BAHONYA: 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.
BAHONYA
Largest movements
- Tangible fixed assets -€18,136
down €18,136 (-6.2%), from €293,274 to €275,138
of which Land and buildings: -€15,954
- Receivables within one year +€14,139
up €14,139 (+120%), from €11,772 to €25,911
of which Trade receivables: +€13,826
- Cash -€4,422
down €4,422 (-97.0%), from €4,558 to €136
mainly Tax, wage and social debts (-€18,124) and Debts after one year (-€14,444)
- Tax, wage and social debts -€18,124
down €18,124 (-77.0%), from €23,533 to €5,409
of which Taxes: -€12,170
- Debts after one year -€14,444
down €14,444 (-5.6%), from €259,949 to €245,504
- Other debts +€13,507
new in 2025: €13,507
- Trade debts +€11,187
new in 2025: €11,187
- Staff costs -€50,705
down €50,705 (-90.7%), from €55,923 to €5,218
- Gross operating margin -€49,103
down €49,103 (-49.7%), from €98,718 to €49,615
- Other operating charges +€2,023
up €2,023 (+41.4%), from €4,892 to €6,916
- Taxes +€1,668
new in 2025: €1,668
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 | €311,348 | €302,229 | -€9,119 | -2.9% |
| Fixed assets | 21/28 | €293,493 | €275,357 | -€18,136 | -6.2% |
| Tangible fixed assets | 22/27 | €293,274 | €275,138 | -€18,136 | -6.2% |
| Land and buildings | 22 | €288,258 | €272,305 | -€15,954 | -5.5% |
| Plant, machinery and equipment | 23 | €3,618 | €2,123 | -€1,495 | -41.3% |
| Furniture and vehicles | 24 | €1,398 | €710 | -€688 | -49.2% |
| Financial fixed assets | 28 | €219 | €219 | = | 0.0% |
| Current assets | 29/58 | €17,855 | €26,872 | +€9,017 | +50.5% |
| Stocks and contracts in progress | 3 | €850 | - | -€850 | |
| Stocks | 30/36 | €850 | - | -€850 | |
| Amounts receivable within one year | 40/41 | €11,772 | €25,911 | +€14,139 | +120% |
| Trade receivables | 40 | €11,772 | €25,598 | +€13,826 | +117% |
| Other amounts receivable | 41 | - | €313 | +€313 | |
| Cash at bank and in hand | 54/58 | €4,558 | €136 | -€4,422 | -97.0% |
| Deferred charges and accrued income | 490/1 | €675 | €825 | +€150 | +22.3% |
| Total equity and liabilities | 10/49 | €311,348 | €302,229 | -€9,119 | -2.9% |
| Equity | 10/15 | €11,654 | €12,177 | +€523 | +4.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,346 | -€12,823 | +€523 | +3.9% |
| Amounts payable | 17/49 | €299,693 | €290,052 | -€9,641 | -3.2% |
| Amounts payable after more than one year | 17 | €259,949 | €245,504 | -€14,444 | -5.6% |
| Financial debts | 170/4 | €259,949 | €245,504 | -€14,444 | -5.6% |
| Amounts payable within one year | 42/48 | €37,095 | €44,548 | +€7,452 | +20.1% |
| Current portion of amounts payable after more than one year | 42 | €13,562 | €14,444 | +€882 | +6.5% |
| Trade debts | 44 | - | €11,187 | +€11,187 | |
| Suppliers | 440/4 | - | €11,187 | +€11,187 | |
| Taxes, remuneration and social security | 45 | €23,533 | €5,409 | -€18,124 | -77.0% |
| Taxes | 450/3 | €15,246 | €3,076 | -€12,170 | -79.8% |
| Remuneration and social security | 454/9 | €8,287 | €2,333 | -€5,954 | -71.8% |
| Other amounts payable | 47/48 | - | €13,507 | +€13,507 | |
| Accrued charges and deferred income | 492/3 | €2,649 | - | -€2,649 | |
| Remuneration, social security and pensions | 62 | €55,923 | €5,218 | -€50,705 | -90.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,136 | €18,136 | = | 0.0% |
| Other operating charges | 640/8 | €4,892 | €6,916 | +€2,023 | +41.4% |
| Gross operating margin | 9900 | €98,718 | €49,615 | -€49,103 | -49.7% |
| Operating profit (loss) | 9901 | €19,767 | €19,346 | -€422 | -2.1% |
| Financial income | 75/76B | - | €56 | +€56 | |
| Recurring financial income | 75 | - | €56 | +€56 | |
| Financial charges | 65/66B | €18,091 | €17,211 | -€880 | -4.9% |
| Recurring financial charges | 65 | €18,091 | €17,211 | -€880 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €1,676 | €2,191 | +€515 | +30.7% |
| Income taxes | 67/77 | - | €1,668 | +€1,668 | |
| Profit (loss) for the period | 9904 | €1,676 | €523 | -€1,154 | -68.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,676 | €523 | -€1,154 | -68.8% |
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 14 October 2026 via checked.be.