4,791 | €10,926 | +€6,135 | +128.1% |
| Profit (loss) for the period before taxes | 9903 | €10,858 | €38,473 | +€27,614 | +254.3% |
| Income taxes | 67/77 | €4,111 | €12,784 | +€8,673 | +211.0% |
| Profit (loss) for the period | 9904 | €6,747 | €25,689 | +€18,942 | +280.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,747 | €25,689 | +€18,942 | +280.7% |
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 9 October 2026 via checked.be.