Billinvest: 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.
Billinvest
Largest movements
- Tangible fixed assets -€5,400
down €5,400 (-10.1%), from €53,439 to €48,039
of which Furniture and vehicles: -€6,268
- Cash +€4,368
up €4,368 (+21.8%), from €19,994 to €24,362
mainly Net result for the year (+€26,939) and Depreciation (+€13,250)
- Deferred charges and accrued income +€2,768
new in 2025: €2,768
- Receivables within one year +€2,170
up €2,170 (+15.4%), from €14,071 to €16,241
of which Trade receivables: +€2,723
- Profit (loss) carried forward +€26,939
up €26,939 (+708,933%), from €4 to €26,943
- Debts after one year -€19,641
down €19,641 (-49.8%), from €39,451 to €19,810
- Trade debts -€12,145
down €12,145 (-95.0%), from €12,788 to €643
- Current portion of long-term debt +€10,066
new in 2025: €10,066
- Tax, wage and social debts -€1,319
down €1,319 (-9.5%), from €13,862 to €12,543
- Gross operating margin +€2,205
up €2,205 (+4.7%), from €47,034 to €49,238
- Taxes -€1,479
down €1,479 (-17.4%), from €8,491 to €7,012
- Financial charges -€825
down €825 (-28.9%), from €2,857 to €2,031
- Other operating charges -€673
down €673 (-60.0%), from €1,121 to €448
- Depreciation -€511
down €511 (-3.7%), from €13,761 to €13,250
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 | €87,504 | €91,410 | +€3,906 | +4.5% |
| Fixed assets | 21/28 | €53,439 | €48,039 | -€5,400 | -10.1% |
| Tangible fixed assets | 22/27 | €53,439 | €48,039 | -€5,400 | -10.1% |
| Plant, machinery and equipment | 23 | - | €868 | +€868 | |
| Furniture and vehicles | 24 | €53,439 | €47,171 | -€6,268 | -11.7% |
| Current assets | 29/58 | €34,065 | €43,371 | +€9,306 | +27.3% |
| Amounts receivable within one year | 40/41 | €14,071 | €16,241 | +€2,170 | +15.4% |
| Trade receivables | 40 | €5,445 | €8,168 | +€2,723 | +50.0% |
| Other amounts receivable | 41 | €8,626 | €8,074 | -€553 | -6.4% |
| Cash at bank and in hand | 54/58 | €19,994 | €24,362 | +€4,368 | +21.8% |
| Deferred charges and accrued income | 490/1 | - | €2,768 | +€2,768 | |
| Total equity and liabilities | 10/49 | €87,504 | €91,410 | +€3,906 | +4.5% |
| Equity | 10/15 | €21,404 | €48,343 | +€26,939 | +126% |
| Contributions | 10/11 | €600 | €600 | = | 0.0% |
| Reserves | 13 | €20,800 | €20,800 | = | 0.0% |
| Distributable reserves | 133 | €20,800 | €20,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4 | €26,943 | +€26,939 | +708,933% |
| Amounts payable | 17/49 | €66,101 | €43,067 | -€23,033 | -34.8% |
| Amounts payable after more than one year | 17 | €39,451 | €19,810 | -€19,641 | -49.8% |
| Financial debts | 170/4 | €39,451 | €19,810 | -€19,641 | -49.8% |
| Amounts payable within one year | 42/48 | €26,650 | €23,252 | -€3,398 | -12.8% |
| Current portion of amounts payable after more than one year | 42 | - | €10,066 | +€10,066 | |
| Trade debts | 44 | €12,788 | €643 | -€12,145 | -95.0% |
| Suppliers | 440/4 | €12,788 | €643 | -€12,145 | -95.0% |
| Taxes, remuneration and social security | 45 | €13,862 | €12,543 | -€1,319 | -9.5% |
| Taxes | 450/3 | €13,862 | €12,543 | -€1,319 | -9.5% |
| Accrued charges and deferred income | 492/3 | - | €6 | +€6 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,761 | €13,250 | -€511 | -3.7% |
| Other operating charges | 640/8 | €1,121 | €448 | -€673 | -60.0% |
| Gross operating margin | 9900 | €47,034 | €49,238 | +€2,205 | +4.7% |
| Operating profit (loss) | 9901 | €32,152 | €35,540 | +€3,388 | +10.5% |
| Financial income | 75/76B | €0 | €443 | +€443 | +4,428,200% |
| Recurring financial income | 75 | €0 | €443 | +€443 | +4,428,200% |
| Financial charges | 65/66B | €2,857 | €2,031 | -€825 | -28.9% |
| Recurring financial charges | 65 | €2,857 | €2,031 | -€825 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | €29,295 | €33,952 | +€4,657 | +15.9% |
| Income taxes | 67/77 | €8,491 | €7,012 | -€1,479 | -17.4% |
| Profit (loss) for the period | 9904 | €20,804 | €26,939 | +€6,136 | +29.5% |
| Profit (loss) for the period to be appropriated | 9905 | €20,804 | €26,939 | +€6,136 | +29.5% |
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.