BAHMAN: 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.
BAHMAN
Largest movements
- Current investments -€25,403
no longer reported in 2025 (was €25,403)
- Receivables within one year +€9,308
up €9,308 (+3570.3%), from €261 to €9,569
of which Trade receivables: +€8,615
- Cash -€4,441
down €4,441 (-28.5%), from €15,604 to €11,163
mainly Provisions (-€25,403) and Contributions, distributions and other (-€20,000)
- Provisions -€25,403
no longer reported in 2025 (was €25,403)
- Other debts +€17,534
up €17,534 (+42.3%), from €41,487 to €59,022
- Profit (loss) carried forward -€15,738
down €15,738 (-84.6%), from €18,608 to €2,870
- Trade debts +€4,063
up €4,063 (+1778.6%), from €228 to €4,292
- Provisions -€31,806
down €31,806, from €6,403 to -€25,403
- Gross operating margin -€25,254
down €25,254, from €12,226 to -€13,027
- Financial income -€6,403
no longer reported in 2025 (was €6,403)
- Depreciation +€347
up €347 (+9.5%), from €3,640 to €3,987
- Other operating charges -€183
down €183 (-39.3%), from €465 to €282
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 | €96,091 | €76,306 | -€19,785 | -20.6% |
| Fixed assets | 21/28 | €54,717 | €55,131 | +€413 | +0.8% |
| Tangible fixed assets | 22/27 | €11,817 | €12,231 | +€413 | +3.5% |
| Plant, machinery and equipment | 23 | €3,243 | €1,434 | -€1,809 | -55.8% |
| Furniture and vehicles | 24 | €8,575 | €10,797 | +€2,222 | +25.9% |
| Financial fixed assets | 28 | €42,900 | €42,900 | = | 0.0% |
| Current assets | 29/58 | €41,373 | €21,175 | -€20,198 | -48.8% |
| Amounts receivable within one year | 40/41 | €261 | €9,569 | +€9,308 | +3570.3% |
| Trade receivables | 40 | €261 | €8,876 | +€8,615 | +3304.7% |
| Other amounts receivable | 41 | - | €692 | +€692 | |
| Current investments | 50/53 | €25,403 | - | -€25,403 | |
| Cash at bank and in hand | 54/58 | €15,604 | €11,163 | -€4,441 | -28.5% |
| Deferred charges and accrued income | 490/1 | €105 | €443 | +€338 | +320.1% |
| Total equity and liabilities | 10/49 | €96,091 | €76,306 | -€19,785 | -20.6% |
| Equity | 10/15 | €21,108 | €5,370 | -€15,738 | -74.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,608 | €2,870 | -€15,738 | -84.6% |
| Provisions and deferred taxes | 16 | €25,403 | - | -€25,403 | |
| Provisions for liabilities and charges | 160/5 | €25,403 | - | -€25,403 | |
| Environmental obligations | 163 | €25,403 | - | -€25,403 | |
| Amounts payable | 17/49 | €49,579 | €70,935 | +€21,356 | +43.1% |
| Amounts payable within one year | 42/48 | €49,579 | €70,935 | +€21,356 | +43.1% |
| Trade debts | 44 | €228 | €4,292 | +€4,063 | +1778.6% |
| Suppliers | 440/4 | €228 | €4,292 | +€4,063 | +1778.6% |
| Taxes, remuneration and social security | 45 | €7,864 | €7,622 | -€242 | -3.1% |
| Taxes | 450/3 | €7,864 | €5,622 | -€2,242 | -28.5% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €41,487 | €59,022 | +€17,534 | +42.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,640 | €3,987 | +€347 | +9.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €6,403 | -€25,403 | -€31,806 | |
| Other operating charges | 640/8 | €465 | €282 | -€183 | -39.3% |
| Gross operating margin | 9900 | €12,226 | -€13,027 | -€25,254 | |
| Operating profit (loss) | 9901 | €1,719 | €8,107 | +€6,389 | +371.7% |
| Financial income | 75/76B | €6,403 | - | -€6,403 | |
| Recurring financial income | 75 | €6,403 | - | -€6,403 | |
| Financial charges | 65/66B | €1,388 | €1,537 | +€149 | +10.8% |
| Recurring financial charges | 65 | €1,388 | €1,537 | +€149 | +10.8% |
| Profit (loss) for the period before taxes | 9903 | €6,734 | €6,570 | -€164 | -2.4% |
| Income taxes | 67/77 | €2,413 | €2,308 | -€105 | -4.4% |
| Profit (loss) for the period | 9904 | €4,321 | €4,262 | -€59 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,321 | €4,262 | -€59 | -1.4% |
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 5 October 2026 via checked.be.