BIAH: what changed
Two fiscal 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.
BIAH
Largest movements
- Cash -€266,459
down €266,459 (-92.0%), from €289,480 to €23,022
mainly Current investments (-€248,122) and Receivables after one year (-€14,000)
- Current investments +€248,122
new in 2025: €248,122
- Receivables after one year +€14,000
up €14,000 (+9.0%), from €156,400 to €170,400
No liability line moved by more than 1% of the balance sheet total.
- Financial charges +€1,977
up €1,977 (+4393.8%), from €45 to €2,022
- Financial income -€1,235
down €1,235 (-15.8%), from €7,808 to €6,573
- Gross operating margin +€308
up €308 (+9.3%), from -€3,297 to -€2,989
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.
Cash bridge derived
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 | €507,820 | €509,060 | +€1,240 | +0.2% |
| Fixed assets | 21/28 | €200 | €200 | = | 0.0% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €507,620 | €508,860 | +€1,240 | +0.2% |
| Amounts receivable after more than one year | 29 | €156,400 | €170,400 | +€14,000 | +9.0% |
| Other amounts receivable | 291 | €156,400 | €170,400 | +€14,000 | +9.0% |
| Amounts receivable within one year | 40/41 | €41,172 | €41,712 | +€539 | +1.3% |
| Other amounts receivable | 41 | €41,172 | €41,712 | +€539 | +1.3% |
| Current investments | 50/53 | - | €248,122 | +€248,122 | |
| Cash at bank and in hand | 54/58 | €289,480 | €23,022 | -€266,459 | -92.0% |
| Deferred charges and accrued income | 490/1 | €20,567 | €25,604 | +€5,037 | +24.5% |
| Total equity and liabilities | 10/49 | €507,820 | €509,060 | +€1,240 | +0.2% |
| Equity | 10/15 | €507,808 | €508,970 | +€1,162 | +0.2% |
| Contributions | 10/11 | €221,865 | €221,865 | = | 0.0% |
| Capital | 10 | €221,865 | €221,865 | = | 0.0% |
| Issued capital | 100 | €221,865 | €221,865 | = | 0.0% |
| Reserves | 13 | €23,000 | €23,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €23,000 | €23,000 | = | 0.0% |
| Legal reserve | 130 | €23,000 | €23,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €262,944 | €264,105 | +€1,162 | +0.4% |
| Amounts payable | 17/49 | €11 | €90 | +€79 | +698.3% |
| Accrued charges and deferred income | 492/3 | €11 | €90 | +€79 | +698.3% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€3,297 | -€2,989 | +€308 | +9.3% |
| Operating profit (loss) | 9901 | -€3,684 | -€3,389 | +€295 | +8.0% |
| Financial income | 75/76B | €7,808 | €6,573 | -€1,235 | -15.8% |
| Recurring financial income | 75 | €7,808 | €6,573 | -€1,235 | -15.8% |
| Financial charges | 65/66B | €45 | €2,022 | +€1,977 | +4393.8% |
| Recurring financial charges | 65 | €45 | €2,022 | +€1,977 | +4393.8% |
| Profit (loss) for the period before taxes | 9903 | €4,079 | €1,162 | -€2,917 | -71.5% |
| Profit (loss) for the period | 9904 | €4,079 | €1,162 | -€2,917 | -71.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,079 | €1,162 | -€2,917 | -71.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.