BIANCA: 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.
BIANCA
Largest movements
- Tangible fixed assets -€4,478
down €4,478 (-26.4%), from €16,963 to €12,485
of which Plant, machinery and equipment: -€3,315
- Profit (loss) carried forward -€7,340
down €7,340 (-15.7%), from -€46,718 to -€54,058
- Other debts +€2,883
up €2,883 (+10.9%), from €26,471 to €29,354
- Purchases and services -€6,415
down €6,415 (-74.1%), from €8,661 to €2,246
- Gross operating margin +€2,281
up €2,281 (+57.3%), from -€3,978 to -€1,697
- Depreciation -€1,498
down €1,498 (-25.1%), from €5,976 to €4,478
- Financial charges -€417
down €417 (-35.3%), from €1,182 to €765
of which Financial charges: -€480
- Other operating charges -€372
down €372 (-48.2%), from €772 to €400
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 | €41,289 | €36,381 | -€4,908 | -11.9% |
| Fixed assets | 21/28 | €17,005 | €12,485 | -€4,520 | -26.6% |
| Tangible fixed assets | 22/27 | €16,963 | €12,485 | -€4,478 | -26.4% |
| Plant, machinery and equipment | 23 | €11,851 | €8,536 | -€3,315 | -28.0% |
| Furniture and vehicles | 24 | €1,683 | €863 | -€820 | -48.7% |
| Other tangible fixed assets | 26 | €3,429 | €3,086 | -€343 | -10.0% |
| Financial fixed assets | 28 | €41 | - | -€41 | |
| Current assets | 29/58 | €24,284 | €23,896 | -€388 | -1.6% |
| Stocks and contracts in progress | 3 | €4,208 | €4,208 | = | 0.0% |
| Stocks | 30/36 | €4,208 | €4,208 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €19,750 | €19,497 | -€253 | -1.3% |
| Trade receivables | 40 | €9,982 | €9,982 | = | 0.0% |
| Other amounts receivable | 41 | €9,768 | €9,515 | -€253 | -2.6% |
| Cash at bank and in hand | 54/58 | €327 | €191 | -€135 | -41.4% |
| Total equity and liabilities | 10/49 | €41,289 | €36,381 | -€4,908 | -11.9% |
| Equity | 10/15 | €8,282 | €942 | -€7,340 | -88.6% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,718 | -€54,058 | -€7,340 | -15.7% |
| Amounts payable | 17/49 | €33,007 | €35,440 | +€2,432 | +7.4% |
| Amounts payable within one year | 42/48 | €33,007 | €35,440 | +€2,432 | +7.4% |
| Financial debts | 43 | €4,944 | €4,995 | +€51 | +1.0% |
| Credit institutions | 430/8 | €4,944 | €4,995 | +€51 | +1.0% |
| Trade debts | 44 | €1,338 | €1,090 | -€248 | -18.5% |
| Suppliers | 440/4 | €1,338 | €1,090 | -€248 | -18.5% |
| Taxes, remuneration and social security | 45 | €254 | - | -€254 | |
| Taxes | 450/3 | €254 | - | -€254 | |
| Other amounts payable | 47/48 | €26,471 | €29,354 | +€2,883 | +10.9% |
| Non-recurring operating income | 76A | €301 | - | -€301 | |
| Goods, raw materials, services and sundry goods | 60/61 | €8,661 | €2,246 | -€6,415 | -74.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,976 | €4,478 | -€1,498 | -25.1% |
| Other operating charges | 640/8 | €772 | €400 | -€372 | -48.2% |
| Non-recurring operating charges | 66A | €0 | - | -€0 | |
| Gross operating margin | 9900 | -€3,978 | -€1,697 | +€2,281 | +57.3% |
| Operating profit (loss) | 9901 | -€10,726 | -€6,575 | +€4,151 | +38.7% |
| Financial charges | 65/66B | €1,182 | €765 | -€417 | -35.3% |
| Recurring financial charges | 65 | €1,182 | €702 | -€480 | -40.6% |
| Non-recurring financial charges | 66B | - | €63 | +€63 | |
| Profit (loss) for the period before taxes | 9903 | -€11,908 | -€7,340 | +€4,568 | +38.4% |
| Income taxes | 67/77 | €254 | - | -€254 | |
| Profit (loss) for the period | 9904 | -€12,162 | -€7,340 | +€4,821 | +39.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,162 | -€7,340 | +€4,821 | +39.6% |
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.