BI-HOLDING: 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.
BI-HOLDING
Largest movements
- Receivables within one year -€227,101
down €227,101 (-97.5%), from €232,990 to €5,889
of which Other amounts receivable: -€223,412
- Tangible fixed assets -€28,605
down €28,605 (-3.9%), from €740,509 to €711,904
of which Land and buildings: -€28,376
- Other debts -€275,197
down €275,197 (-32.2%), from €853,526 to €578,329
- Debts after one year +€38,739
up €38,739 (+6.1%), from €639,343 to €678,082
- Current portion of long-term debt -€30,320
down €30,320 (-12.5%), from €242,505 to €212,185
- Gross operating margin +€96,595
up €96,595 (+440%), from €21,963 to €118,559
- Financial charges +€20,237
up €20,237 (+35.7%), from €56,617 to €76,854
- Other operating charges +€10,917
up €10,917 (+218%), from €5,001 to €15,917
- Financial income -€1,304
down €1,304 (-14.3%), from €9,144 to €7,840
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 | €1,065,952 | €810,309 | -€255,643 | -24.0% |
| Fixed assets | 21/28 | €832,475 | €803,870 | -€28,605 | -3.4% |
| Tangible fixed assets | 22/27 | €740,509 | €711,904 | -€28,605 | -3.9% |
| Land and buildings | 22 | €740,280 | €711,904 | -€28,376 | -3.8% |
| Furniture and vehicles | 24 | €229 | €0 | -€229 | -100% |
| Financial fixed assets | 28 | €91,966 | €91,966 | = | 0.0% |
| Current assets | 29/58 | €233,477 | €6,439 | -€227,038 | -97.2% |
| Amounts receivable within one year | 40/41 | €232,990 | €5,889 | -€227,101 | -97.5% |
| Trade receivables | 40 | €3,689 | €0 | -€3,689 | -100% |
| Other amounts receivable | 41 | €229,301 | €5,889 | -€223,412 | -97.4% |
| Cash at bank and in hand | 54/58 | €1 | €263 | +€262 | +34,476% |
| Deferred charges and accrued income | 490/1 | €486 | €288 | -€199 | -40.9% |
| Total equity and liabilities | 10/49 | €1,065,952 | €810,309 | -€255,643 | -24.0% |
| Equity | 10/15 | -€766,571 | -€761,549 | +€5,022 | +0.7% |
| Contributions | 10/11 | €249,440 | €249,440 | = | 0.0% |
| Reserves | 13 | €504,944 | €504,944 | = | 0.0% |
| Distributable reserves | 133 | €504,944 | €504,944 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,520,955 | -€1,515,933 | +€5,022 | +0.3% |
| Amounts payable | 17/49 | €1,832,523 | €1,571,858 | -€260,665 | -14.2% |
| Amounts payable after more than one year | 17 | €639,343 | €678,082 | +€38,739 | +6.1% |
| Financial debts | 170/4 | €639,343 | €678,082 | +€38,739 | +6.1% |
| Amounts payable within one year | 42/48 | €1,161,533 | €860,124 | -€301,409 | -25.9% |
| Current portion of amounts payable after more than one year | 42 | €242,505 | €212,185 | -€30,320 | -12.5% |
| Financial debts | 43 | €39,230 | €43,273 | +€4,042 | +10.3% |
| Credit institutions | 430/8 | €14,230 | €14,617 | +€387 | +2.7% |
| Other loans | 439 | €25,000 | €28,656 | +€3,656 | +14.6% |
| Trade debts | 44 | €25,005 | €26,338 | +€1,333 | +5.3% |
| Suppliers | 440/4 | €25,005 | €26,338 | +€1,333 | +5.3% |
| Taxes, remuneration and social security | 45 | €1,267 | €0 | -€1,267 | -100% |
| Taxes | 450/3 | €1,267 | €0 | -€1,267 | -100% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €853,526 | €578,329 | -€275,197 | -32.2% |
| Accrued charges and deferred income | 492/3 | €31,646 | €33,652 | +€2,005 | +6.3% |
| Non-recurring operating income | 76A | €57,517 | €152,860 | +€95,343 | +166% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,755 | €28,605 | -€1,150 | -3.9% |
| Other operating charges | 640/8 | €5,001 | €15,917 | +€10,917 | +218% |
| Gross operating margin | 9900 | €21,963 | €118,559 | +€96,595 | +440% |
| Operating profit (loss) | 9901 | -€12,792 | €74,036 | +€86,829 | |
| Financial income | 75/76B | €9,144 | €7,840 | -€1,304 | -14.3% |
| Recurring financial income | 75 | €9,144 | €7,840 | -€1,304 | -14.3% |
| Financial charges | 65/66B | €56,617 | €76,854 | +€20,237 | +35.7% |
| Recurring financial charges | 65 | €56,617 | €76,854 | +€20,237 | +35.7% |
| Profit (loss) for the period before taxes | 9903 | -€60,265 | €5,022 | +€65,287 | |
| Profit (loss) for the period | 9904 | -€60,265 | €5,022 | +€65,287 | |
| Profit (loss) for the period to be appropriated | 9905 | -€60,265 | €5,022 | +€65,287 |
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.