BILLIEBUBS: 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.
BILLIEBUBS
Largest movements
- Stocks and contracts +€4,828
up €4,828 (+20.2%), from €23,959 to €28,788
- Cash -€4,797
down €4,797 (-55.8%), from €8,599 to €3,802
mainly Other debts (-€100,172) and Trade debts (-€19,171)
- Tangible fixed assets -€3,463
down €3,463 (-20.7%), from €16,715 to €13,252
of which Other tangible fixed assets: -€2,102
- Receivables within one year -€3,339
down €3,339 (-24.8%), from €13,454 to €10,115
of which Trade receivables: -€3,537
- Deferred charges and accrued income -€2,264
down €2,264 (-76.6%), from €2,958 to €693
- Other debts -€100,172
down €100,172 (-71.0%), from €141,172 to €41,000
- Contributions +€100,000
up €100,000 (+1,000%), from €10,000 to €110,000
- Short-term financial debts +€23,001
new in 2025: €23,001
- Trade debts -€19,171
down €19,171 (-57.3%), from €33,457 to €14,286
- Profit (loss) carried forward -€12,790
down €12,790 (-11.2%), from -€114,198 to -€126,989
- Staff costs -€7,340
down €7,340, from €7,091 to -€249
- Financial charges +€1,840
up €1,840 (+282%), from €652 to €2,492
- Financial income +€897
up €897 (+15,848%), from €6 to €903
- Gross operating margin -€846
down €846 (-15.4%), from -€5,507 to -€6,353
- Other operating charges +€262
up €262 (+39.6%), from €662 to €924
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 | €73,184 | €63,439 | -€9,745 | -13.3% |
| Fixed assets | 21/28 | €24,213 | €20,041 | -€4,173 | -17.2% |
| Intangible fixed assets | 21 | €5,498 | €4,789 | -€710 | -12.9% |
| Tangible fixed assets | 22/27 | €16,715 | €13,252 | -€3,463 | -20.7% |
| Plant, machinery and equipment | 23 | €3,282 | €2,311 | -€972 | -29.6% |
| Furniture and vehicles | 24 | €851 | €462 | -€389 | -45.7% |
| Other tangible fixed assets | 26 | €12,582 | €10,479 | -€2,102 | -16.7% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €48,970 | €43,398 | -€5,572 | -11.4% |
| Stocks and contracts in progress | 3 | €23,959 | €28,788 | +€4,828 | +20.2% |
| Stocks | 30/36 | €23,959 | €28,788 | +€4,828 | +20.2% |
| Amounts receivable within one year | 40/41 | €13,454 | €10,115 | -€3,339 | -24.8% |
| Trade receivables | 40 | €13,454 | €9,917 | -€3,537 | -26.3% |
| Other amounts receivable | 41 | - | €198 | +€198 | |
| Cash at bank and in hand | 54/58 | €8,599 | €3,802 | -€4,797 | -55.8% |
| Deferred charges and accrued income | 490/1 | €2,958 | €693 | -€2,264 | -76.6% |
| Total equity and liabilities | 10/49 | €73,184 | €63,439 | -€9,745 | -13.3% |
| Equity | 10/15 | -€104,198 | -€16,989 | +€87,210 | +83.7% |
| Contributions | 10/11 | €10,000 | €110,000 | +€100,000 | +1,000% |
| Profit (loss) carried forward | 14 | -€114,198 | -€126,989 | -€12,790 | -11.2% |
| Amounts payable | 17/49 | €177,382 | €80,427 | -€96,954 | -54.7% |
| Amounts payable within one year | 42/48 | €177,382 | €80,427 | -€96,954 | -54.7% |
| Financial debts | 43 | - | €23,001 | +€23,001 | |
| Credit institutions | 430/8 | - | €23,001 | +€23,001 | |
| Trade debts | 44 | €33,457 | €14,286 | -€19,171 | -57.3% |
| Suppliers | 440/4 | €33,457 | €14,286 | -€19,171 | -57.3% |
| Taxes, remuneration and social security | 45 | €2,753 | €2,140 | -€612 | -22.2% |
| Taxes | 450/3 | €25 | €340 | +€315 | +1,247% |
| Remuneration and social security | 454/9 | €2,727 | €1,800 | -€927 | -34.0% |
| Other amounts payable | 47/48 | €141,172 | €41,000 | -€100,172 | -71.0% |
| Non-recurring operating income | 76A | - | €2,306 | +€2,306 | |
| Remuneration, social security and pensions | 62 | €7,091 | -€249 | -€7,340 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,173 | €4,173 | = | 0.0% |
| Other operating charges | 640/8 | €662 | €924 | +€262 | +39.6% |
| Non-recurring operating charges | 66A | €337 | €0 | -€337 | -100% |
| Gross operating margin | 9900 | -€5,507 | -€6,353 | -€846 | -15.4% |
| Operating profit (loss) | 9901 | -€17,769 | -€11,201 | +€6,568 | +37.0% |
| Financial income | 75/76B | €6 | €903 | +€897 | +15,848% |
| Recurring financial income | 75 | €6 | €903 | +€897 | +15,848% |
| Financial charges | 65/66B | €652 | €2,492 | +€1,840 | +282% |
| Recurring financial charges | 65 | €652 | €2,492 | +€1,840 | +282% |
| Profit (loss) for the period before taxes | 9903 | -€18,416 | -€12,790 | +€5,626 | +30.5% |
| Profit (loss) for the period | 9904 | -€18,416 | -€12,790 | +€5,626 | +30.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,416 | -€12,790 | +€5,626 | +30.5% |
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 22 October 2026 via checked.be.