BIA CONSTRUCTION: what changed
BIA CONSTRUCTION
Largest movements
- Cash +€16,228
up €16,228 (+79.5%), from €20,419 to €36,647
mainly Trade debts (+€27,088) and Depreciation (+€17,539)
- Receivables within one year +€10,155
up €10,155 (+12.4%), from €82,064 to €92,218
of which Trade receivables: +€14,435
- Tangible fixed assets -€9,255
down €9,255 (-21.6%), from €42,897 to €33,642
of which Furniture and vehicles: -€9,255
- Trade debts +€27,088
up €27,088 (+34.5%), from €78,530 to €105,617
- Profit (loss) carried forward +€16,755
up €16,755 (+31.6%), from -€53,001 to -€36,246
- Tax, wage and social debts -€12,410
down €12,410 (-66.6%), from €18,627 to €6,217
of which Taxes: -€14,423
- Current portion of long-term debt -€5,805
down €5,805 (-58.7%), from €9,894 to €4,089
- Other debts -€4,882
down €4,882 (-7.0%), from €69,636 to €64,755
- Gross operating margin +€61,962
up €61,962 (+143%), from €43,351 to €105,313
- Staff costs +€24,850
up €24,850 (+57.2%), from €43,428 to €68,278
- Other operating charges -€2,716
down €2,716 (-95.1%), from €2,855 to €140
- Financial charges +€1,738
up €1,738 (+226%), from €771 to €2,509
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €150,554 | €167,681 | +€17,127 | +11.4% |
| Fixed assets | 21/28 | €48,071 | €38,816 | -€9,255 | -19.3% |
| Tangible fixed assets | 22/27 | €42,897 | €33,642 | -€9,255 | -21.6% |
| Plant, machinery and equipment | 23 | €208 | €208 | = | 0.0% |
| Furniture and vehicles | 24 | €42,689 | €33,434 | -€9,255 | -21.7% |
| Financial fixed assets | 28 | €5,174 | €5,174 | = | 0.0% |
| Current assets | 29/58 | €102,483 | €128,865 | +€26,382 | +25.7% |
| Amounts receivable within one year | 40/41 | €82,064 | €92,218 | +€10,155 | +12.4% |
| Trade receivables | 40 | €75,528 | €89,962 | +€14,435 | +19.1% |
| Other amounts receivable | 41 | €6,536 | €2,256 | -€4,280 | -65.5% |
| Cash at bank and in hand | 54/58 | €20,419 | €36,647 | +€16,228 | +79.5% |
| Total equity and liabilities | 10/49 | €150,554 | €167,681 | +€17,127 | +11.4% |
| Equity | 10/15 | -€29,752 | -€12,997 | +€16,755 | +56.3% |
| Contributions | 10/11 | €21,390 | €21,390 | = | 0.0% |
| Capital | 10 | €21,390 | €21,390 | = | 0.0% |
| Issued capital | 100 | €21,390 | €21,390 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,001 | -€36,246 | +€16,755 | +31.6% |
| Amounts payable | 17/49 | €180,306 | €180,678 | +€372 | +0.2% |
| Amounts payable after more than one year | 17 | €3,619 | - | -€3,619 | |
| Financial debts | 170/4 | €3,619 | - | -€3,619 | |
| Amounts payable within one year | 42/48 | €176,687 | €180,678 | +€3,991 | +2.3% |
| Current portion of amounts payable after more than one year | 42 | €9,894 | €4,089 | -€5,805 | -58.7% |
| Trade debts | 44 | €78,530 | €105,617 | +€27,088 | +34.5% |
| Suppliers | 440/4 | €78,530 | €105,617 | +€27,088 | +34.5% |
| Taxes, remuneration and social security | 45 | €18,627 | €6,217 | -€12,410 | -66.6% |
| Taxes | 450/3 | €18,579 | €4,156 | -€14,423 | -77.6% |
| Remuneration and social security | 454/9 | €48 | €2,061 | +€2,013 | +4,193% |
| Other amounts payable | 47/48 | €69,636 | €64,755 | -€4,882 | -7.0% |
| Remuneration, social security and pensions | 62 | €43,428 | €68,278 | +€24,850 | +57.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,539 | €17,539 | = | 0.0% |
| Other operating charges | 640/8 | €2,855 | €140 | -€2,716 | -95.1% |
| Non-recurring operating charges | 66A | €404 | - | -€404 | |
| Gross operating margin | 9900 | €43,351 | €105,313 | +€61,962 | +143% |
| Operating profit (loss) | 9901 | -€20,874 | €19,357 | +€40,231 | |
| Financial charges | 65/66B | €771 | €2,509 | +€1,738 | +226% |
| Recurring financial charges | 65 | €771 | €2,509 | +€1,738 | +226% |
| Profit (loss) for the period before taxes | 9903 | -€21,645 | €16,848 | +€38,493 | |
| Income taxes | 67/77 | - | €93 | +€93 | |
| Profit (loss) for the period | 9904 | -€21,645 | €16,755 | +€38,400 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,645 | €16,755 | +€38,400 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.