BILLAB: 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.
BILLAB
Largest movements
- Cash -€18,449
down €18,449 (-45.0%), from €40,964 to €22,516
mainly Contributions, distributions and other (-€117,000) and Receivables within one year (-€4,712)
- Tangible fixed assets -€11,500
down €11,500 (-23.2%), from €49,495 to €37,995
of which Furniture and vehicles: -€8,683
- Receivables within one year +€4,712
up €4,712 (+23.9%), from €19,691 to €24,403
of which Other amounts receivable: +€2,958
- Profit (loss) carried forward -€97,966
down €97,966 (-83.7%), from €117,071 to €19,106
- Other debts +€74,833
up €74,833 (+38421.2%), from €195 to €75,028
- Gross operating margin -€3,055
down €3,055 (-6.6%), from €46,624 to €43,569
- Depreciation -€1,915
down €1,915 (-12.4%), from €15,496 to €13,581
- Financial charges -€885
down €885 (-39.7%), from €2,229 to €1,344
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 | €135,150 | €110,463 | -€24,688 | -18.3% |
| Fixed assets | 21/28 | €74,495 | €62,995 | -€11,500 | -15.4% |
| Tangible fixed assets | 22/27 | €49,495 | €37,995 | -€11,500 | -23.2% |
| Land and buildings | 22 | €2,238 | €424 | -€1,814 | -81.1% |
| Plant, machinery and equipment | 23 | €2,421 | €2,344 | -€76 | -3.2% |
| Furniture and vehicles | 24 | €29,230 | €20,548 | -€8,683 | -29.7% |
| Other tangible fixed assets | 26 | €15,607 | €14,679 | -€928 | -5.9% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €60,655 | €47,468 | -€13,188 | -21.7% |
| Amounts receivable within one year | 40/41 | €19,691 | €24,403 | +€4,712 | +23.9% |
| Trade receivables | 40 | €17,545 | €19,300 | +€1,755 | +10.0% |
| Other amounts receivable | 41 | €2,146 | €5,103 | +€2,958 | +137.8% |
| Cash at bank and in hand | 54/58 | €40,964 | €22,516 | -€18,449 | -45.0% |
| Deferred charges and accrued income | 490/1 | - | €549 | +€549 | |
| Total equity and liabilities | 10/49 | €135,150 | €110,463 | -€24,688 | -18.3% |
| Equity | 10/15 | €121,071 | €23,106 | -€97,966 | -80.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €117,071 | €19,106 | -€97,966 | -83.7% |
| Amounts payable | 17/49 | €14,079 | €87,357 | +€73,278 | +520.5% |
| Amounts payable within one year | 42/48 | €14,079 | €87,357 | +€73,278 | +520.5% |
| Trade debts | 44 | €5,014 | €4,235 | -€779 | -15.5% |
| Suppliers | 440/4 | €5,014 | €4,235 | -€779 | -15.5% |
| Taxes, remuneration and social security | 45 | €8,870 | €8,095 | -€776 | -8.7% |
| Taxes | 450/3 | €8,870 | €8,095 | -€776 | -8.7% |
| Other amounts payable | 47/48 | €195 | €75,028 | +€74,833 | +38421.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,496 | €13,581 | -€1,915 | -12.4% |
| Other operating charges | 640/8 | €1,946 | €1,516 | -€430 | -22.1% |
| Non-recurring operating charges | 66A | €495 | €1,051 | +€555 | +112.1% |
| Gross operating margin | 9900 | €46,624 | €43,569 | -€3,055 | -6.6% |
| Operating profit (loss) | 9901 | €28,686 | €27,421 | -€1,265 | -4.4% |
| Financial charges | 65/66B | €2,229 | €1,344 | -€885 | -39.7% |
| Recurring financial charges | 65 | €2,229 | €1,344 | -€885 | -39.7% |
| Profit (loss) for the period before taxes | 9903 | €26,457 | €26,077 | -€380 | -1.4% |
| Income taxes | 67/77 | €7,010 | €7,042 | +€33 | +0.5% |
| Profit (loss) for the period | 9904 | €19,448 | €19,034 | -€413 | -2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,448 | €19,034 | -€413 | -2.1% |
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 9 October 2026 via checked.be.