BILLIE: 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.
BILLIE
Largest movements
- Cash +€35,100
up €35,100 (+41.4%), from €84,883 to €119,984
mainly Net result for the year (+€35,917) and Other debts (+€20,381)
- Tangible fixed assets -€16,068
down €16,068 (-5.4%), from €299,004 to €282,936
of which Furniture and vehicles: -€8,328
- Receivables within one year -€12,267
down €12,267 (-78.6%), from €15,615 to €3,348
of which Trade receivables: -€9,680
- Debts after one year -€21,366
down €21,366 (-10.1%), from €211,457 to €190,092
- Other debts +€20,381
up €20,381 (+23.4%), from €86,968 to €107,349
- Reserves +€5,917
up €5,917 (+9.2%), from €64,372 to €70,289
- Gross operating margin +€24,022
up €24,022 (+45.6%), from €52,646 to €76,668
- Financial charges +€4,606
up €4,606 (+51.4%), from €8,963 to €13,569
- Taxes +€4,265
up €4,265 (+79.2%), from €5,386 to €9,651
- Depreciation -€1,849
down €1,849 (-10.3%), from €17,917 to €16,068
- Other operating charges +€949
up €949 (+185%), from €513 to €1,463
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 | €399,689 | €406,268 | +€6,579 | +1.6% |
| Fixed assets | 21/28 | €299,004 | €282,936 | -€16,068 | -5.4% |
| Tangible fixed assets | 22/27 | €299,004 | €282,936 | -€16,068 | -5.4% |
| Land and buildings | 22 | €270,750 | €264,273 | -€6,477 | -2.4% |
| Plant, machinery and equipment | 23 | €10,868 | €9,604 | -€1,263 | -11.6% |
| Furniture and vehicles | 24 | €17,386 | €9,059 | -€8,328 | -47.9% |
| Current assets | 29/58 | €100,685 | €123,332 | +€22,647 | +22.5% |
| Amounts receivable within one year | 40/41 | €15,615 | €3,348 | -€12,267 | -78.6% |
| Trade receivables | 40 | €9,680 | €0 | -€9,680 | -100% |
| Other amounts receivable | 41 | €5,935 | €3,348 | -€2,587 | -43.6% |
| Cash at bank and in hand | 54/58 | €84,883 | €119,984 | +€35,100 | +41.4% |
| Deferred charges and accrued income | 490/1 | €186 | €0 | -€186 | -100% |
| Total equity and liabilities | 10/49 | €399,689 | €406,268 | +€6,579 | +1.6% |
| Equity | 10/15 | €74,372 | €80,289 | +€5,917 | +8.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €64,372 | €70,289 | +€5,917 | +9.2% |
| Distributable reserves | 133 | €64,372 | €70,289 | +€5,917 | +9.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €325,317 | €325,978 | +€662 | +0.2% |
| Amounts payable after more than one year | 17 | €211,457 | €190,092 | -€21,366 | -10.1% |
| Financial debts | 170/4 | €211,457 | €190,092 | -€21,366 | -10.1% |
| Amounts payable within one year | 42/48 | €112,508 | €135,887 | +€23,379 | +20.8% |
| Current portion of amounts payable after more than one year | 42 | €20,760 | €21,366 | +€606 | +2.9% |
| Trade debts | 44 | €657 | €524 | -€133 | -20.3% |
| Suppliers | 440/4 | €657 | €524 | -€133 | -20.3% |
| Taxes, remuneration and social security | 45 | €4,123 | €6,648 | +€2,525 | +61.2% |
| Taxes | 450/3 | €221 | €4,683 | +€4,462 | +2,017% |
| Remuneration and social security | 454/9 | €3,902 | €1,965 | -€1,937 | -49.6% |
| Other amounts payable | 47/48 | €86,968 | €107,349 | +€20,381 | +23.4% |
| Accrued charges and deferred income | 492/3 | €1,351 | €0 | -€1,351 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,917 | €16,068 | -€1,849 | -10.3% |
| Other operating charges | 640/8 | €513 | €1,463 | +€949 | +185% |
| Gross operating margin | 9900 | €52,646 | €76,668 | +€24,022 | +45.6% |
| Operating profit (loss) | 9901 | €34,216 | €59,137 | +€24,921 | +72.8% |
| Financial income | 75/76B | €13 | €0 | -€13 | -99.9% |
| Recurring financial income | 75 | €13 | €0 | -€13 | -99.9% |
| Financial charges | 65/66B | €8,963 | €13,569 | +€4,606 | +51.4% |
| Recurring financial charges | 65 | €8,963 | €13,569 | +€4,606 | +51.4% |
| Profit (loss) for the period before taxes | 9903 | €25,267 | €45,568 | +€20,301 | +80.3% |
| Income taxes | 67/77 | €5,386 | €9,651 | +€4,265 | +79.2% |
| Profit (loss) for the period | 9904 | €19,881 | €35,917 | +€16,036 | +80.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,881 | €35,917 | +€16,036 | +80.7% |
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 18 October 2026 via checked.be.