BILLANTIA: 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.
BILLANTIA
Largest movements
- Cash +€30,735
up €30,735 (+1,564%), from €1,965 to €32,700
mainly Net result for the year (+€21,906) and Stocks and contracts (+€3,491)
- Stocks and contracts -€3,491
no longer reported in 2025 (was €3,491)
- Receivables within one year -€2,197
down €2,197 (-62.2%), from €3,529 to €1,333
of which Other amounts receivable: -€2,794
- Formation expenses -€848
no longer reported in 2025 (was €848)
- Profit (loss) carried forward +€16,913
no longer reported in 2025 (was -€16,913)
- Reserves +€4,993
new in 2025: €4,993
- Tax, wage and social debts +€1,816
new in 2025: €1,816
- Other debts +€491
up €491 (+2.5%), from €19,382 to €19,874
- Gross operating margin +€41,275
up €41,275, from -€16,616 to €24,659
- Taxes +€1,816
new in 2025: €1,816
- Depreciation +€565
up €565 (+200%), from €283 to €848
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 | €9,983 | €34,182 | +€24,200 | +242% |
| Formation expenses | 20 | €848 | - | -€848 | |
| Fixed assets | 21/28 | €150 | €150 | = | 0.0% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €8,985 | €34,032 | +€25,047 | +279% |
| Stocks and contracts in progress | 3 | €3,491 | - | -€3,491 | |
| Stocks | 30/36 | €3,491 | - | -€3,491 | |
| Amounts receivable within one year | 40/41 | €3,529 | €1,333 | -€2,197 | -62.2% |
| Trade receivables | 40 | - | €598 | +€598 | |
| Other amounts receivable | 41 | €3,529 | €735 | -€2,794 | -79.2% |
| Cash at bank and in hand | 54/58 | €1,965 | €32,700 | +€30,735 | +1,564% |
| Total equity and liabilities | 10/49 | €9,983 | €34,182 | +€24,200 | +242% |
| Equity | 10/15 | -€9,413 | €12,493 | +€21,906 | |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | - | €4,993 | +€4,993 | |
| Distributable reserves | 133 | - | €4,993 | +€4,993 | |
| Profit (loss) carried forward | 14 | -€16,913 | - | +€16,913 | |
| Amounts payable | 17/49 | €19,395 | €21,689 | +€2,294 | +11.8% |
| Amounts payable within one year | 42/48 | €19,395 | €21,689 | +€2,294 | +11.8% |
| Trade debts | 44 | €13 | - | -€13 | |
| Suppliers | 440/4 | €13 | - | -€13 | |
| Taxes, remuneration and social security | 45 | - | €1,816 | +€1,816 | |
| Taxes | 450/3 | - | €1,816 | +€1,816 | |
| Other amounts payable | 47/48 | €19,382 | €19,874 | +€491 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €283 | €848 | +€565 | +200% |
| Gross operating margin | 9900 | -€16,616 | €24,659 | +€41,275 | |
| Operating profit (loss) | 9901 | -€16,898 | €23,812 | +€40,710 | |
| Financial charges | 65/66B | €14 | €90 | +€76 | +525% |
| Recurring financial charges | 65 | €14 | €90 | +€76 | +525% |
| Profit (loss) for the period before taxes | 9903 | -€16,913 | €23,722 | +€40,634 | |
| Income taxes | 67/77 | - | €1,816 | +€1,816 | |
| Profit (loss) for the period | 9904 | -€16,913 | €21,906 | +€38,818 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,913 | €21,906 | +€38,818 |
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 25 October 2026 via checked.be.