BIGBALLS: 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.
BIGBALLS
Largest movements
- Tangible fixed assets -€8,343
down €8,343 (-49.7%), from €16,778 to €8,434
of which Plant, machinery and equipment: -€5,100
- Receivables within one year +€3,619
up €3,619 (+2.9%), from €124,755 to €128,374
of which Other amounts receivable: +€31,903
- Trade debts -€30,484
down €30,484 (-51.6%), from €59,130 to €28,646
- Profit (loss) carried forward +€16,641
up €16,641 (+52.8%), from €31,547 to €48,188
- Other debts +€5,046
up €5,046 (+1,213%), from €416 to €5,462
- Tax, wage and social debts +€2,325
up €2,325 (+6.8%), from €34,272 to €36,598
- Gross operating margin +€66,836
up €66,836, from -€5,519 to €61,317
- Write-downs +€53,601
up €53,601, from -€30,769 to €22,832
- Financial charges +€4,215
up €4,215 (+234%), from €1,803 to €6,018
- Taxes +€1,209
up €1,209 (+29.6%), from €4,079 to €5,288
- Other operating charges -€1,169
down €1,169 (-56.2%), from €2,080 to €911
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 | €148,865 | €142,393 | -€6,472 | -4.3% |
| Fixed assets | 21/28 | €22,201 | €12,500 | -€9,700 | -43.7% |
| Intangible fixed assets | 21 | €5,198 | €3,841 | -€1,357 | -26.1% |
| Tangible fixed assets | 22/27 | €16,778 | €8,434 | -€8,343 | -49.7% |
| Plant, machinery and equipment | 23 | €9,334 | €4,234 | -€5,100 | -54.6% |
| Furniture and vehicles | 24 | €7,444 | €4,201 | -€3,243 | -43.6% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €126,665 | €129,893 | +€3,229 | +2.5% |
| Amounts receivable within one year | 40/41 | €124,755 | €128,374 | +€3,619 | +2.9% |
| Trade receivables | 40 | €36,281 | €7,997 | -€28,284 | -78.0% |
| Other amounts receivable | 41 | €88,475 | €120,377 | +€31,903 | +36.1% |
| Cash at bank and in hand | 54/58 | €346 | €358 | +€12 | +3.4% |
| Deferred charges and accrued income | 490/1 | €1,563 | €1,161 | -€402 | -25.7% |
| Total equity and liabilities | 10/49 | €148,865 | €142,393 | -€6,472 | -4.3% |
| Equity | 10/15 | €53,547 | €70,188 | +€16,641 | +31.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,547 | €48,188 | +€16,641 | +52.8% |
| Amounts payable | 17/49 | €95,319 | €72,206 | -€23,113 | -24.2% |
| Amounts payable within one year | 42/48 | €95,319 | €72,206 | -€23,113 | -24.2% |
| Trade debts | 44 | €59,130 | €28,646 | -€30,484 | -51.6% |
| Suppliers | 440/4 | €59,130 | €28,646 | -€30,484 | -51.6% |
| Advances received on contracts in progress | 46 | €1,500 | €1,500 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €34,272 | €36,598 | +€2,325 | +6.8% |
| Taxes | 450/3 | €34,272 | €36,598 | +€2,325 | +6.8% |
| Other amounts payable | 47/48 | €416 | €5,462 | +€5,046 | +1,213% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,581 | €9,700 | +€120 | +1.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€30,769 | €22,832 | +€53,601 | |
| Other operating charges | 640/8 | €2,080 | €911 | -€1,169 | -56.2% |
| Gross operating margin | 9900 | -€5,519 | €61,317 | +€66,836 | |
| Operating profit (loss) | 9901 | €13,589 | €27,873 | +€14,284 | +105% |
| Financial income | 75/76B | €1 | €74 | +€72 | +6,025% |
| Recurring financial income | 75 | €1 | €74 | +€72 | +6,025% |
| Financial charges | 65/66B | €1,803 | €6,018 | +€4,215 | +234% |
| Recurring financial charges | 65 | €1,803 | €6,018 | +€4,215 | +234% |
| Profit (loss) for the period before taxes | 9903 | €11,787 | €21,929 | +€10,142 | +86.0% |
| Income taxes | 67/77 | €4,079 | €5,288 | +€1,209 | +29.6% |
| Profit (loss) for the period | 9904 | €7,708 | €16,641 | +€8,933 | +116% |
| Profit (loss) for the period to be appropriated | 9905 | €7,708 | €16,641 | +€8,933 | +116% |
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 26 October 2026 via checked.be.