BILL&N CO: 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&N CO
Largest movements
- Cash +€97,308
up €97,308 (+128%), from €76,267 to €173,575
mainly Net result for the year (+€104,562) and Other debts (+€67,961)
- Intangible fixed assets -€25,000
down €25,000 (-16.7%), from €150,000 to €125,000
- Receivables within one year -€24,036
down €24,036 (-29.4%), from €81,815 to €57,779
of which Trade receivables: -€19,006
- Tangible fixed assets +€8,127
up €8,127 (+50.6%), from €16,067 to €24,194
of which Furniture and vehicles: +€9,290
- Other debts +€67,961
up €67,961 (+78.0%), from €87,098 to €155,060
- Debts after one year -€18,063
down €18,063 (-45.1%), from €40,070 to €22,007
- Tax, wage and social debts +€8,285
up €8,285 (+43.0%), from €19,260 to €27,545
- Gross operating margin +€36,849
up €36,849 (+28.5%), from €129,138 to €165,987
- Taxes +€6,944
up €6,944 (+34.8%), from €19,970 to €26,914
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 | €326,148 | €384,247 | +€58,099 | +17.8% |
| Fixed assets | 21/28 | €166,067 | €149,194 | -€16,873 | -10.2% |
| Intangible fixed assets | 21 | €150,000 | €125,000 | -€25,000 | -16.7% |
| Tangible fixed assets | 22/27 | €16,067 | €24,194 | +€8,127 | +50.6% |
| Furniture and vehicles | 24 | €3,967 | €13,258 | +€9,290 | +234% |
| Other tangible fixed assets | 26 | €12,100 | €10,936 | -€1,164 | -9.6% |
| Current assets | 29/58 | €160,080 | €235,053 | +€74,973 | +46.8% |
| Amounts receivable within one year | 40/41 | €81,815 | €57,779 | -€24,036 | -29.4% |
| Trade receivables | 40 | €76,785 | €57,779 | -€19,006 | -24.8% |
| Other amounts receivable | 41 | €5,030 | €0 | -€5,030 | -100% |
| Cash at bank and in hand | 54/58 | €76,267 | €173,575 | +€97,308 | +128% |
| Deferred charges and accrued income | 490/1 | €1,998 | €3,699 | +€1,701 | +85.1% |
| Total equity and liabilities | 10/49 | €326,148 | €384,247 | +€58,099 | +17.8% |
| Equity | 10/15 | €159,215 | €159,215 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €154,215 | €154,215 | = | 0.0% |
| Distributable reserves | 133 | €154,215 | €154,215 | = | 0.0% |
| Amounts payable | 17/49 | €166,933 | €225,032 | +€58,099 | +34.8% |
| Amounts payable after more than one year | 17 | €40,070 | €22,007 | -€18,063 | -45.1% |
| Financial debts | 170/4 | €40,070 | €22,007 | -€18,063 | -45.1% |
| Amounts payable within one year | 42/48 | €126,863 | €203,025 | +€76,163 | +60.0% |
| Current portion of amounts payable after more than one year | 42 | €17,355 | €18,063 | +€708 | +4.1% |
| Trade debts | 44 | €3,149 | €2,358 | -€792 | -25.1% |
| Suppliers | 440/4 | €3,149 | €2,358 | -€792 | -25.1% |
| Taxes, remuneration and social security | 45 | €19,260 | €27,545 | +€8,285 | +43.0% |
| Taxes | 450/3 | €19,260 | €27,545 | +€8,285 | +43.0% |
| Other amounts payable | 47/48 | €87,098 | €155,060 | +€67,961 | +78.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,877 | €30,561 | +€684 | +2.3% |
| Other operating charges | 640/8 | €808 | €1,758 | +€951 | +118% |
| Gross operating margin | 9900 | €129,138 | €165,987 | +€36,849 | +28.5% |
| Operating profit (loss) | 9901 | €98,453 | €133,667 | +€35,214 | +35.8% |
| Financial charges | 65/66B | €2,823 | €2,192 | -€631 | -22.4% |
| Recurring financial charges | 65 | €2,823 | €2,192 | -€631 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | €95,630 | €131,476 | +€35,845 | +37.5% |
| Income taxes | 67/77 | €19,970 | €26,914 | +€6,944 | +34.8% |
| Profit (loss) for the period | 9904 | €75,660 | €104,562 | +€28,902 | +38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €75,660 | €104,562 | +€28,902 | +38.2% |
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 24 October 2026 via checked.be.