BILLA GAZ: 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.
BILLA GAZ
Largest movements
- Current investments +€200,000
up €200,000 (+100%), from €200,000 to €400,000
- Receivables within one year -€101,886
down €101,886 (-41.5%), from €245,483 to €143,597
of which Trade receivables: -€102,082
- Tangible fixed assets -€78,142
down €78,142 (-8.7%), from €897,708 to €819,566
of which Furniture and vehicles: -€70,091
- Cash +€42,180
up €42,180 (+17.2%), from €245,743 to €287,923
mainly Net result for the year (+€339,470) and Depreciation (+€315,691)
- Profit (loss) carried forward +€339,470
up €339,470 (+64.5%), from €526,656 to €866,126
- Other debts -€138,538
down €138,538 (-58.0%), from €238,705 to €100,167
- Debts after one year -€133,201
down €133,201 (-37.5%), from €355,545 to €222,344
of which Financial debts: -€119,652
- Trade debts -€88,395
down €88,395 (-28.7%), from €308,209 to €219,814
- Tax, wage and social debts +€86,036
up €86,036 (+163%), from €52,678 to €138,714
of which Taxes: +€56,767
- Gross operating margin +€355,265
up €355,265 (+46.2%), from €769,295 to €1.1m
- Taxes +€56,729
up €56,729 (+104%), from €54,472 to €111,201
- Staff costs +€51,193
up €51,193 (+21.8%), from €234,397 to €285,590
- Write-downs +€45,598
new in 2025: €45,598
- Depreciation +€17,267
up €17,267 (+5.8%), from €298,424 to €315,691
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 | €1,716,366 | €1,764,603 | +€48,236 | +2.8% |
| Fixed assets | 21/28 | €912,961 | €830,291 | -€82,670 | -9.1% |
| Intangible fixed assets | 21 | €15,253 | €10,490 | -€4,762 | -31.2% |
| Tangible fixed assets | 22/27 | €897,708 | €819,566 | -€78,142 | -8.7% |
| Plant, machinery and equipment | 23 | €201,024 | €240,273 | +€39,249 | +19.5% |
| Furniture and vehicles | 24 | €343,369 | €273,277 | -€70,091 | -20.4% |
| Leasing and similar rights | 25 | €118,534 | €70,272 | -€48,262 | -40.7% |
| Other tangible fixed assets | 26 | €225,151 | €226,113 | +€962 | +0.4% |
| Assets under construction and advance payments | 27 | €9,630 | €9,630 | = | 0.0% |
| Financial fixed assets | 28 | - | €235 | +€235 | |
| Current assets | 29/58 | €803,406 | €934,312 | +€130,906 | +16.3% |
| Stocks and contracts in progress | 3 | €100,003 | €89,013 | -€10,990 | -11.0% |
| Stocks | 30/36 | €100,003 | €89,013 | -€10,990 | -11.0% |
| Amounts receivable within one year | 40/41 | €245,483 | €143,597 | -€101,886 | -41.5% |
| Trade receivables | 40 | €220,367 | €118,285 | -€102,082 | -46.3% |
| Other amounts receivable | 41 | €25,116 | €25,312 | +€196 | +0.8% |
| Current investments | 50/53 | €200,000 | €400,000 | +€200,000 | +100% |
| Cash at bank and in hand | 54/58 | €245,743 | €287,923 | +€42,180 | +17.2% |
| Deferred charges and accrued income | 490/1 | €12,176 | €13,778 | +€1,601 | +13.2% |
| Total equity and liabilities | 10/49 | €1,716,366 | €1,764,603 | +€48,236 | +2.8% |
| Equity | 10/15 | €570,656 | €910,126 | +€339,470 | +59.5% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €526,656 | €866,126 | +€339,470 | +64.5% |
| Amounts payable | 17/49 | €1,145,710 | €854,477 | -€291,233 | -25.4% |
| Amounts payable after more than one year | 17 | €355,545 | €222,344 | -€133,201 | -37.5% |
| Financial debts | 170/4 | €271,625 | €151,972 | -€119,652 | -44.1% |
| Other amounts payable | 178/9 | €83,920 | €70,372 | -€13,548 | -16.1% |
| Amounts payable within one year | 42/48 | €789,251 | €631,219 | -€158,032 | -20.0% |
| Current portion of amounts payable after more than one year | 42 | €186,712 | €172,523 | -€14,190 | -7.6% |
| Trade debts | 44 | €308,209 | €219,814 | -€88,395 | -28.7% |
| Suppliers | 440/4 | €308,209 | €219,814 | -€88,395 | -28.7% |
| Advances received on contracts in progress | 46 | €2,947 | - | -€2,947 | |
| Taxes, remuneration and social security | 45 | €52,678 | €138,714 | +€86,036 | +163% |
| Taxes | 450/3 | €31,164 | €87,931 | +€56,767 | +182% |
| Remuneration and social security | 454/9 | €21,515 | €50,783 | +€29,269 | +136% |
| Other amounts payable | 47/48 | €238,705 | €100,167 | -€138,538 | -58.0% |
| Accrued charges and deferred income | 492/3 | €915 | €915 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €234,397 | €285,590 | +€51,193 | +21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €298,424 | €315,691 | +€17,267 | +5.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €45,598 | +€45,598 | |
| Other operating charges | 640/8 | €12,556 | €18,619 | +€6,063 | +48.3% |
| Non-recurring operating charges | 66A | €901 | €377 | -€525 | -58.2% |
| Gross operating margin | 9900 | €769,295 | €1,124,560 | +€355,265 | +46.2% |
| Operating profit (loss) | 9901 | €223,016 | €458,686 | +€235,669 | +106% |
| Financial income | 75/76B | €4,018 | €3,469 | -€548 | -13.7% |
| Recurring financial income | 75 | €4,018 | €3,469 | -€548 | -13.7% |
| Financial charges | 65/66B | €15,859 | €11,485 | -€4,374 | -27.6% |
| Recurring financial charges | 65 | €15,859 | €11,485 | -€4,374 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | €211,175 | €450,670 | +€239,495 | +113% |
| Income taxes | 67/77 | €54,472 | €111,201 | +€56,729 | +104% |
| Profit (loss) for the period | 9904 | €156,703 | €339,470 | +€182,766 | +117% |
| Profit (loss) for the period to be appropriated | 9905 | €156,703 | €339,470 | +€182,766 | +117% |
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 16 October 2026 via checked.be.