B&BACHIR: 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.
B&BACHIR
Largest movements
- Tangible fixed assets +€26,322
up €26,322 (+25.3%), from €104,219 to €130,541
of which Land and buildings: +€29,689
- Cash +€2,642
up €2,642 (+188.7%), from €1,400 to €4,042
mainly Net result for the year (+€15,516) and Other debts (+€11,038)
- Profit (loss) carried forward +€15,516
up €15,516 (+9.4%), from -€164,935 to -€149,419
- Other debts +€11,038
up €11,038 (+4.4%), from €253,421 to €264,459
- Tax, wage and social debts +€2,012
up €2,012 (+42.5%), from €4,734 to €6,746
of which Remuneration and social security: +€1,160
- Staff costs -€9,657
down €9,657 (-21.0%), from €46,020 to €36,363
- Gross operating margin -€2,330
down €2,330 (-3.7%), from €63,762 to €61,432
- Depreciation -€1,115
down €1,115 (-10.9%), from €10,215 to €9,100
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 | €117,072 | €144,896 | +€27,824 | +23.8% |
| Fixed assets | 21/28 | €104,404 | €130,726 | +€26,322 | +25.2% |
| Tangible fixed assets | 22/27 | €104,219 | €130,541 | +€26,322 | +25.3% |
| Land and buildings | 22 | €96,060 | €125,749 | +€29,689 | +30.9% |
| Plant, machinery and equipment | 23 | €4,733 | €2,043 | -€2,690 | -56.8% |
| Furniture and vehicles | 24 | €3,426 | €2,749 | -€677 | -19.8% |
| Financial fixed assets | 28 | €185 | €185 | = | 0.0% |
| Current assets | 29/58 | €12,668 | €14,170 | +€1,502 | +11.9% |
| Stocks and contracts in progress | 3 | €10,102 | €10,102 | = | 0.0% |
| Stocks | 30/36 | €10,102 | €10,102 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9 | €26 | +€17 | +188.9% |
| Other amounts receivable | 41 | €9 | €26 | +€17 | +188.9% |
| Cash at bank and in hand | 54/58 | €1,400 | €4,042 | +€2,642 | +188.7% |
| Deferred charges and accrued income | 490/1 | €1,157 | - | -€1,157 | |
| Total equity and liabilities | 10/49 | €117,072 | €144,896 | +€27,824 | +23.8% |
| Equity | 10/15 | -€145,005 | -€129,489 | +€15,516 | +10.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,338 | €1,338 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,338 | €1,338 | = | 0.0% |
| Legal reserve | 130 | €1,338 | €1,338 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€164,935 | -€149,419 | +€15,516 | +9.4% |
| Amounts payable | 17/49 | €262,077 | €274,385 | +€12,308 | +4.7% |
| Amounts payable within one year | 42/48 | €262,077 | €274,385 | +€12,308 | +4.7% |
| Trade debts | 44 | €3,922 | €3,180 | -€742 | -18.9% |
| Suppliers | 440/4 | €3,922 | €3,180 | -€742 | -18.9% |
| Taxes, remuneration and social security | 45 | €4,734 | €6,746 | +€2,012 | +42.5% |
| Taxes | 450/3 | €40 | €892 | +€852 | +2130.0% |
| Remuneration and social security | 454/9 | €4,694 | €5,854 | +€1,160 | +24.7% |
| Other amounts payable | 47/48 | €253,421 | €264,459 | +€11,038 | +4.4% |
| Remuneration, social security and pensions | 62 | €46,020 | €36,363 | -€9,657 | -21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,215 | €9,100 | -€1,115 | -10.9% |
| Other operating charges | 640/8 | €86 | €49 | -€37 | -43.0% |
| Gross operating margin | 9900 | €63,762 | €61,432 | -€2,330 | -3.7% |
| Operating profit (loss) | 9901 | €7,441 | €15,920 | +€8,479 | +113.9% |
| Financial income | 75/76B | €22 | €1 | -€21 | -95.5% |
| Recurring financial income | 75 | €22 | €1 | -€21 | -95.5% |
| Financial charges | 65/66B | €125 | €405 | +€280 | +224.0% |
| Recurring financial charges | 65 | €125 | €405 | +€280 | +224.0% |
| Profit (loss) for the period before taxes | 9903 | €7,338 | €15,516 | +€8,178 | +111.4% |
| Profit (loss) for the period | 9904 | €7,338 | €15,516 | +€8,178 | +111.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,338 | €15,516 | +€8,178 | +111.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.