BILLY'S & CO: 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.
BILLY'S & CO
Largest movements
- Tangible fixed assets -€8,178
no longer reported in 2025 (was €8,178)
of which Furniture and vehicles: -€6,769
- Cash +€5,608
up €5,608 (+93.9%), from €5,973 to €11,581
mainly Investment in fixed assets (net) (+€8,178) and Trade debts (+€2,242)
- Current investments -€2,065
no longer reported in 2025 (was €2,065)
- Deferred charges and accrued income -€756
no longer reported in 2025 (was €756)
- Receivables within one year -€500
down €500 (-45.2%), from €1,106 to €606
- Tax, wage and social debts -€4,081
down €4,081 (-97.9%), from €4,170 to €89
- Trade debts +€2,242
up €2,242 (+511%), from €439 to €2,680
- Other debts -€2,197
no longer reported in 2025 (was €2,197)
- Profit (loss) carried forward -€1,855
down €1,855 (-20.0%), from €9,273 to €7,419
- Gross operating margin -€27,486
down €27,486, from €20,801 to -€6,685
- Depreciation -€8,619
no longer reported in 2025 (was €8,619)
- Financial income +€8,049
up €8,049 (+558,952%), from €1 to €8,050
- Taxes -€3,014
down €3,014 (-97.1%), from €3,102 to €89
- Other operating charges +€2,156
up €2,156 (+236%), from €914 to €3,070
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 | €18,079 | €12,187 | -€5,892 | -32.6% |
| Fixed assets | 21/28 | €8,178 | - | -€8,178 | |
| Tangible fixed assets | 22/27 | €8,178 | - | -€8,178 | |
| Plant, machinery and equipment | 23 | €1,409 | - | -€1,409 | |
| Furniture and vehicles | 24 | €6,769 | - | -€6,769 | |
| Current assets | 29/58 | €9,901 | €12,187 | +€2,287 | +23.1% |
| Amounts receivable within one year | 40/41 | €1,106 | €606 | -€500 | -45.2% |
| Other amounts receivable | 41 | €1,106 | €606 | -€500 | -45.2% |
| Current investments | 50/53 | €2,065 | - | -€2,065 | |
| Cash at bank and in hand | 54/58 | €5,973 | €11,581 | +€5,608 | +93.9% |
| Deferred charges and accrued income | 490/1 | €756 | - | -€756 | |
| Total equity and liabilities | 10/49 | €18,079 | €12,187 | -€5,892 | -32.6% |
| Equity | 10/15 | €11,273 | €9,419 | -€1,855 | -16.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,273 | €7,419 | -€1,855 | -20.0% |
| Amounts payable | 17/49 | €6,806 | €2,769 | -€4,037 | -59.3% |
| Amounts payable within one year | 42/48 | €6,806 | €2,769 | -€4,037 | -59.3% |
| Trade debts | 44 | €439 | €2,680 | +€2,242 | +511% |
| Suppliers | 440/4 | €439 | €2,680 | +€2,242 | +511% |
| Taxes, remuneration and social security | 45 | €4,170 | €89 | -€4,081 | -97.9% |
| Taxes | 450/3 | €4,170 | €89 | -€4,081 | -97.9% |
| Other amounts payable | 47/48 | €2,197 | - | -€2,197 | |
| Remuneration, social security and pensions | 62 | €1,525 | - | -€1,525 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,619 | - | -€8,619 | |
| Other operating charges | 640/8 | €914 | €3,070 | +€2,156 | +236% |
| Gross operating margin | 9900 | €20,801 | -€6,685 | -€27,486 | |
| Operating profit (loss) | 9901 | €9,744 | -€9,755 | -€19,499 | |
| Financial income | 75/76B | €1 | €8,050 | +€8,049 | +558,952% |
| Recurring financial income | 75 | €1 | €8,050 | +€8,049 | +558,952% |
| Financial charges | 65/66B | €60 | €62 | +€1 | +1.9% |
| Recurring financial charges | 65 | €60 | €62 | +€1 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €9,685 | -€1,766 | -€11,451 | |
| Income taxes | 67/77 | €3,102 | €89 | -€3,014 | -97.1% |
| Profit (loss) for the period | 9904 | €6,583 | -€1,855 | -€8,438 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,583 | -€1,855 | -€8,438 |
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 13 October 2026 via checked.be.