BILJARTEXPRESS: 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.
BILJARTEXPRESS
Largest movements
- Tangible fixed assets -€8,547
down €8,547 (-18.4%), from €46,375 to €37,828
of which Plant, machinery and equipment: -€8,484
- Cash +€8,539
up €8,539 (+127%), from €6,704 to €15,242
mainly Depreciation (+€11,762) and Deferred charges and accrued income (+€3,842)
- Deferred charges and accrued income -€3,842
down €3,842 (-20.5%), from €18,733 to €14,891
- Stocks and contracts -€857
down €857 (-22.3%), from €3,841 to €2,984
- Debts after one year -€5,069
down €5,069 (-36.0%), from €14,072 to €9,003
- Other debts -€4,972
down €4,972 (-21.9%), from €22,664 to €17,692
- Tax, wage and social debts +€3,191
up €3,191 (+71.8%), from €4,442 to €7,634
- Profit (loss) carried forward +€1,672
up €1,672 (+17.8%), from -€9,385 to -€7,713
- Gross operating margin -€5,191
down €5,191 (-23.5%), from €22,049 to €16,858
- Depreciation -€2,380
down €2,380 (-16.8%), from €14,142 to €11,762
- Other operating charges -€1,614
down €1,614 (-43.0%), from €3,756 to €2,142
- Financial charges -€373
down €373 (-26.4%), from €1,415 to €1,042
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.
Derived cash bridge
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 | €75,652 | €70,945 | -€4,707 | -6.2% |
| Fixed assets | 21/28 | €46,375 | €37,828 | -€8,547 | -18.4% |
| Tangible fixed assets | 22/27 | €46,375 | €37,828 | -€8,547 | -18.4% |
| Plant, machinery and equipment | 23 | €44,985 | €36,501 | -€8,484 | -18.9% |
| Furniture and vehicles | 24 | €1,390 | €1,327 | -€63 | -4.5% |
| Current assets | 29/58 | €29,277 | €33,117 | +€3,840 | +13.1% |
| Stocks and contracts in progress | 3 | €3,841 | €2,984 | -€857 | -22.3% |
| Stocks | 30/36 | €3,841 | €2,984 | -€857 | -22.3% |
| Cash at bank and in hand | 54/58 | €6,704 | €15,242 | +€8,539 | +127% |
| Deferred charges and accrued income | 490/1 | €18,733 | €14,891 | -€3,842 | -20.5% |
| Total equity and liabilities | 10/49 | €75,652 | €70,945 | -€4,707 | -6.2% |
| Equity | 10/15 | €28,770 | €30,442 | +€1,672 | +5.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €18,156 | €18,156 | = | 0.0% |
| Distributable reserves | 133 | €18,156 | €18,156 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,385 | -€7,713 | +€1,672 | +17.8% |
| Amounts payable | 17/49 | €46,882 | €40,503 | -€6,379 | -13.6% |
| Amounts payable after more than one year | 17 | €14,072 | €9,003 | -€5,069 | -36.0% |
| Financial debts | 170/4 | €14,072 | €9,003 | -€5,069 | -36.0% |
| Amounts payable within one year | 42/48 | €32,810 | €31,499 | -€1,311 | -4.0% |
| Current portion of amounts payable after more than one year | 42 | €4,833 | €5,069 | +€236 | +4.9% |
| Trade debts | 44 | €871 | €1,105 | +€234 | +26.9% |
| Suppliers | 440/4 | €871 | €1,105 | +€234 | +26.9% |
| Taxes, remuneration and social security | 45 | €4,442 | €7,634 | +€3,191 | +71.8% |
| Taxes | 450/3 | €4,442 | €7,634 | +€3,191 | +71.8% |
| Other amounts payable | 47/48 | €22,664 | €17,692 | -€4,972 | -21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,142 | €11,762 | -€2,380 | -16.8% |
| Other operating charges | 640/8 | €3,756 | €2,142 | -€1,614 | -43.0% |
| Gross operating margin | 9900 | €22,049 | €16,858 | -€5,191 | -23.5% |
| Operating profit (loss) | 9901 | €4,151 | €2,954 | -€1,198 | -28.9% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €1,415 | €1,042 | -€373 | -26.4% |
| Recurring financial charges | 65 | €1,415 | €1,042 | -€373 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | €2,736 | €1,914 | -€822 | -30.1% |
| Income taxes | 67/77 | €254 | €241 | -€13 | -5.0% |
| Profit (loss) for the period | 9904 | €2,482 | €1,672 | -€810 | -32.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,482 | €1,672 | -€810 | -32.6% |
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 15 October 2026 via checked.be.