BAHIA: 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.
BAHIA
Largest movements
- Tangible fixed assets -€21,995
down €21,995 (-6.0%), from €364,482 to €342,487
- Cash +€11,499
up €11,499 (+27.0%), from €42,587 to €54,086
mainly Depreciation (+€21,995) and Net result for the year (+€12,107)
- Other debts -€24,472
down €24,472 (-82.8%), from €29,572 to €5,100
- Profit (loss) carried forward +€12,107
up €12,107 (+28.2%), from €43,002 to €55,109
- Gross operating margin -€7,574
down €7,574 (-14.2%), from €53,370 to €45,797
- Depreciation -€2,092
down €2,092 (-8.7%), from €24,087 to €21,995
- Taxes -€1,456
down €1,456 (-24.8%), from €5,863 to €4,407
- Other operating charges -€1,420
down €1,420 (-16.7%), from €8,527 to €7,107
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 | €407,070 | €396,705 | -€10,365 | -2.5% |
| Fixed assets | 21/28 | €364,482 | €342,487 | -€21,995 | -6.0% |
| Tangible fixed assets | 22/27 | €364,482 | €342,487 | -€21,995 | -6.0% |
| Land and buildings | 22 | €364,482 | €342,487 | -€21,995 | -6.0% |
| Current assets | 29/58 | €42,587 | €54,218 | +€11,631 | +27.3% |
| Amounts receivable within one year | 40/41 | - | €132 | +€132 | |
| Other amounts receivable | 41 | - | €132 | +€132 | |
| Cash at bank and in hand | 54/58 | €42,587 | €54,086 | +€11,499 | +27.0% |
| Total equity and liabilities | 10/49 | €407,070 | €396,705 | -€10,365 | -2.5% |
| Equity | 10/15 | €373,502 | €385,609 | +€12,107 | +3.2% |
| Contributions | 10/11 | €255,000 | €255,000 | = | 0.0% |
| Capital | 10 | €255,000 | €255,000 | = | 0.0% |
| Issued capital | 100 | €255,000 | €255,000 | = | 0.0% |
| Reserves | 13 | €75,500 | €75,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €25,500 | €25,500 | = | 0.0% |
| Legal reserve | 130 | €25,500 | €25,500 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,002 | €55,109 | +€12,107 | +28.2% |
| Amounts payable | 17/49 | €33,568 | €11,096 | -€22,472 | -66.9% |
| Amounts payable within one year | 42/48 | €31,979 | €9,507 | -€22,472 | -70.3% |
| Taxes, remuneration and social security | 45 | €2,407 | €4,407 | +€2,000 | +83.1% |
| Taxes | 450/3 | €2,407 | €4,407 | +€2,000 | +83.1% |
| Other amounts payable | 47/48 | €29,572 | €5,100 | -€24,472 | -82.8% |
| Accrued charges and deferred income | 492/3 | €1,589 | €1,589 | = | 0.0% |
| Non-recurring operating income | 76A | €11,774 | - | -€11,774 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,087 | €21,995 | -€2,092 | -8.7% |
| Other operating charges | 640/8 | €8,527 | €7,107 | -€1,420 | -16.7% |
| Gross operating margin | 9900 | €53,370 | €45,797 | -€7,574 | -14.2% |
| Operating profit (loss) | 9901 | €20,756 | €16,695 | -€4,062 | -19.6% |
| Financial charges | 65/66B | €150 | €180 | +€30 | +20.0% |
| Recurring financial charges | 65 | €150 | €180 | +€30 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | €20,606 | €16,515 | -€4,092 | -19.9% |
| Income taxes | 67/77 | €5,863 | €4,407 | -€1,456 | -24.8% |
| Profit (loss) for the period | 9904 | €14,743 | €12,107 | -€2,636 | -17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,743 | €12,107 | -€2,636 | -17.9% |
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 19 October 2026 via checked.be.