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 -€8,937
down €8,937 (-6.4%), from €140,587 to €131,650
- Debts after one year -€10,382
down €10,382 (-22.9%), from €45,382 to €35,000
- Profit (loss) carried forward +€5,385
up €5,385 (+76.4%), from -€7,049 to -€1,664
- Other debts -€3,474
down €3,474 (-5.0%), from €69,745 to €66,271
- Gross operating margin -€2,512
down €2,512 (-11.7%), from €21,451 to €18,939
- Other operating charges +€572
up €572 (+24.2%), from €2,358 to €2,930
- Financial charges -€462
down €462 (-21.5%), from €2,148 to €1,686
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 | €140,689 | €132,210 | -€8,479 | -6.0% |
| Fixed assets | 21/28 | €140,587 | €131,650 | -€8,937 | -6.4% |
| Tangible fixed assets | 22/27 | €140,587 | €131,650 | -€8,937 | -6.4% |
| Land and buildings | 22 | €140,587 | €131,650 | -€8,937 | -6.4% |
| Current assets | 29/58 | €102 | €561 | +€459 | +450.2% |
| Cash at bank and in hand | 54/58 | €102 | €561 | +€459 | +450.2% |
| Total equity and liabilities | 10/49 | €140,689 | €132,210 | -€8,479 | -6.0% |
| Equity | 10/15 | €12,951 | €18,336 | +€5,385 | +41.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,049 | -€1,664 | +€5,385 | +76.4% |
| Amounts payable | 17/49 | €127,738 | €113,874 | -€13,864 | -10.9% |
| Amounts payable after more than one year | 17 | €45,382 | €35,000 | -€10,382 | -22.9% |
| Financial debts | 170/4 | €45,382 | €35,000 | -€10,382 | -22.9% |
| Amounts payable within one year | 42/48 | €81,969 | €78,474 | -€3,494 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €10,612 | €10,382 | -€230 | -2.2% |
| Trade debts | 44 | €1,612 | €1,822 | +€210 | +13.0% |
| Suppliers | 440/4 | €1,612 | €1,822 | +€210 | +13.0% |
| Other amounts payable | 47/48 | €69,745 | €66,271 | -€3,474 | -5.0% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,937 | €8,937 | +€0 | 0.0% |
| Other operating charges | 640/8 | €2,358 | €2,930 | +€572 | +24.2% |
| Gross operating margin | 9900 | €21,451 | €18,939 | -€2,512 | -11.7% |
| Operating profit (loss) | 9901 | €10,155 | €7,071 | -€3,084 | -30.4% |
| Financial charges | 65/66B | €2,148 | €1,686 | -€462 | -21.5% |
| Recurring financial charges | 65 | €2,148 | €1,686 | -€462 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €8,007 | €5,385 | -€2,622 | -32.7% |
| Profit (loss) for the period | 9904 | €8,007 | €5,385 | -€2,622 | -32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,007 | €5,385 | -€2,622 | -32.7% |
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.