BILYF: what changed
BILYF
Largest movements
- Receivables within one year +€62,901
up €62,901 (+74.7%), from €84,246 to €147,147
of which Trade receivables: +€67,208
- Cash -€23,886
down €23,886 (-75.9%), from €31,477 to €7,592
mainly Net result for the year (-€119,648) and Receivables within one year (-€62,901)
- Tangible fixed assets -€5,380
down €5,380 (-15.1%), from €35,689 to €30,309
of which Plant, machinery and equipment: -€6,583
- Other debts +€159,468
up €159,468 (+354%), from €45,000 to €204,469
- Profit (loss) carried forward -€119,648
down €119,648 (-2,772%), from -€4,316 to -€123,965
- Trade debts -€8,908
down €8,908 (-47.2%), from €18,871 to €9,963
- Gross operating margin -€110,208
down €110,208, from €25,283 to -€84,925
- Staff costs +€9,974
up €9,974 (+79.1%), from €12,607 to €22,581
- Taxes -€1,911
down €1,911 (-83.2%), from €2,297 to €386
- Other operating charges +€1,065
up €1,065 (+75.8%), from €1,404 to €2,469
- Financial charges -€984
down €984 (-54.9%), from €1,792 to €808
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €157,700 | €190,136 | +€32,436 | +20.6% |
| Fixed assets | 21/28 | €35,689 | €30,309 | -€5,380 | -15.1% |
| Tangible fixed assets | 22/27 | €35,689 | €30,309 | -€5,380 | -15.1% |
| Plant, machinery and equipment | 23 | €31,140 | €24,557 | -€6,583 | -21.1% |
| Furniture and vehicles | 24 | €4,549 | €5,753 | +€1,203 | +26.5% |
| Current assets | 29/58 | €122,011 | €159,826 | +€37,816 | +31.0% |
| Amounts receivable within one year | 40/41 | €84,246 | €147,147 | +€62,901 | +74.7% |
| Trade receivables | 40 | €40,297 | €107,505 | +€67,208 | +167% |
| Other amounts receivable | 41 | €43,949 | €39,643 | -€4,306 | -9.8% |
| Cash at bank and in hand | 54/58 | €31,477 | €7,592 | -€23,886 | -75.9% |
| Deferred charges and accrued income | 490/1 | €6,287 | €5,087 | -€1,200 | -19.1% |
| Total equity and liabilities | 10/49 | €157,700 | €190,136 | +€32,436 | +20.6% |
| Equity | 10/15 | €85,377 | -€34,272 | -€119,648 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €84,693 | €84,693 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €84,693 | €84,693 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,316 | -€123,965 | -€119,648 | -2,772% |
| Amounts payable | 17/49 | €72,323 | €224,407 | +€152,084 | +210% |
| Amounts payable within one year | 42/48 | €71,485 | €223,648 | +€152,163 | +213% |
| Trade debts | 44 | €18,871 | €9,963 | -€8,908 | -47.2% |
| Suppliers | 440/4 | €18,871 | €9,963 | -€8,908 | -47.2% |
| Taxes, remuneration and social security | 45 | €7,614 | €9,217 | +€1,602 | +21.0% |
| Taxes | 450/3 | €5,686 | €7,276 | +€1,589 | +28.0% |
| Remuneration and social security | 454/9 | €1,928 | €1,941 | +€13 | +0.7% |
| Other amounts payable | 47/48 | €45,000 | €204,469 | +€159,468 | +354% |
| Accrued charges and deferred income | 492/3 | €838 | €759 | -€79 | -9.4% |
| Remuneration, social security and pensions | 62 | €12,607 | €22,581 | +€9,974 | +79.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,662 | €8,480 | -€181 | -2.1% |
| Other operating charges | 640/8 | €1,404 | €2,469 | +€1,065 | +75.8% |
| Gross operating margin | 9900 | €25,283 | -€84,925 | -€110,208 | |
| Operating profit (loss) | 9901 | €2,611 | -€118,454 | -€121,066 | |
| Financial income | 75/76B | €112 | €0 | -€112 | -99.7% |
| Recurring financial income | 75 | €112 | €0 | -€112 | -99.7% |
| Financial charges | 65/66B | €1,792 | €808 | -€984 | -54.9% |
| Recurring financial charges | 65 | €1,792 | €808 | -€984 | -54.9% |
| Profit (loss) for the period before taxes | 9903 | €931 | -€119,262 | -€120,193 | |
| Income taxes | 67/77 | €2,297 | €386 | -€1,911 | -83.2% |
| Profit (loss) for the period | 9904 | -€1,367 | -€119,648 | -€118,282 | -8,655% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,367 | -€119,648 | -€118,282 | -8,655% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.