BILL BOY GROUP: 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.
BILL BOY GROUP
Largest movements
- Receivables within one year -€660,206
down €660,206 (-28.3%), from €2.3m to €1.7m
of which Other amounts receivable: -€461,501
- Other debts -€490,927
down €490,927 (-47.8%), from €1.0m to €536,573
- Tax, wage and social debts -€224,042
down €224,042 (-87.0%), from €257,612 to €33,570
of which Taxes: -€213,305
- Profit (loss) carried forward +€131,413
up €131,413 (+4.9%), from €2.7m to €2.8m
- Staff costs -€55,021
down €55,021 (-15.1%), from €364,219 to €309,197
- Gross operating margin -€49,156
down €49,156 (-10.2%), from €480,099 to €430,943
- Financial income -€15,063
down €15,063 (-25.4%), from €59,215 to €44,152
- Taxes +€5,598
up €5,598 (+28.8%), from €19,463 to €25,061
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 | €9,153,914 | €8,555,742 | -€598,172 | -6.5% |
| Fixed assets | 21/28 | €6,806,476 | €6,806,476 | = | 0.0% |
| Financial fixed assets | 28 | €6,806,476 | €6,806,476 | = | 0.0% |
| Current assets | 29/58 | €2,347,437 | €1,749,265 | -€598,172 | -25.5% |
| Amounts receivable within one year | 40/41 | €2,331,364 | €1,671,158 | -€660,206 | -28.3% |
| Trade receivables | 40 | €580,018 | €381,313 | -€198,705 | -34.3% |
| Other amounts receivable | 41 | €1,751,347 | €1,289,846 | -€461,501 | -26.4% |
| Cash at bank and in hand | 54/58 | €16,073 | €78,107 | +€62,034 | +386.0% |
| Total equity and liabilities | 10/49 | €9,153,914 | €8,555,742 | -€598,172 | -6.5% |
| Equity | 10/15 | €7,842,384 | €7,980,714 | +€138,330 | +1.8% |
| Contributions | 10/11 | €4,806,703 | €4,806,703 | = | 0.0% |
| Capital | 10 | €4,806,703 | €4,806,703 | = | 0.0% |
| Issued capital | 100 | €4,806,703 | €4,806,703 | = | 0.0% |
| Reserves | 13 | €351,962 | €358,879 | +€6,916 | +2.0% |
| Non-distributable reserves | 130/1 | €313,448 | €320,364 | +€6,916 | +2.2% |
| Legal reserve | 130 | €313,448 | €320,364 | +€6,916 | +2.2% |
| Distributable reserves | 133 | €38,514 | €38,514 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,683,719 | €2,815,132 | +€131,413 | +4.9% |
| Amounts payable | 17/49 | €1,311,529 | €575,028 | -€736,501 | -56.2% |
| Amounts payable within one year | 42/48 | €1,311,529 | €575,028 | -€736,501 | -56.2% |
| Trade debts | 44 | €26,417 | €4,885 | -€21,532 | -81.5% |
| Suppliers | 440/4 | €26,417 | €4,885 | -€21,532 | -81.5% |
| Taxes, remuneration and social security | 45 | €257,612 | €33,570 | -€224,042 | -87.0% |
| Taxes | 450/3 | €240,888 | €27,583 | -€213,305 | -88.5% |
| Remuneration and social security | 454/9 | €16,724 | €5,987 | -€10,737 | -64.2% |
| Other amounts payable | 47/48 | €1,027,500 | €536,573 | -€490,927 | -47.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €364,219 | €309,197 | -€55,021 | -15.1% |
| Other operating charges | 640/8 | €2,771 | €2,121 | -€650 | -23.5% |
| Gross operating margin | 9900 | €480,099 | €430,943 | -€49,156 | -10.2% |
| Operating profit (loss) | 9901 | €113,109 | €119,625 | +€6,516 | +5.8% |
| Financial income | 75/76B | €59,215 | €44,152 | -€15,063 | -25.4% |
| Recurring financial income | 75 | €59,215 | €44,152 | -€15,063 | -25.4% |
| Financial charges | 65/66B | €484 | €386 | -€98 | -20.2% |
| Recurring financial charges | 65 | €484 | €386 | -€98 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €171,840 | €163,391 | -€8,449 | -4.9% |
| Income taxes | 67/77 | €19,463 | €25,061 | +€5,598 | +28.8% |
| Profit (loss) for the period | 9904 | €152,377 | €138,330 | -€14,047 | -9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €152,377 | €138,330 | -€14,047 | -9.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.