BILLIARD: 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.
BILLIARD
Largest movements
- Receivables within one year +€24,241
up €24,241 (+21.9%), from €110,655 to €134,896
of which Trade receivables: +€25,772
- Tangible fixed assets -€16,673
down €16,673 (-31.6%), from €52,713 to €36,040
- Cash +€16,606
up €16,606 (+24.3%), from €68,241 to €84,847
mainly Net result for the year (+€20,239) and Trade debts (+€19,042)
- Financial fixed assets +€5,000
new in 2025: €5,000
- Profit (loss) carried forward +€20,239
up €20,239 (+11.7%), from €172,596 to €192,834
- Trade debts +€19,042
up €19,042 (+852.5%), from €2,234 to €21,275
- Tax, wage and social debts -€10,258
down €10,258 (-17.6%), from €58,386 to €48,128
- Gross operating margin -€68,618
down €68,618 (-60.0%), from €114,381 to €45,763
- Taxes -€12,095
down €12,095 (-60.9%), from €19,867 to €7,773
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 | €235,716 | €264,738 | +€29,022 | +12.3% |
| Fixed assets | 21/28 | €56,287 | €44,114 | -€12,173 | -21.6% |
| Intangible fixed assets | 21 | €3,574 | €3,074 | -€500 | -14.0% |
| Tangible fixed assets | 22/27 | €52,713 | €36,040 | -€16,673 | -31.6% |
| Furniture and vehicles | 24 | €52,713 | €36,040 | -€16,673 | -31.6% |
| Financial fixed assets | 28 | - | €5,000 | +€5,000 | |
| Current assets | 29/58 | €179,429 | €220,624 | +€41,195 | +23.0% |
| Amounts receivable within one year | 40/41 | €110,655 | €134,896 | +€24,241 | +21.9% |
| Trade receivables | 40 | €108,900 | €134,672 | +€25,772 | +23.7% |
| Other amounts receivable | 41 | €1,755 | €225 | -€1,530 | -87.2% |
| Cash at bank and in hand | 54/58 | €68,241 | €84,847 | +€16,606 | +24.3% |
| Deferred charges and accrued income | 490/1 | €533 | €880 | +€347 | +65.2% |
| Total equity and liabilities | 10/49 | €235,716 | €264,738 | +€29,022 | +12.3% |
| Equity | 10/15 | €175,096 | €195,334 | +€20,239 | +11.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €172,596 | €192,834 | +€20,239 | +11.7% |
| Amounts payable | 17/49 | €60,620 | €69,403 | +€8,783 | +14.5% |
| Amounts payable within one year | 42/48 | €60,620 | €69,403 | +€8,783 | +14.5% |
| Trade debts | 44 | €2,234 | €21,275 | +€19,042 | +852.5% |
| Suppliers | 440/4 | €2,234 | €21,275 | +€19,042 | +852.5% |
| Taxes, remuneration and social security | 45 | €58,386 | €48,128 | -€10,258 | -17.6% |
| Taxes | 450/3 | €58,386 | €48,128 | -€10,258 | -17.6% |
| Accrued charges and deferred income | 492/3 | - | €0 | +€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,278 | €17,173 | -€1,105 | -6.0% |
| Other operating charges | 640/8 | €1,123 | €367 | -€755 | -67.3% |
| Gross operating margin | 9900 | €114,381 | €45,763 | -€68,618 | -60.0% |
| Operating profit (loss) | 9901 | €94,980 | €28,222 | -€66,758 | -70.3% |
| Financial income | 75/76B | €5 | €4 | -€1 | -13.4% |
| Recurring financial income | 75 | €5 | €4 | -€1 | -13.4% |
| Financial charges | 65/66B | €143 | €215 | +€72 | +50.5% |
| Recurring financial charges | 65 | €143 | €215 | +€72 | +50.5% |
| Profit (loss) for the period before taxes | 9903 | €94,842 | €28,011 | -€66,831 | -70.5% |
| Income taxes | 67/77 | €19,867 | €7,773 | -€12,095 | -60.9% |
| Profit (loss) for the period | 9904 | €74,975 | €20,239 | -€54,736 | -73.0% |
| Profit (loss) for the period to be appropriated | 9905 | €74,975 | €20,239 | -€54,736 | -73.0% |
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.