Billycom: 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.
Billycom
Largest movements
- Tangible fixed assets +€14,872
up €14,872 (+27.5%), from €54,008 to €68,880
of which Other tangible fixed assets: +€18,231
- Cash +€10,589
up €10,589 (+31.8%), from €33,304 to €43,894
mainly Other debts (+€20,069) and Depreciation (+€10,470)
- Deferred charges and accrued income +€5,556
up €5,556 (+152.1%), from €3,652 to €9,208
- Receivables within one year -€4,858
down €4,858 (-3.7%), from €132,578 to €127,720
of which Trade receivables: -€7,848
- Other debts +€20,069
up €20,069 (+103.1%), from €19,472 to €39,541
- Tax, wage and social debts +€6,918
up €6,918 (+15.2%), from €45,634 to €52,552
of which Taxes: +€9,433
- Debts after one year +€4,845
up €4,845 (+10.8%), from €44,658 to €49,503
- Trade debts -€4,330
down €4,330 (-10.6%), from €40,824 to €36,494
- Staff costs -€141,365
down €141,365 (-36.5%), from €387,498 to €246,133
- Gross operating margin -€134,939
down €134,939 (-33.9%), from €398,246 to €263,307
- Depreciation +€6,446
up €6,446 (+160.2%), from €4,024 to €10,470
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 | €224,264 | €250,423 | +€26,159 | +11.7% |
| Fixed assets | 21/28 | €54,729 | €69,601 | +€14,872 | +27.2% |
| Tangible fixed assets | 22/27 | €54,008 | €68,880 | +€14,872 | +27.5% |
| Plant, machinery and equipment | 23 | €1,604 | €220 | -€1,384 | -86.3% |
| Furniture and vehicles | 24 | €6,812 | €4,837 | -€1,974 | -29.0% |
| Other tangible fixed assets | 26 | €45,592 | €63,823 | +€18,231 | +40.0% |
| Financial fixed assets | 28 | €721 | €721 | = | 0.0% |
| Current assets | 29/58 | €169,535 | €180,822 | +€11,287 | +6.7% |
| Amounts receivable within one year | 40/41 | €132,578 | €127,720 | -€4,858 | -3.7% |
| Trade receivables | 40 | €132,299 | €124,451 | -€7,848 | -5.9% |
| Other amounts receivable | 41 | €279 | €3,269 | +€2,989 | +1071.4% |
| Cash at bank and in hand | 54/58 | €33,304 | €43,894 | +€10,589 | +31.8% |
| Deferred charges and accrued income | 490/1 | €3,652 | €9,208 | +€5,556 | +152.1% |
| Total equity and liabilities | 10/49 | €224,264 | €250,423 | +€26,159 | +11.7% |
| Equity | 10/15 | €41,039 | €41,128 | +€88 | +0.2% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €216,326 | €216,326 | = | 0.0% |
| Tax-exempt reserves | 132 | €124,000 | €124,000 | = | 0.0% |
| Distributable reserves | 133 | €92,326 | €92,326 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€183,346 | -€183,258 | +€88 | 0.0% |
| Amounts payable | 17/49 | €183,224 | €209,295 | +€26,070 | +14.2% |
| Amounts payable after more than one year | 17 | €44,658 | €49,503 | +€4,845 | +10.8% |
| Financial debts | 170/4 | €44,658 | €49,503 | +€4,845 | +10.8% |
| Amounts payable within one year | 42/48 | €138,567 | €159,792 | +€21,225 | +15.3% |
| Current portion of amounts payable after more than one year | 42 | €32,636 | €30,958 | -€1,678 | -5.1% |
| Financial debts | 43 | - | €247 | +€247 | |
| Credit institutions | 430/8 | - | €247 | +€247 | |
| Trade debts | 44 | €40,824 | €36,494 | -€4,330 | -10.6% |
| Suppliers | 440/4 | €40,824 | €36,494 | -€4,330 | -10.6% |
| Taxes, remuneration and social security | 45 | €45,634 | €52,552 | +€6,918 | +15.2% |
| Taxes | 450/3 | €11,690 | €21,123 | +€9,433 | +80.7% |
| Remuneration and social security | 454/9 | €33,944 | €31,429 | -€2,515 | -7.4% |
| Other amounts payable | 47/48 | €19,472 | €39,541 | +€20,069 | +103.1% |
| Non-recurring operating income | 76A | €15,385 | €18,500 | +€3,115 | +20.3% |
| Remuneration, social security and pensions | 62 | €387,498 | €246,133 | -€141,365 | -36.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,024 | €10,470 | +€6,446 | +160.2% |
| Other operating charges | 640/8 | €130 | - | -€130 | |
| Gross operating margin | 9900 | €398,246 | €263,307 | -€134,939 | -33.9% |
| Operating profit (loss) | 9901 | €6,594 | €6,704 | +€110 | +1.7% |
| Financial income | 75/76B | €1 | €1 | +€0 | +46.8% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +46.8% |
| Financial charges | 65/66B | €5,506 | €5,932 | +€427 | +7.8% |
| Recurring financial charges | 65 | €5,506 | €5,932 | +€427 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | €1,089 | €773 | -€316 | -29.0% |
| Income taxes | 67/77 | €920 | €685 | -€235 | -25.6% |
| Profit (loss) for the period | 9904 | €169 | €88 | -€81 | -47.8% |
| Profit (loss) for the period to be appropriated | 9905 | €169 | €88 | -€81 | -47.8% |
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 1 October 2026 via checked.be.