BILS: 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.
BILS
Largest movements
- Tangible fixed assets -€17,114
down €17,114 (-33.1%), from €51,641 to €34,528
of which Furniture and vehicles: -€15,794
- Current investments +€3,000
new in 2025: €3,000
- Receivables within one year -€2,698
down €2,698 (-3.9%), from €69,654 to €66,956
of which Trade receivables: -€5,267
- Cash +€2,139
up €2,139 (+3.8%), from €56,671 to €58,810
mainly Depreciation (+€13,370) and Net result for the year (+€10,772)
- Current portion of long-term debt -€17,473
down €17,473 (-58.6%), from €29,812 to €12,339
- Debts after one year -€12,339
down €12,339 (-36.3%), from €33,988 to €21,650
- Reserves +€10,772
up €10,772 (+13.7%), from €78,888 to €89,660
of which Distributable reserves: +€10,772
- Trade debts +€2,722
up €2,722 (+14.1%), from €19,263 to €21,985
- Staff costs +€5,370
new in 2025: €5,370
- Gross operating margin +€3,667
up €3,667 (+8.9%), from €41,407 to €45,073
- Depreciation -€2,814
down €2,814 (-17.4%), from €16,184 to €13,370
- Taxes +€2,785
up €2,785 (+45.7%), from €6,092 to €8,877
- Other operating charges +€869
up €869 (+24.2%), from €3,592 to €4,460
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 | €180,589 | €164,750 | -€15,840 | -8.8% |
| Fixed assets | 21/28 | €52,928 | €35,815 | -€17,114 | -32.3% |
| Tangible fixed assets | 22/27 | €51,641 | €34,528 | -€17,114 | -33.1% |
| Land and buildings | 22 | €1,997 | - | -€1,997 | |
| Plant, machinery and equipment | 23 | - | €678 | +€678 | |
| Furniture and vehicles | 24 | €49,644 | €33,850 | -€15,794 | -31.8% |
| Financial fixed assets | 28 | €1,287 | €1,287 | = | 0.0% |
| Current assets | 29/58 | €127,661 | €128,935 | +€1,274 | +1.0% |
| Amounts receivable within one year | 40/41 | €69,654 | €66,956 | -€2,698 | -3.9% |
| Trade receivables | 40 | €38,634 | €33,368 | -€5,267 | -13.6% |
| Other amounts receivable | 41 | €31,020 | €33,589 | +€2,569 | +8.3% |
| Current investments | 50/53 | - | €3,000 | +€3,000 | |
| Cash at bank and in hand | 54/58 | €56,671 | €58,810 | +€2,139 | +3.8% |
| Deferred charges and accrued income | 490/1 | €1,336 | €168 | -€1,168 | -87.4% |
| Total equity and liabilities | 10/49 | €180,589 | €164,750 | -€15,840 | -8.8% |
| Equity | 10/15 | €97,488 | €108,260 | +€10,772 | +11.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €78,888 | €89,660 | +€10,772 | +13.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €77,028 | €87,800 | +€10,772 | +14.0% |
| Amounts payable | 17/49 | €83,101 | €56,489 | -€26,612 | -32.0% |
| Amounts payable after more than one year | 17 | €33,988 | €21,650 | -€12,339 | -36.3% |
| Financial debts | 170/4 | €33,988 | €21,650 | -€12,339 | -36.3% |
| Amounts payable within one year | 42/48 | €49,113 | €34,839 | -€14,274 | -29.1% |
| Current portion of amounts payable after more than one year | 42 | €29,812 | €12,339 | -€17,473 | -58.6% |
| Trade debts | 44 | €19,263 | €21,985 | +€2,722 | +14.1% |
| Suppliers | 440/4 | €19,263 | €21,985 | +€2,722 | +14.1% |
| Taxes, remuneration and social security | 45 | - | €516 | +€516 | |
| Remuneration and social security | 454/9 | - | €516 | +€516 | |
| Other amounts payable | 47/48 | €38 | - | -€38 | |
| Remuneration, social security and pensions | 62 | - | €5,370 | +€5,370 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,184 | €13,370 | -€2,814 | -17.4% |
| Other operating charges | 640/8 | €3,592 | €4,460 | +€869 | +24.2% |
| Gross operating margin | 9900 | €41,407 | €45,073 | +€3,667 | +8.9% |
| Operating profit (loss) | 9901 | €21,631 | €21,873 | +€242 | +1.1% |
| Financial income | 75/76B | €110 | €157 | +€46 | +42.0% |
| Recurring financial income | 75 | €110 | €157 | +€46 | +42.0% |
| Financial charges | 65/66B | €1,665 | €2,381 | +€716 | +43.0% |
| Recurring financial charges | 65 | €1,665 | €2,381 | +€716 | +43.0% |
| Profit (loss) for the period before taxes | 9903 | €20,077 | €19,649 | -€428 | -2.1% |
| Income taxes | 67/77 | €6,092 | €8,877 | +€2,785 | +45.7% |
| Profit (loss) for the period | 9904 | €13,985 | €10,772 | -€3,213 | -23.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,985 | €10,772 | -€3,213 | -23.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.