Billy & Co: what changed
Two fiscal 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.
Billy & Co
Largest movements
- Receivables within one year +€12,739
up €12,739 (+103.7%), from €12,287 to €25,026
of which Other amounts receivable: +€7,988
- Cash -€9,199
down €9,199 (-33.7%), from €27,260 to €18,060
mainly Contributions, distributions and other (-€30,000) and Receivables within one year (-€12,739)
- Deferred charges and accrued income -€967
down €967 (-75.1%), from €1,289 to €321
- Reserves -€30,000
down €30,000 (-94.2%), from €31,860 to €1,860
- Other debts +€27,503
up €27,503 (+5025.8%), from €547 to €28,050
- Tax, wage and social debts +€5,294
up €5,294 (+3716.8%), from €142 to €5,436
of which Taxes: +€3,794
- Profit (loss) carried forward +€908
up €908 (+6.5%), from €13,873 to €14,781
- Gross operating margin +€6,323
up €6,323, from -€1,933 to €4,389
- Financial income +€1,786
new in 2025: €1,786
- Depreciation +€1,124
up €1,124 (+76.5%), from €1,469 to €2,593
- Financial charges +€1,092
up €1,092 (+160.8%), from €679 to €1,771
- Taxes +€362
up €362 (+253.9%), from €142 to €504
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 | €54,336 | €57,586 | +€3,250 | +6.0% |
| Fixed assets | 21/28 | €13,501 | €14,179 | +€678 | +5.0% |
| Tangible fixed assets | 22/27 | €8,657 | €9,179 | +€522 | +6.0% |
| Furniture and vehicles | 24 | €5,806 | €6,627 | +€822 | +14.2% |
| Other tangible fixed assets | 26 | €2,852 | €2,552 | -€300 | -10.5% |
| Financial fixed assets | 28 | €4,844 | €5,000 | +€156 | +3.2% |
| Current assets | 29/58 | €40,836 | €43,408 | +€2,572 | +6.3% |
| Amounts receivable within one year | 40/41 | €12,287 | €25,026 | +€12,739 | +103.7% |
| Trade receivables | 40 | €2,058 | €6,809 | +€4,751 | +230.8% |
| Other amounts receivable | 41 | €10,229 | €18,216 | +€7,988 | +78.1% |
| Cash at bank and in hand | 54/58 | €27,260 | €18,060 | -€9,199 | -33.7% |
| Deferred charges and accrued income | 490/1 | €1,289 | €321 | -€967 | -75.1% |
| Total equity and liabilities | 10/49 | €54,336 | €57,586 | +€3,250 | +6.0% |
| Equity | 10/15 | €51,933 | €22,841 | -€29,092 | -56.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €31,860 | €1,860 | -€30,000 | -94.2% |
| Distributable reserves | 133 | €31,860 | €1,860 | -€30,000 | -94.2% |
| Profit (loss) carried forward | 14 | €13,873 | €14,781 | +€908 | +6.5% |
| Amounts payable | 17/49 | €2,403 | €34,746 | +€32,342 | +1345.6% |
| Amounts payable within one year | 42/48 | €2,403 | €34,746 | +€32,342 | +1345.6% |
| Trade debts | 44 | €1,714 | €1,259 | -€455 | -26.5% |
| Suppliers | 440/4 | €1,714 | €1,259 | -€455 | -26.5% |
| Taxes, remuneration and social security | 45 | €142 | €5,436 | +€5,294 | +3716.8% |
| Taxes | 450/3 | €142 | €3,936 | +€3,794 | +2663.7% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €547 | €28,050 | +€27,503 | +5025.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,469 | €2,593 | +€1,124 | +76.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€1,933 | €4,389 | +€6,323 | |
| Operating profit (loss) | 9901 | -€3,790 | €1,396 | +€5,186 | |
| Financial income | 75/76B | - | €1,786 | +€1,786 | |
| Recurring financial income | 75 | - | €1,786 | +€1,786 | |
| Financial charges | 65/66B | €679 | €1,771 | +€1,092 | +160.8% |
| Recurring financial charges | 65 | €679 | €1,771 | +€1,092 | +160.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,469 | €1,412 | +€5,880 | |
| Income taxes | 67/77 | €142 | €504 | +€362 | +253.9% |
| Profit (loss) for the period | 9904 | -€4,611 | €908 | +€5,519 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,611 | €908 | +€5,519 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.