BILLISA: 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.
BILLISA
Largest movements
- Tangible fixed assets +€1.0m
up €1.0m (+403%), from €250,964 to €1.3m
of which Land and buildings: +€1.0m
- Receivables within one year +€56,678
up €56,678 (+97.7%), from €58,023 to €114,701
of which Trade receivables: +€64,701
- Cash +€40,648
up €40,648 (+926%), from €4,389 to €45,037
mainly Debts after one year (+€713,245) and Other debts (+€338,394)
- Debts after one year +€713,245
up €713,245 (+360%), from €198,344 to €911,590
- Other debts +€338,394
up €338,394 (+972%), from €34,808 to €373,202
- Profit (loss) carried forward +€39,918
up €39,918, from -€12,254 to €27,665
- Gross operating margin +€53,607
up €53,607 (+96.9%), from €55,337 to €108,944
- Depreciation +€40,038
up €40,038 (+248%), from €16,123 to €56,160
- Financial income +€23,982
new in 2025: €23,982
of which Financial income: +€23,982
- Staff costs -€23,837
no longer reported in 2025 (was €23,837)
- Financial charges +€15,529
up €15,529 (+275%), from €5,656 to €21,185
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 | €313,877 | €1,422,537 | +€1.1m | +353% |
| Fixed assets | 21/28 | €250,964 | €1,262,799 | +€1.0m | +403% |
| Tangible fixed assets | 22/27 | €250,964 | €1,262,799 | +€1.0m | +403% |
| Land and buildings | 22 | €240,730 | €1,254,801 | +€1.0m | +421% |
| Furniture and vehicles | 24 | €498 | €85 | -€413 | -83.0% |
| Other tangible fixed assets | 26 | €9,737 | €7,914 | -€1,823 | -18.7% |
| Current assets | 29/58 | €62,912 | €159,738 | +€96,825 | +154% |
| Amounts receivable within one year | 40/41 | €58,023 | €114,701 | +€56,678 | +97.7% |
| Trade receivables | 40 | €50,000 | €114,701 | +€64,701 | +129% |
| Other amounts receivable | 41 | €8,023 | - | -€8,023 | |
| Cash at bank and in hand | 54/58 | €4,389 | €45,037 | +€40,648 | +926% |
| Deferred charges and accrued income | 490/1 | €501 | - | -€501 | |
| Total equity and liabilities | 10/49 | €313,877 | €1,422,537 | +€1.1m | +353% |
| Equity | 10/15 | €7,746 | €47,665 | +€39,918 | +515% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,254 | €27,665 | +€39,918 | |
| Amounts payable | 17/49 | €306,130 | €1,374,872 | +€1.1m | +349% |
| Amounts payable after more than one year | 17 | €198,344 | €911,590 | +€713,245 | +360% |
| Financial debts | 170/4 | €198,344 | €911,590 | +€713,245 | +360% |
| Amounts payable within one year | 42/48 | €101,118 | €453,393 | +€352,274 | +348% |
| Current portion of amounts payable after more than one year | 42 | €43,294 | €55,313 | +€12,020 | +27.8% |
| Financial debts | 43 | €10,000 | €10,000 | = | 0.0% |
| Other loans | 439 | €10,000 | €10,000 | = | 0.0% |
| Trade debts | 44 | €13,017 | €8,963 | -€4,053 | -31.1% |
| Suppliers | 440/4 | €13,017 | €8,963 | -€4,053 | -31.1% |
| Taxes, remuneration and social security | 45 | - | €5,914 | +€5,914 | |
| Taxes | 450/3 | - | €5,914 | +€5,914 | |
| Other amounts payable | 47/48 | €34,808 | €373,202 | +€338,394 | +972% |
| Accrued charges and deferred income | 492/3 | €6,667 | €9,889 | +€3,222 | +48.3% |
| Remuneration, social security and pensions | 62 | €23,837 | - | -€23,837 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,123 | €56,160 | +€40,038 | +248% |
| Other operating charges | 640/8 | €3,126 | €8,158 | +€5,032 | +161% |
| Non-recurring operating charges | 66A | €36,366 | - | -€36,366 | |
| Gross operating margin | 9900 | €55,337 | €108,944 | +€53,607 | +96.9% |
| Operating profit (loss) | 9901 | -€24,114 | €44,626 | +€68,740 | |
| Financial income | 75/76B | - | €23,982 | +€23,982 | |
| Recurring financial income | 75 | - | €23,982 | +€23,982 | |
| Non-recurring financial income | 76B | - | €23,982 | +€23,982 | |
| Financial charges | 65/66B | €5,656 | €21,185 | +€15,529 | +275% |
| Recurring financial charges | 65 | €5,656 | €21,185 | +€15,529 | +275% |
| Profit (loss) for the period before taxes | 9903 | -€29,770 | €47,423 | +€77,193 | |
| Income taxes | 67/77 | - | €7,504 | +€7,504 | |
| Profit (loss) for the period | 9904 | -€29,770 | €39,918 | +€69,689 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,770 | €39,918 | +€69,689 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.