BILLE CONSTRUCT: 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.
BILLE CONSTRUCT
Largest movements
- Receivables within one year -€38,089
down €38,089 (-64.1%), from €59,429 to €21,340
of which Trade receivables: -€27,789
- Tangible fixed assets -€5,741
down €5,741 (-63.7%), from €9,010 to €3,268
of which Furniture and vehicles: -€4,498
- Cash +€3,925
up €3,925 (+1780.0%), from €221 to €4,146
mainly Receivables within one year (+€38,089) and Depreciation (+€5,741)
- Trade debts -€18,303
down €18,303 (-65.6%), from €27,899 to €9,596
- Current portion of long-term debt -€8,741
down €8,741 (-99.2%), from €8,815 to €74
- Tax, wage and social debts -€7,037
down €7,037 (-40.5%), from €17,354 to €10,318
- Profit (loss) carried forward -€4,237
down €4,237 (-78.1%), from €5,424 to €1,188
- Debts after one year -€1,588
down €1,588 (-38.1%), from €4,167 to €2,578
- Financial charges +€5,949
up €5,949 (+413.1%), from €1,440 to €7,389
- Gross operating margin -€2,366
down €2,366 (-20.1%), from €11,775 to €9,409
- Other operating charges +€1,198
up €1,198 (+210.3%), from €570 to €1,768
- Financial income -€696
down €696 (-35.7%), from €1,948 to €1,253
- Depreciation +€149
up €149 (+2.7%), from €5,592 to €5,741
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 | €68,659 | €28,754 | -€39,906 | -58.1% |
| Fixed assets | 21/28 | €9,010 | €3,268 | -€5,741 | -63.7% |
| Tangible fixed assets | 22/27 | €9,010 | €3,268 | -€5,741 | -63.7% |
| Plant, machinery and equipment | 23 | €3,514 | €2,271 | -€1,244 | -35.4% |
| Furniture and vehicles | 24 | €5,495 | €998 | -€4,498 | -81.8% |
| Current assets | 29/58 | €59,650 | €25,486 | -€34,164 | -57.3% |
| Amounts receivable within one year | 40/41 | €59,429 | €21,340 | -€38,089 | -64.1% |
| Trade receivables | 40 | €34,760 | €6,971 | -€27,789 | -79.9% |
| Other amounts receivable | 41 | €24,669 | €14,369 | -€10,300 | -41.8% |
| Cash at bank and in hand | 54/58 | €221 | €4,146 | +€3,925 | +1780.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €68,659 | €28,754 | -€39,906 | -58.1% |
| Equity | 10/15 | €10,424 | €6,188 | -€4,237 | -40.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,424 | €1,188 | -€4,237 | -78.1% |
| Amounts payable | 17/49 | €58,235 | €22,566 | -€35,669 | -61.2% |
| Amounts payable after more than one year | 17 | €4,167 | €2,578 | -€1,588 | -38.1% |
| Financial debts | 170/4 | €4,167 | €2,578 | -€1,588 | -38.1% |
| Amounts payable within one year | 42/48 | €54,068 | €19,988 | -€34,081 | -63.0% |
| Current portion of amounts payable after more than one year | 42 | €8,815 | €74 | -€8,741 | -99.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €27,899 | €9,596 | -€18,303 | -65.6% |
| Suppliers | 440/4 | €27,899 | €9,596 | -€18,303 | -65.6% |
| Taxes, remuneration and social security | 45 | €17,354 | €10,318 | -€7,037 | -40.5% |
| Taxes | 450/3 | €17,354 | €10,318 | -€7,037 | -40.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,592 | €5,741 | +€149 | +2.7% |
| Other operating charges | 640/8 | €570 | €1,768 | +€1,198 | +210.3% |
| Non-recurring operating charges | 66A | €2,378 | - | -€2,378 | |
| Gross operating margin | 9900 | €11,775 | €9,409 | -€2,366 | -20.1% |
| Operating profit (loss) | 9901 | €3,234 | €1,899 | -€1,335 | -41.3% |
| Financial income | 75/76B | €1,948 | €1,253 | -€696 | -35.7% |
| Recurring financial income | 75 | €1,948 | €1,253 | -€696 | -35.7% |
| Financial charges | 65/66B | €1,440 | €7,389 | +€5,949 | +413.1% |
| Recurring financial charges | 65 | €1,440 | €7,389 | +€5,949 | +413.1% |
| Profit (loss) for the period before taxes | 9903 | €3,743 | -€4,237 | -€7,980 | |
| Income taxes | 67/77 | - | €0 | = | |
| Profit (loss) for the period | 9904 | €3,743 | -€4,237 | -€7,980 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,743 | -€4,237 | -€7,980 |
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 3 October 2026 via checked.be.