BILL CAR: 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.
BILL CAR
Largest movements
- Cash -€60,174
down €60,174 (-28.9%), from €208,304 to €148,130
mainly Trade debts (-€80,105) and Receivables within one year (-€30,548)
- Receivables within one year +€30,548
up €30,548 (+13.1%), from €232,618 to €263,166
of which Trade receivables: +€25,123
- Trade debts -€80,105
down €80,105 (-25.5%), from €313,645 to €233,540
- Profit (loss) carried forward +€22,350
up €22,350 (+20.0%), from €111,528 to €133,878
- Other debts +€20,900
up €20,900 (+204%), from €10,262 to €31,163
- Tax, wage and social debts +€7,365
up €7,365 (+26.3%), from €28,003 to €35,368
- Current portion of long-term debt +€5,463
new in 2025: €5,463
- Gross operating margin +€30,970
up €30,970 (+11.2%), from €276,861 to €307,830
- Purchases and services -€14,934
down €14,934 (-1.9%), from €804,340 to €789,406
- Staff costs +€10,630
up €10,630 (+4.5%), from €238,135 to €248,765
- Taxes +€3,592
up €3,592 (+60.9%), from €5,897 to €9,489
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 | €482,039 | €458,012 | -€24,027 | -5.0% |
| Fixed assets | 21/28 | €20,397 | €21,244 | +€846 | +4.1% |
| Tangible fixed assets | 22/27 | €20,397 | €21,244 | +€846 | +4.1% |
| Plant, machinery and equipment | 23 | €321 | €606 | +€285 | +88.8% |
| Furniture and vehicles | 24 | €20,076 | €20,637 | +€561 | +2.8% |
| Current assets | 29/58 | €461,642 | €436,768 | -€24,873 | -5.4% |
| Stocks and contracts in progress | 3 | €20,719 | €25,471 | +€4,752 | +22.9% |
| Stocks | 30/36 | €20,719 | €25,471 | +€4,752 | +22.9% |
| Amounts receivable within one year | 40/41 | €232,618 | €263,166 | +€30,548 | +13.1% |
| Trade receivables | 40 | €225,067 | €250,190 | +€25,123 | +11.2% |
| Other amounts receivable | 41 | €7,551 | €12,976 | +€5,425 | +71.8% |
| Cash at bank and in hand | 54/58 | €208,304 | €148,130 | -€60,174 | -28.9% |
| Total equity and liabilities | 10/49 | €482,039 | €458,012 | -€24,027 | -5.0% |
| Equity | 10/15 | €130,128 | €152,478 | +€22,350 | +17.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €111,528 | €133,878 | +€22,350 | +20.0% |
| Amounts payable | 17/49 | €351,911 | €305,534 | -€46,377 | -13.2% |
| Amounts payable within one year | 42/48 | €351,911 | €305,534 | -€46,377 | -13.2% |
| Current portion of amounts payable after more than one year | 42 | - | €5,463 | +€5,463 | |
| Trade debts | 44 | €313,645 | €233,540 | -€80,105 | -25.5% |
| Suppliers | 440/4 | €313,645 | €233,540 | -€80,105 | -25.5% |
| Taxes, remuneration and social security | 45 | €28,003 | €35,368 | +€7,365 | +26.3% |
| Taxes | 450/3 | €28,003 | €35,368 | +€7,365 | +26.3% |
| Other amounts payable | 47/48 | €10,262 | €31,163 | +€20,900 | +204% |
| Goods, raw materials, services and sundry goods | 60/61 | €804,340 | €789,406 | -€14,934 | -1.9% |
| Remuneration, social security and pensions | 62 | €238,135 | €248,765 | +€10,630 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,194 | €10,024 | +€1,830 | +22.3% |
| Other operating charges | 640/8 | €4,950 | €6,647 | +€1,697 | +34.3% |
| Gross operating margin | 9900 | €276,861 | €307,830 | +€30,970 | +11.2% |
| Operating profit (loss) | 9901 | €25,582 | €42,394 | +€16,812 | +65.7% |
| Financial income | 75/76B | €392 | €948 | +€555 | +142% |
| Recurring financial income | 75 | €392 | €948 | +€555 | +142% |
| Financial charges | 65/66B | €11,961 | €11,504 | -€457 | -3.8% |
| Recurring financial charges | 65 | €11,961 | €11,504 | -€457 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €14,014 | €31,838 | +€17,825 | +127% |
| Income taxes | 67/77 | €5,897 | €9,489 | +€3,592 | +60.9% |
| Profit (loss) for the period | 9904 | €8,117 | €22,350 | +€14,233 | +175% |
| Profit (loss) for the period to be appropriated | 9905 | €8,117 | €22,350 | +€14,233 | +175% |
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 18 October 2026 via checked.be.