BACHI-BOUZOUK: 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.
BACHI-BOUZOUK
Largest movements
- Cash -€280,735
down €280,735 (-93.4%), from €300,532 to €19,797
mainly Investment in fixed assets (net) (-€245,628) and Other debts (-€76,186)
- Tangible fixed assets +€209,603
up €209,603 (+15.3%), from €1.4m to €1.6m
- Other debts -€76,186
down €76,186 (-6.4%), from €1.2m to €1.1m
- Trade debts +€57,696
up €57,696 (+214%), from €26,949 to €84,645
- Debts after one year -€22,327
down €22,327 (-8.5%), from €263,992 to €241,665
- Tax, wage and social debts -€20,457
down €20,457 (-100%), from €20,457 to €0
- Gross operating margin -€65,361
down €65,361 (-63.5%), from €102,968 to €37,607
- Taxes -€20,457
down €20,457 (-100%), from €20,457 to €0
- Depreciation +€16,827
up €16,827 (+87.6%), from €19,198 to €36,026
- Financial income -€4,007
down €4,007 (-76.6%), from €5,231 to €1,224
- Other operating charges -€2,871
down €2,871 (-31.2%), from €9,205 to €6,334
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 | €1,675,148 | €1,606,796 | -€68,352 | -4.1% |
| Fixed assets | 21/28 | €1,371,631 | €1,581,233 | +€209,603 | +15.3% |
| Tangible fixed assets | 22/27 | €1,371,631 | €1,581,233 | +€209,603 | +15.3% |
| Land and buildings | 22 | €1,371,631 | €1,581,233 | +€209,603 | +15.3% |
| Current assets | 29/58 | €303,517 | €25,563 | -€277,954 | -91.6% |
| Amounts receivable within one year | 40/41 | €2,464 | €2,801 | +€337 | +13.7% |
| Other amounts receivable | 41 | €2,464 | €2,801 | +€337 | +13.7% |
| Cash at bank and in hand | 54/58 | €300,532 | €19,797 | -€280,735 | -93.4% |
| Deferred charges and accrued income | 490/1 | €522 | €2,966 | +€2,444 | +469% |
| Total equity and liabilities | 10/49 | €1,675,148 | €1,606,796 | -€68,352 | -4.1% |
| Equity | 10/15 | €155,048 | €146,432 | -€8,616 | -5.6% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Revaluation surpluses | 12 | €142,296 | €142,296 | = | 0.0% |
| Reserves | 13 | €248 | €248 | = | 0.0% |
| Distributable reserves | 133 | €248 | €248 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€94,430 | -€102,681 | -€8,251 | -8.7% |
| Investment grants | 15 | €6,934 | €6,569 | -€365 | -5.3% |
| Amounts payable | 17/49 | €1,520,100 | €1,460,364 | -€59,736 | -3.9% |
| Amounts payable after more than one year | 17 | €263,992 | €241,665 | -€22,327 | -8.5% |
| Financial debts | 170/4 | €263,992 | €241,665 | -€22,327 | -8.5% |
| Amounts payable within one year | 42/48 | €1,256,107 | €1,217,528 | -€38,579 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €21,959 | €22,327 | +€368 | +1.7% |
| Trade debts | 44 | €26,949 | €84,645 | +€57,696 | +214% |
| Suppliers | 440/4 | €26,949 | €84,645 | +€57,696 | +214% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €20,457 | €0 | -€20,457 | -100% |
| Taxes | 450/3 | €20,457 | €0 | -€20,457 | -100% |
| Other amounts payable | 47/48 | €1,186,742 | €1,110,556 | -€76,186 | -6.4% |
| Accrued charges and deferred income | 492/3 | €0 | €1,170 | +€1,170 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,198 | €36,026 | +€16,827 | +87.6% |
| Other operating charges | 640/8 | €9,205 | €6,334 | -€2,871 | -31.2% |
| Gross operating margin | 9900 | €102,968 | €37,607 | -€65,361 | -63.5% |
| Operating profit (loss) | 9901 | €74,564 | -€4,753 | -€79,317 | |
| Financial income | 75/76B | €5,231 | €1,224 | -€4,007 | -76.6% |
| Recurring financial income | 75 | €5,231 | €1,224 | -€4,007 | -76.6% |
| Financial charges | 65/66B | €5,366 | €4,723 | -€643 | -12.0% |
| Recurring financial charges | 65 | €5,366 | €4,723 | -€643 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €74,429 | -€8,251 | -€82,680 | |
| Income taxes | 67/77 | €20,457 | €0 | -€20,457 | -100% |
| Profit (loss) for the period | 9904 | €53,972 | -€8,251 | -€62,223 | |
| Transfer from tax-exempt reserves | 789 | €94,864 | €0 | -€94,864 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €148,836 | -€8,251 | -€157,087 |
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 25 October 2026 via checked.be.