BillaLom: 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.
BillaLom
Largest movements
- Current investments +€75,000
up €75,000 (+75.0%), from €100,000 to €175,000
- Receivables within one year +€9,476
up €9,476 (+13.9%), from €67,928 to €77,404
of which Trade receivables: +€5,900
- Deferred charges and accrued income -€4,433
down €4,433 (-96.2%), from €4,607 to €174
- Cash +€3,202
up €3,202 (+10.6%), from €30,250 to €33,451
mainly Net result for the year (+€100,219) and Tax, wage and social debts (+€5,347)
- Reserves +€100,219
up €100,219 (+79.9%), from €125,357 to €225,576
- Other debts -€18,000
no longer reported in 2025 (was €18,000)
- Tax, wage and social debts +€5,347
up €5,347 (+10.3%), from €51,952 to €57,300
of which Taxes: +€5,347
- Trade debts -€4,323
down €4,323 (-96.6%), from €4,476 to €153
- Financial income +€1,739
up €1,739 (+742.4%), from €234 to €1,974
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 | €202,785 | €286,029 | +€83,244 | +41.1% |
| Current assets | 29/58 | €202,785 | €286,029 | +€83,244 | +41.1% |
| Amounts receivable within one year | 40/41 | €67,928 | €77,404 | +€9,476 | +13.9% |
| Trade receivables | 40 | €67,550 | €73,450 | +€5,900 | +8.7% |
| Other amounts receivable | 41 | €378 | €3,954 | +€3,576 | +944.9% |
| Current investments | 50/53 | €100,000 | €175,000 | +€75,000 | +75.0% |
| Cash at bank and in hand | 54/58 | €30,250 | €33,451 | +€3,202 | +10.6% |
| Deferred charges and accrued income | 490/1 | €4,607 | €174 | -€4,433 | -96.2% |
| Total equity and liabilities | 10/49 | €202,785 | €286,029 | +€83,244 | +41.1% |
| Equity | 10/15 | €128,357 | €228,576 | +€100,219 | +78.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €125,357 | €225,576 | +€100,219 | +79.9% |
| Distributable reserves | 133 | €125,357 | €225,576 | +€100,219 | +79.9% |
| Amounts payable | 17/49 | €74,428 | €57,453 | -€16,975 | -22.8% |
| Amounts payable within one year | 42/48 | €74,428 | €57,453 | -€16,975 | -22.8% |
| Trade debts | 44 | €4,476 | €153 | -€4,323 | -96.6% |
| Suppliers | 440/4 | €4,476 | €153 | -€4,323 | -96.6% |
| Taxes, remuneration and social security | 45 | €51,952 | €57,300 | +€5,347 | +10.3% |
| Taxes | 450/3 | €49,005 | €54,353 | +€5,347 | +10.9% |
| Remuneration and social security | 454/9 | €2,947 | €2,947 | +€0 | 0.0% |
| Other amounts payable | 47/48 | €18,000 | - | -€18,000 | |
| Gross operating margin | 9900 | €125,433 | €126,087 | +€654 | +0.5% |
| Operating profit (loss) | 9901 | €125,433 | €126,087 | +€654 | +0.5% |
| Financial income | 75/76B | €234 | €1,974 | +€1,739 | +742.4% |
| Recurring financial income | 75 | €234 | €1,974 | +€1,739 | +742.4% |
| Financial charges | 65/66B | €54 | €59 | +€5 | +8.9% |
| Recurring financial charges | 65 | €54 | €59 | +€5 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | €125,613 | €128,002 | +€2,389 | +1.9% |
| Income taxes | 67/77 | €27,110 | €27,782 | +€672 | +2.5% |
| Profit (loss) for the period | 9904 | €98,503 | €100,219 | +€1,717 | +1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €98,503 | €100,219 | +€1,717 | +1.7% |
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 5 October 2026 via checked.be.