BILON: 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.
BILON
Largest movements
- Tangible fixed assets -€9,017
down €9,017 (-52.9%), from €17,046 to €8,030
of which Furniture and vehicles: -€8,262
- Receivables within one year +€7,286
up €7,286 (+98.5%), from €7,399 to €14,685
of which Trade receivables: +€7,022
- Cash +€2,757
up €2,757 (+75.1%), from €3,671 to €6,428
mainly Depreciation (+€9,017) and Net result for the year (+€3,166)
- Formation expenses -€1,791
no longer reported in 2025 (was €1,791)
- Other debts -€4,776
down €4,776 (-82.7%), from €5,777 to €1,000
- Profit (loss) carried forward +€3,166
up €3,166 (+29.9%), from €10,603 to €13,770
- Trade debts +€2,814
up €2,814 (+72.4%), from €3,888 to €6,702
- Tax, wage and social debts -€1,968
down €1,968 (-22.8%), from €8,639 to €6,672
- Turnover -€33,029
down €33,029 (-36.9%), from €89,536 to €56,507
- Purchases and services -€24,232
down €24,232 (-36.1%), from €67,076 to €42,843
- Gross operating margin -€9,885
down €9,885 (-40.5%), from €24,424 to €14,539
- Taxes -€1,750
down €1,750 (-64.7%), from €2,706 to €956
- Depreciation -€1,106
down €1,106 (-10.9%), from €10,122 to €9,017
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 | €29,907 | €29,143 | -€764 | -2.6% |
| Formation expenses | 20 | €1,791 | - | -€1,791 | |
| Fixed assets | 21/28 | €17,046 | €8,030 | -€9,017 | -52.9% |
| Tangible fixed assets | 22/27 | €17,046 | €8,030 | -€9,017 | -52.9% |
| Plant, machinery and equipment | 23 | €1,926 | €1,171 | -€755 | -39.2% |
| Furniture and vehicles | 24 | €15,120 | €6,858 | -€8,262 | -54.6% |
| Current assets | 29/58 | €11,070 | €21,113 | +€10,043 | +90.7% |
| Amounts receivable within one year | 40/41 | €7,399 | €14,685 | +€7,286 | +98.5% |
| Trade receivables | 40 | €1,735 | €8,757 | +€7,022 | +404.8% |
| Other amounts receivable | 41 | €5,664 | €5,928 | +€264 | +4.7% |
| Cash at bank and in hand | 54/58 | €3,671 | €6,428 | +€2,757 | +75.1% |
| Total equity and liabilities | 10/49 | €29,907 | €29,143 | -€764 | -2.6% |
| Equity | 10/15 | €11,603 | €14,770 | +€3,166 | +27.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Other | 1109/19 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,603 | €13,770 | +€3,166 | +29.9% |
| Amounts payable | 17/49 | €18,304 | €14,373 | -€3,931 | -21.5% |
| Amounts payable within one year | 42/48 | €18,304 | €14,373 | -€3,931 | -21.5% |
| Trade debts | 44 | €3,888 | €6,702 | +€2,814 | +72.4% |
| Suppliers | 440/4 | €3,888 | €6,702 | +€2,814 | +72.4% |
| Taxes, remuneration and social security | 45 | €8,639 | €6,672 | -€1,968 | -22.8% |
| Taxes | 450/3 | €8,639 | €6,672 | -€1,968 | -22.8% |
| Other amounts payable | 47/48 | €5,777 | €1,000 | -€4,776 | -82.7% |
| Turnover | 70 | €89,536 | €56,507 | -€33,029 | -36.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €67,076 | €42,843 | -€24,232 | -36.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,122 | €9,017 | -€1,106 | -10.9% |
| Other operating charges | 640/8 | €803 | €1,110 | +€307 | +38.3% |
| Gross operating margin | 9900 | €24,424 | €14,539 | -€9,885 | -40.5% |
| Operating profit (loss) | 9901 | €13,499 | €4,412 | -€9,087 | -67.3% |
| Financial charges | 65/66B | €190 | €290 | +€100 | +52.5% |
| Recurring financial charges | 65 | €190 | €290 | +€100 | +52.5% |
| Profit (loss) for the period before taxes | 9903 | €13,309 | €4,122 | -€9,187 | -69.0% |
| Income taxes | 67/77 | €2,706 | €956 | -€1,750 | -64.7% |
| Profit (loss) for the period | 9904 | €10,603 | €3,166 | -€7,437 | -70.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,603 | €3,166 | -€7,437 | -70.1% |
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 10 October 2026 via checked.be.