BILLY Live: 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 Live
Largest movements
- Tangible fixed assets -€58,373
down €58,373 (-5.0%), from €1.2m to €1.1m
of which Land and buildings: -€66,056
- Receivables within one year -€39,588
down €39,588 (-88.5%), from €44,720 to €5,131
- Debts after one year -€102,967
down €102,967 (-9.3%), from €1.1m to €1.0m
- Profit (loss) carried forward +€26,635
up €26,635 (+34.4%), from -€77,476 to -€50,841
- Other debts -€20,361
down €20,361 (-22.3%), from €91,261 to €70,900
- Gross operating margin +€52,168
up €52,168 (+72.5%), from €71,928 to €124,096
- Staff costs -€13,019
down €13,019, from €12,997 to -€22
- Depreciation +€3,529
up €3,529 (+4.7%), from €74,662 to €78,191
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 | €1,229,712 | €1,135,118 | -€94,594 | -7.7% |
| Fixed assets | 21/28 | €1,170,881 | €1,112,508 | -€58,373 | -5.0% |
| Tangible fixed assets | 22/27 | €1,170,881 | €1,112,508 | -€58,373 | -5.0% |
| Land and buildings | 22 | €1,118,488 | €1,052,432 | -€66,056 | -5.9% |
| Plant, machinery and equipment | 23 | €19,071 | €14,554 | -€4,517 | -23.7% |
| Furniture and vehicles | 24 | €33,323 | €45,522 | +€12,199 | +36.6% |
| Current assets | 29/58 | €58,831 | €22,610 | -€36,221 | -61.6% |
| Amounts receivable within one year | 40/41 | €44,720 | €5,131 | -€39,588 | -88.5% |
| Trade receivables | 40 | €44,720 | €5,131 | -€39,588 | -88.5% |
| Cash at bank and in hand | 54/58 | €13,262 | €17,479 | +€4,217 | +31.8% |
| Deferred charges and accrued income | 490/1 | €850 | - | -€850 | |
| Total equity and liabilities | 10/49 | €1,229,712 | €1,135,118 | -€94,594 | -7.7% |
| Equity | 10/15 | -€76,476 | -€49,841 | +€26,635 | +34.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,476 | -€50,841 | +€26,635 | +34.4% |
| Amounts payable | 17/49 | €1,306,188 | €1,184,959 | -€121,229 | -9.3% |
| Amounts payable after more than one year | 17 | €1,110,846 | €1,007,879 | -€102,967 | -9.3% |
| Financial debts | 170/4 | €1,110,846 | €1,007,879 | -€102,967 | -9.3% |
| Amounts payable within one year | 42/48 | €187,342 | €177,080 | -€10,262 | -5.5% |
| Current portion of amounts payable after more than one year | 42 | €78,610 | €84,616 | +€6,006 | +7.6% |
| Trade debts | 44 | €10,331 | €6,199 | -€4,132 | -40.0% |
| Suppliers | 440/4 | €10,331 | €6,199 | -€4,132 | -40.0% |
| Taxes, remuneration and social security | 45 | €7,140 | €15,364 | +€8,225 | +115.2% |
| Taxes | 450/3 | €7,140 | €15,364 | +€8,225 | +115.2% |
| Other amounts payable | 47/48 | €91,261 | €70,900 | -€20,361 | -22.3% |
| Accrued charges and deferred income | 492/3 | €8,000 | - | -€8,000 | |
| Remuneration, social security and pensions | 62 | €12,997 | -€22 | -€13,019 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,662 | €78,191 | +€3,529 | +4.7% |
| Gross operating margin | 9900 | €71,928 | €124,096 | +€52,168 | +72.5% |
| Operating profit (loss) | 9901 | -€15,732 | €45,927 | +€61,658 | |
| Financial income | 75/76B | €1 | €14 | +€13 | +2610.0% |
| Recurring financial income | 75 | €1 | €14 | +€13 | +2610.0% |
| Financial charges | 65/66B | €18,985 | €19,305 | +€321 | +1.7% |
| Recurring financial charges | 65 | €18,985 | €19,305 | +€321 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | -€34,716 | €26,635 | +€61,351 | |
| Profit (loss) for the period | 9904 | -€34,716 | €26,635 | +€61,351 | |
| Profit (loss) for the period to be appropriated | 9905 | -€34,716 | €26,635 | +€61,351 |
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 2 October 2026 via checked.be.