BAHRIA: 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.
BAHRIA
Largest movements
- Deferred charges and accrued income -€20,257
down €20,257 (-96.2%), from €21,056 to €799
- Tangible fixed assets -€15,165
down €15,165 (-58.7%), from €25,826 to €10,661
of which Other tangible fixed assets: -€9,462
- Cash -€5,417
down €5,417 (-73.3%), from €7,392 to €1,975
mainly Net result for the year (-€68,227) and Other debts (-€10,396)
- Stocks and contracts +€2,943
up €2,943 (+41.4%), from €7,109 to €10,052
- Receivables within one year +€752
up €752 (+43.9%), from €1,712 to €2,464
- Profit (loss) carried forward -€68,227
down €68,227 (-181%), from -€37,660 to -€105,887
- Debts after one year +€50,000
new in 2024: €50,000
- Other debts -€10,396
down €10,396 (-18.6%), from €55,986 to €45,590
- Accrued charges and deferred income -€10,163
no longer reported in 2024 (was €10,163)
- Trade debts +€1,647
up €1,647 (+10.4%), from €15,894 to €17,541
- Gross operating margin -€23,574
down €23,574 (-85.7%), from -€27,500 to -€51,074
- Other operating charges -€597
down €597 (-30.6%), from €1,953 to €1,356
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,094 | €25,951 | -€37,144 | -58.9% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €25,826 | €10,661 | -€15,165 | -58.7% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €25,826 | €10,661 | -€15,165 | -58.7% |
| Plant, machinery and equipment | 23 | €162 | €52 | -€110 | -67.9% |
| Furniture and vehicles | 24 | €12,352 | €6,758 | -€5,593 | -45.3% |
| Other tangible fixed assets | 26 | €13,313 | €3,851 | -€9,462 | -71.1% |
| Current assets | 29/58 | €37,268 | €15,290 | -€21,978 | -59.0% |
| Stocks and contracts in progress | 3 | €7,109 | €10,052 | +€2,943 | +41.4% |
| Stocks | 30/36 | €7,109 | €10,052 | +€2,943 | +41.4% |
| Amounts receivable within one year | 40/41 | €1,712 | €2,464 | +€752 | +43.9% |
| Other amounts receivable | 41 | €1,712 | €2,464 | +€752 | +43.9% |
| Cash at bank and in hand | 54/58 | €7,392 | €1,975 | -€5,417 | -73.3% |
| Deferred charges and accrued income | 490/1 | €21,056 | €799 | -€20,257 | -96.2% |
| Total equity and liabilities | 10/49 | €63,094 | €25,951 | -€37,144 | -58.9% |
| Equity | 10/15 | -€23,400 | -€91,627 | -€68,227 | -292% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,660 | -€105,887 | -€68,227 | -181% |
| Amounts payable | 17/49 | €86,494 | €117,577 | +€31,083 | +35.9% |
| Amounts payable after more than one year | 17 | - | €50,000 | +€50,000 | |
| Other amounts payable | 178/9 | - | €50,000 | +€50,000 | |
| Amounts payable within one year | 42/48 | €76,331 | €67,577 | -€8,753 | -11.5% |
| Trade debts | 44 | €15,894 | €17,541 | +€1,647 | +10.4% |
| Suppliers | 440/4 | €15,894 | €17,541 | +€1,647 | +10.4% |
| Taxes, remuneration and social security | 45 | €4,451 | €4,447 | -€4 | -0.1% |
| Taxes | 450/3 | €671 | - | -€671 | |
| Remuneration and social security | 454/9 | €3,779 | €4,447 | +€667 | +17.7% |
| Other amounts payable | 47/48 | €55,986 | €45,590 | -€10,396 | -18.6% |
| Accrued charges and deferred income | 492/3 | €10,163 | - | -€10,163 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,448 | €15,165 | -€283 | -1.8% |
| Other operating charges | 640/8 | €1,953 | €1,356 | -€597 | -30.6% |
| Gross operating margin | 9900 | -€27,500 | -€51,074 | -€23,574 | -85.7% |
| Operating profit (loss) | 9901 | -€44,901 | -€67,595 | -€22,694 | -50.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €410 | €632 | +€222 | +54.2% |
| Recurring financial charges | 65 | €410 | €632 | +€222 | +54.2% |
| Profit (loss) for the period before taxes | 9903 | -€45,311 | -€68,227 | -€22,916 | -50.6% |
| Profit (loss) for the period | 9904 | -€45,311 | -€68,227 | -€22,916 | -50.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€45,311 | -€68,227 | -€22,916 | -50.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.