BILY CONCEPT: 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.
BILY CONCEPT
Largest movements
- Receivables within one year +€11,515
up €11,515 (+2931.9%), from €393 to €11,908
of which Trade receivables: +€11,425
- Cash +€8,892
up €8,892 (+120.7%), from €7,364 to €16,256
mainly Other debts (+€9,622) and Tax, wage and social debts (+€8,158)
- Stocks and contracts +€2,119
up €2,119 (+132.4%), from €1,601 to €3,721
- Tangible fixed assets +€1,867
new in 2025: €1,867
- Financial fixed assets +€350
new in 2025: €350
- Other debts +€9,622
up €9,622 (+296.3%), from €3,248 to €12,870
- Tax, wage and social debts +€8,158
up €8,158 (+10708.7%), from €76 to €8,234
of which Remuneration and social security: +€7,140
- Trade debts +€6,927
up €6,927 (+138.4%), from €5,007 to €11,934
- Gross operating margin +€28,793
up €28,793, from -€928 to €27,865
- Staff costs +€13,042
new in 2025: €13,042
- Financial charges +€13,030
up €13,030 (+18036.9%), from €72 to €13,102
- Write-downs -€973
no longer reported in 2025 (was €973)
- Depreciation +€933
new in 2025: €933
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 | €9,358 | €34,101 | +€24,743 | +264.4% |
| Fixed assets | 21/28 | - | €2,217 | +€2,217 | |
| Tangible fixed assets | 22/27 | - | €1,867 | +€1,867 | |
| Furniture and vehicles | 24 | - | €1,867 | +€1,867 | |
| Financial fixed assets | 28 | - | €350 | +€350 | |
| Current assets | 29/58 | €9,358 | €31,884 | +€22,527 | +240.7% |
| Stocks and contracts in progress | 3 | €1,601 | €3,721 | +€2,119 | +132.4% |
| Stocks | 30/36 | €1,601 | €3,721 | +€2,119 | +132.4% |
| Amounts receivable within one year | 40/41 | €393 | €11,908 | +€11,515 | +2931.9% |
| Trade receivables | 40 | €393 | €11,818 | +€11,425 | +2909.0% |
| Other amounts receivable | 41 | - | €90 | +€90 | |
| Cash at bank and in hand | 54/58 | €7,364 | €16,256 | +€8,892 | +120.7% |
| Total equity and liabilities | 10/49 | €9,358 | €34,101 | +€24,743 | +264.4% |
| Equity | 10/15 | €1,027 | €1,063 | +€36 | +3.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,973 | -€1,937 | +€36 | +1.8% |
| Amounts payable | 17/49 | €8,331 | €33,038 | +€24,707 | +296.6% |
| Amounts payable within one year | 42/48 | €8,331 | €33,038 | +€24,707 | +296.6% |
| Trade debts | 44 | €5,007 | €11,934 | +€6,927 | +138.4% |
| Suppliers | 440/4 | €5,007 | €11,934 | +€6,927 | +138.4% |
| Taxes, remuneration and social security | 45 | €76 | €8,234 | +€8,158 | +10708.7% |
| Taxes | 450/3 | €76 | €1,094 | +€1,017 | +1335.6% |
| Remuneration and social security | 454/9 | - | €7,140 | +€7,140 | |
| Other amounts payable | 47/48 | €3,248 | €12,870 | +€9,622 | +296.3% |
| Remuneration, social security and pensions | 62 | - | €13,042 | +€13,042 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €933 | +€933 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €973 | - | -€973 | |
| Other operating charges | 640/8 | - | €752 | +€752 | |
| Gross operating margin | 9900 | -€928 | €27,865 | +€28,793 | |
| Operating profit (loss) | 9901 | -€1,901 | €13,138 | +€15,039 | |
| Financial charges | 65/66B | €72 | €13,102 | +€13,030 | +18036.9% |
| Recurring financial charges | 65 | €72 | €13,102 | +€13,030 | +18036.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,973 | €36 | +€2,009 | |
| Profit (loss) for the period | 9904 | -€1,973 | €36 | +€2,009 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,973 | €36 | +€2,009 |
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 9 October 2026 via checked.be.