BHSI-Biron: 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.
BHSI-Biron
Largest movements
- Tangible fixed assets +€59,551
up €59,551 (+7.7%), from €776,790 to €836,341
of which Furniture and vehicles: +€41,666
- Reserves +€100,000
up €100,000 (+100%), from €100,000 to €200,000
- Profit (loss) carried forward -€51,261
down €51,261 (-83.4%), from €61,474 to €10,213
- Other debts +€46,671
up €46,671 (+933%), from €5,000 to €51,671
- Debts after one year -€25,849
down €25,849 (-8.7%), from €297,181 to €271,332
- Gross operating margin +€6,410
up €6,410 (+4.9%), from €130,266 to €136,676
- Taxes -€5,991
down €5,991 (-41.7%), from €14,360 to €8,369
- Depreciation +€5,400
up €5,400 (+10.4%), from €52,021 to €57,421
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 | €793,714 | €858,829 | +€65,115 | +8.2% |
| Fixed assets | 21/28 | €776,790 | €836,341 | +€59,551 | +7.7% |
| Tangible fixed assets | 22/27 | €776,790 | €836,341 | +€59,551 | +7.7% |
| Land and buildings | 22 | €726,491 | €744,376 | +€17,885 | +2.5% |
| Furniture and vehicles | 24 | €50,299 | €91,965 | +€41,666 | +82.8% |
| Current assets | 29/58 | €16,924 | €22,488 | +€5,564 | +32.9% |
| Amounts receivable within one year | 40/41 | €2,820 | €2,273 | -€547 | -19.4% |
| Trade receivables | 40 | €2,178 | - | -€2,178 | |
| Other amounts receivable | 41 | €642 | €2,273 | +€1,631 | +254% |
| Cash at bank and in hand | 54/58 | €12,702 | €18,760 | +€6,057 | +47.7% |
| Deferred charges and accrued income | 490/1 | €1,402 | €1,455 | +€53 | +3.8% |
| Total equity and liabilities | 10/49 | €793,714 | €858,829 | +€65,115 | +8.2% |
| Equity | 10/15 | €450,074 | €498,813 | +€48,739 | +10.8% |
| Contributions | 10/11 | €288,600 | €288,600 | = | 0.0% |
| Reserves | 13 | €100,000 | €200,000 | +€100,000 | +100% |
| Distributable reserves | 133 | €100,000 | €200,000 | +€100,000 | +100% |
| Profit (loss) carried forward | 14 | €61,474 | €10,213 | -€51,261 | -83.4% |
| Amounts payable | 17/49 | €343,640 | €360,016 | +€16,376 | +4.8% |
| Amounts payable after more than one year | 17 | €297,181 | €271,332 | -€25,849 | -8.7% |
| Financial debts | 170/4 | €297,181 | €271,332 | -€25,849 | -8.7% |
| Amounts payable within one year | 42/48 | €44,764 | €87,329 | +€42,565 | +95.1% |
| Current portion of amounts payable after more than one year | 42 | €25,583 | €25,849 | +€266 | +1.0% |
| Trade debts | 44 | €7,210 | €2,159 | -€5,052 | -70.1% |
| Suppliers | 440/4 | €7,210 | €2,159 | -€5,052 | -70.1% |
| Taxes, remuneration and social security | 45 | €6,971 | €7,651 | +€680 | +9.8% |
| Taxes | 450/3 | €6,971 | €7,651 | +€680 | +9.8% |
| Other amounts payable | 47/48 | €5,000 | €51,671 | +€46,671 | +933% |
| Accrued charges and deferred income | 492/3 | €1,695 | €1,354 | -€340 | -20.1% |
| Remuneration, social security and pensions | 62 | €6,733 | €7,688 | +€955 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,021 | €57,421 | +€5,400 | +10.4% |
| Other operating charges | 640/8 | €7,813 | €8,640 | +€827 | +10.6% |
| Gross operating margin | 9900 | €130,266 | €136,676 | +€6,410 | +4.9% |
| Operating profit (loss) | 9901 | €63,699 | €62,927 | -€773 | -1.2% |
| Financial charges | 65/66B | €6,316 | €5,819 | -€497 | -7.9% |
| Recurring financial charges | 65 | €6,316 | €5,819 | -€497 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €57,384 | €57,108 | -€276 | -0.5% |
| Income taxes | 67/77 | €14,360 | €8,369 | -€5,991 | -41.7% |
| Profit (loss) for the period | 9904 | €43,024 | €48,739 | +€5,715 | +13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €43,024 | €48,739 | +€5,715 | +13.3% |
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 22 October 2026 via checked.be.