B.I.G. Yarns Europe: 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.
What changed
B.I.G. Yarns Europe
NACE 13.100, Manufacture of textiles
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€6.1m
2024 · -€23.4m+€17.4m
Equity
€21.4m
2024 · €29.0m-€7.6m
Cash
€6.9m
2024 · €11.8m-€4.9m
Balance sheet total
€40.1m
2024 · €56.9m-€16.8m
Largest movements
Assets
- Cash -€4.9m
down €4.9m (-41.6%), from €11.8m to €6.9m
mainly Provisions (-€13.4m) and Net result for the year (-€6.1m)
- Stocks and contracts -€3.6m
down €3.6m (-26.2%), from €13.7m to €10.1m
- Receivables within one year -€3.5m
down €3.5m (-23.0%), from €15.3m to €11.8m
of which Other amounts receivable: -€2.7m
- Current investments -€3.0m
down €3.0m (-23.1%), from €13.0m to €10.0m
- Tangible fixed assets -€1.9m
down €1.9m (-67.8%), from €2.8m to €914,296
of which Land and buildings: -€1.6m
Equity and liabilities
- Contributions -€24.7m
down €24.7m (-51.9%), from €47.7m to €22.9m
of which Capital: -€24.6m
- Profit (loss) carried forward +€17.4m
up €17.4m (+74.2%), from -€23.4m to -€6.1m
- Provisions -€13.4m
down €13.4m (-81.2%), from €16.6m to €3.1m
of which Provisions for liabilities and charges: -€13.4m
- Short-term financial debts +€2.4m
up €2.4m (+6,292,696%), from €38 to €2.4m
of which Other loans: +€2.4m
- Tax, wage and social debts +€2.1m
up €2.1m (+115%), from €1.9m to €4.0m
of which Remuneration and social security: +€2.0m
Income statement
- Turnover -€6.2m
down €6.2m (-9.7%), from €64.0m to €57.8m
- Services and other goods -€4.1m
down €4.1m (-33.4%), from €12.1m to €8.1m
- Goods and materials -€2.8m
down €2.8m (-5.1%), from €55.9m to €53.1m
of which Purchases: -€4.5m
- Staff costs -€2.8m
down €2.8m (-29.9%), from €9.3m to €6.5m
- Write-downs -€867,570
down €867,570, from €93,048 to -€774,522
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.
Result 2024
-€23.4m
Turnover
-€6.2m
Other operating income
-€755,931
Goods and materials
+€2.8m
Services and other goods
+€4.1m
Staff costs
+€2.8m
Depreciation
+€575,385
Write-downs
+€867,570
Provisions
+€190,000
Other operating charges
+€167,644
Other operating items
+€12.5m
Financial income
+€287,041
Financial charges
+€110,136
Taxes
+€947
Result 2025
-€6.1m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€10.3m
Investment
+€4.6m
Financing
+€848,260
Cash 2024
€11.8m
From operations (derived)
-€10.3m
Net result for the year
-€6.1m
Depreciation
+€411,793
Stocks and contracts
+€3.6m
Receivables within one year
+€3.5m
Deferred charges and accrued income
-€228,037
Provisions
-€13.4m
Trade debts
-€252,626
Tax, wage and social debts
+€2.1m
Accrued charges and deferred income
-€4,185
Investment (derived)
+€4.6m
Investment in fixed assets (net)
+€1.6m
Current investments
+€3.0m
Financing
+€848,260
Short-term financial debts
+€2.4m
Contributions, distributions and other
-€1.5m
Cash 2025
€6.9m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,862,561 | €40,103,376 | -€16.8m | -29.5% |
| Fixed assets | 21/28 | €2,998,174 | €1,019,195 | -€2.0m | -66.0% |
| Intangible fixed assets | 21 | €145,894 | €88,419 | -€57,474 | -39.4% |
| Tangible fixed assets | 22/27 | €2,835,801 | €914,296 | -€1.9m | -67.8% |
| Land and buildings | 22 | €2,316,097 | €712,652 | -€1.6m | -69.2% |
| Plant, machinery and equipment | 23 | €487,398 | €147,836 | -€339,563 | -69.7% |
| Furniture and vehicles | 24 | €32,305 | €27,498 | -€4,807 | -14.9% |
| Other tangible fixed assets | 26 | €0 | €26,311 | +€26,311 | |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €16,479 | €16,479 | = | 0.0% |
| Affiliated companies | 280/1 | €0 | - | = | |
| Participating interests | 280 | €0 | - | = | |
| Other financial fixed assets | 284/8 | €16,479 | €16,479 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €16,479 | €16,479 | = | 0.0% |
| Current assets | 29/58 | €53,864,387 | €39,084,181 | -€14.8m | -27.4% |
| Stocks and contracts in progress | 3 | €13,739,417 | €10,137,602 | -€3.6m | -26.2% |
| Stocks | 30/36 | €13,739,417 | €10,137,602 | -€3.6m | -26.2% |
| Raw materials and consumables | 30/31 | €5,211,913 | €4,045,651 | -€1.2m | -22.4% |
| Work in progress | 32 | €1,671,127 | €1,398,152 | -€272,975 | -16.3% |
| Finished goods | 33 | €5,565,693 | €3,562,212 | -€2.0m | -36.0% |
| Goods purchased for resale | 34 | €1,290,684 | €1,131,587 | -€159,097 | -12.3% |
| Amounts receivable within one year | 40/41 | €15,272,589 | €11,762,390 | -€3.5m | -23.0% |
| Trade receivables | 40 | €9,609,244 | €8,770,749 | -€838,495 | -8.7% |
| Other amounts receivable | 41 | €5,663,345 | €2,991,641 | -€2.7m | -47.2% |
| Current investments | 50/53 | €13,000,000 | €10,000,000 | -€3.0m | -23.1% |
| Other investments | 51/53 | €13,000,000 | €10,000,000 | -€3.0m | -23.1% |
| Cash at bank and in hand | 54/58 | €11,777,802 | €6,881,572 | -€4.9m | -41.6% |
| Deferred charges and accrued income | 490/1 | €74,579 | €302,616 | +€228,037 | +306% |
| Total equity and liabilities | 10/49 | €56,862,561 | €40,103,376 | -€16.8m | -29.5% |
| Equity | 10/15 | €29,001,357 | €21,400,350 | -€7.6m | -26.2% |
| Contributions | 10/11 | €47,675,340 | €22,925,797 | -€24.7m | -51.9% |
| Capital | 10 | €43,759,862 | €19,187,832 | -€24.6m | -56.2% |
| Issued capital | 100 | €43,759,862 | €19,187,832 | -€24.6m | -56.2% |
| Contributions outside capital | 11 | €3,915,478 | €3,737,965 | -€177,513 | -4.5% |
| Share premium | 1100/10 | €3,915,478 | €3,737,965 | -€177,513 | -4.5% |
| Reserves | 13 | €4,741,253 | €4,526,302 | -€214,951 | -4.5% |
| Non-distributable reserves | 130/1 | €1,454,407 | €1,388,470 | -€65,937 | -4.5% |
| Legal reserve | 130 | €1,454,407 | €1,388,470 | -€65,937 | -4.5% |
| Tax-exempt reserves | 132 | €3,286,846 | €3,137,833 | -€149,013 | -4.5% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€23,415,236 | -€6,051,750 | +€17.4m | +74.2% |
| Provisions and deferred taxes | 16 | €16,553,256 | €3,105,363 | -€13.4m | -81.2% |
| Provisions for liabilities and charges | 160/5 | €16,553,256 | €3,105,363 | -€13.4m | -81.2% |
| Environmental obligations | 163 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €16,553,256 | €3,105,363 | -€13.4m | -81.2% |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €11,307,948 | €15,597,663 | +€4.3m | +37.9% |
| Amounts payable within one year | 42/48 | €11,302,442 | €15,596,342 | +€4.3m | +38.0% |
| Financial debts | 43 | €38 | €2,397,555 | +€2.4m | +6,292,696% |
| Credit institutions | 430/8 | €38 | - | -€38 | |
| Other loans | 439 | - | €2,397,555 | +€2.4m | |
| Trade debts | 44 | €9,423,625 | €9,170,999 | -€252,626 | -2.7% |
| Suppliers | 440/4 | €9,423,625 | €9,170,999 | -€252,626 | -2.7% |
| Taxes, remuneration and social security | 45 | €1,871,589 | €4,020,599 | +€2.1m | +115% |
| Taxes | 450/3 | €317,410 | €504,678 | +€187,268 | +59.0% |
| Remuneration and social security | 454/9 | €1,554,180 | €3,515,921 | +€2.0m | +126% |
| Other amounts payable | 47/48 | €7,189 | €7,189 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €5,506 | €1,321 | -€4,185 | -76.0% |
| Operating income | 70/76A | €74,121,880 | €60,337,854 | -€13.8m | -18.6% |
| Turnover | 70 | €64,037,078 | €57,804,658 | -€6.2m | -9.7% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €1,322,890 | -€3,085,257 | -€4.4m | |
| Other operating income | 74 | €2,929,327 | €2,173,396 | -€755,931 | -25.8% |
| Non-recurring operating income | 76A | €5,832,585 | €3,445,057 | -€2.4m | -40.9% |
| Operating charges | 60/66A | €97,425,894 | €66,676,505 | -€30.7m | -31.6% |
| Goods for resale, raw materials and consumables | 60 | €55,936,268 | €53,092,035 | -€2.8m | -5.1% |
| Purchases | 600/8 | €56,310,296 | €51,799,053 | -€4.5m | -8.0% |
| Change in stocks: decrease (increase) | 609 | -€374,028 | €1,292,981 | +€1.7m | |
| Services and other goods | 61 | €12,147,585 | €8,094,073 | -€4.1m | -33.4% |
| Remuneration, social security and pensions | 62 | €9,314,822 | €6,527,571 | -€2.8m | -29.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €987,179 | €411,793 | -€575,385 | -58.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €93,048 | -€774,522 | -€867,570 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€50,000 | -€240,000 | -€190,000 | -380% |
| Other operating charges | 640/8 | €772,380 | €604,736 | -€167,644 | -21.7% |
| Non-recurring operating charges | 66A | €18,224,613 | -€1,039,180 | -€19.3m | |
| Operating profit (loss) | 9901 | -€23,304,015 | -€6,338,651 | +€17.0m | +72.8% |
| Financial income | 75/76B | €540,992 | €828,033 | +€287,041 | +53.1% |
| Recurring financial income | 75 | €540,992 | €828,033 | +€287,041 | +53.1% |
| Income from current assets | 751 | €97,615 | €460,823 | +€363,208 | +372% |
| Other financial income | 752/9 | €443,377 | €367,210 | -€76,167 | -17.2% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €647,492 | €537,356 | -€110,136 | -17.0% |
| Recurring financial charges | 65 | €647,492 | €537,356 | -€110,136 | -17.0% |
| Debt charges | 650 | €224,324 | €45,627 | -€178,696 | -79.7% |
| Other financial charges | 652/9 | €423,168 | €491,728 | +€68,560 | +16.2% |
| Profit (loss) for the period before taxes | 9903 | -€23,410,515 | -€6,047,974 | +€17.4m | +74.2% |
| Income taxes | 67/77 | €4,722 | €3,775 | -€947 | -20.0% |
| Taxes | 670/3 | €4,722 | €3,775 | -€947 | -20.0% |
| Profit (loss) for the period | 9904 | -€23,415,236 | -€6,051,750 | +€17.4m | +74.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,415,236 | -€6,051,750 | +€17.4m | +74.2% |
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 1 November 2026 via checked.be.