BILOS: 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.
BILOS
Largest movements
- Receivables within one year -€58,527
down €58,527 (-88.4%), from €66,170 to €7,643
of which Trade receivables: -€60,903
- Cash -€9,588
down €9,588 (-74.0%), from €12,965 to €3,377
mainly Other debts (-€50,569) and Investment in fixed assets (net) (-€11,291)
- Tangible fixed assets +€4,739
up €4,739 (+33.3%), from €14,219 to €18,958
of which Plant, machinery and equipment: +€8,704
- Other debts -€50,569
down €50,569 (-80.4%), from €62,874 to €12,305
- Trade debts -€6,343
down €6,343 (-97.6%), from €6,496 to €153
- Debts after one year -€3,966
down €3,966 (-56.3%), from €7,042 to €3,076
- Tax, wage and social debts -€2,413
down €2,413 (-87.2%), from €2,768 to €355
- Gross operating margin -€29,822
down €29,822 (-63.8%), from €46,739 to €16,917
- Taxes -€3,868
down €3,868 (-91.6%), from €4,223 to €355
- Depreciation +€1,229
up €1,229 (+23.1%), from €5,324 to €6,552
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 | €93,804 | €30,428 | -€63,376 | -67.6% |
| Fixed assets | 21/28 | €14,669 | €19,408 | +€4,739 | +32.3% |
| Tangible fixed assets | 22/27 | €14,219 | €18,958 | +€4,739 | +33.3% |
| Plant, machinery and equipment | 23 | €3,736 | €12,440 | +€8,704 | +233% |
| Furniture and vehicles | 24 | €10,484 | €6,518 | -€3,965 | -37.8% |
| Financial fixed assets | 28 | €450 | €450 | = | 0.0% |
| Current assets | 29/58 | €79,135 | €11,020 | -€68,115 | -86.1% |
| Amounts receivable within one year | 40/41 | €66,170 | €7,643 | -€58,527 | -88.4% |
| Trade receivables | 40 | €66,170 | €5,267 | -€60,903 | -92.0% |
| Other amounts receivable | 41 | - | €2,375 | +€2,375 | |
| Cash at bank and in hand | 54/58 | €12,965 | €3,377 | -€9,588 | -74.0% |
| Total equity and liabilities | 10/49 | €93,804 | €30,428 | -€63,376 | -67.6% |
| Equity | 10/15 | €10,670 | €10,574 | -€96 | -0.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,930 | -€8,026 | -€96 | -1.2% |
| Amounts payable | 17/49 | €83,135 | €19,855 | -€63,280 | -76.1% |
| Amounts payable after more than one year | 17 | €7,042 | €3,076 | -€3,966 | -56.3% |
| Financial debts | 170/4 | €7,042 | €3,076 | -€3,966 | -56.3% |
| Amounts payable within one year | 42/48 | €76,093 | €16,778 | -€59,315 | -78.0% |
| Current portion of amounts payable after more than one year | 42 | €3,955 | €3,966 | +€10 | +0.3% |
| Trade debts | 44 | €6,496 | €153 | -€6,343 | -97.6% |
| Suppliers | 440/4 | €6,496 | €153 | -€6,343 | -97.6% |
| Taxes, remuneration and social security | 45 | €2,768 | €355 | -€2,413 | -87.2% |
| Taxes | 450/3 | €2,768 | €355 | -€2,413 | -87.2% |
| Other amounts payable | 47/48 | €62,874 | €12,305 | -€50,569 | -80.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,324 | €6,552 | +€1,229 | +23.1% |
| Other operating charges | 640/8 | €947 | €915 | -€32 | -3.4% |
| Non-recurring operating charges | 66A | - | €8,808 | +€8,808 | |
| Gross operating margin | 9900 | €46,739 | €16,917 | -€29,822 | -63.8% |
| Operating profit (loss) | 9901 | €40,469 | €641 | -€39,828 | -98.4% |
| Financial income | 75/76B | €13 | €30 | +€17 | +136% |
| Recurring financial income | 75 | €13 | €30 | +€17 | +136% |
| Financial charges | 65/66B | €530 | €412 | -€118 | -22.2% |
| Recurring financial charges | 65 | €530 | €412 | -€118 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | €39,951 | €258 | -€39,693 | -99.4% |
| Income taxes | 67/77 | €4,223 | €355 | -€3,868 | -91.6% |
| Profit (loss) for the period | 9904 | €35,729 | -€96 | -€35,825 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,729 | -€96 | -€35,825 |
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 16 October 2026 via checked.be.