BIANCHA: 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.
BIANCHA
Largest movements
- Tangible fixed assets -€17,196
down €17,196 (-63.1%), from €27,259 to €10,064
of which Plant, machinery and equipment: -€14,589
- Receivables within one year -€9,641
down €9,641 (-9.4%), from €102,471 to €92,830
of which Other amounts receivable: -€9,641
- Profit (loss) carried forward -€34,653
down €34,653 (-31.9%), from -€108,656 to -€143,309
- Trade debts +€21,427
up €21,427 (+26.8%), from €80,074 to €101,501
- Debts after one year -€14,407
down €14,407 (-33.0%), from €43,597 to €29,189
- Gross operating margin -€9,784
down €9,784 (-92.1%), from -€10,622 to -€20,406
- Financial income -€1,585
down €1,585 (-27.4%), from €5,781 to €4,196
- Other operating charges -€541
down €541 (-49.2%), from €1,101 to €560
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €132,065 | €104,764 | -€27,301 | -20.7% |
| Fixed assets | 21/28 | €27,259 | €10,064 | -€17,196 | -63.1% |
| Tangible fixed assets | 22/27 | €27,259 | €10,064 | -€17,196 | -63.1% |
| Plant, machinery and equipment | 23 | €24,652 | €10,064 | -€14,589 | -59.2% |
| Other tangible fixed assets | 26 | €2,607 | - | -€2,607 | |
| Current assets | 29/58 | €104,806 | €94,700 | -€10,105 | -9.6% |
| Stocks and contracts in progress | 3 | €1,870 | €1,870 | = | 0.0% |
| Stocks | 30/36 | €1,870 | €1,870 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €102,471 | €92,830 | -€9,641 | -9.4% |
| Trade receivables | 40 | €6,000 | €6,000 | = | 0.0% |
| Other amounts receivable | 41 | €96,471 | €86,830 | -€9,641 | -10.0% |
| Cash at bank and in hand | 54/58 | €464 | - | -€464 | |
| Total equity and liabilities | 10/49 | €132,065 | €104,764 | -€27,301 | -20.7% |
| Equity | 10/15 | -€75,882 | -€110,535 | -€34,653 | -45.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,174 | €14,174 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €12,314 | €12,314 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€108,656 | -€143,309 | -€34,653 | -31.9% |
| Amounts payable | 17/49 | €207,947 | €215,299 | +€7,352 | +3.5% |
| Amounts payable after more than one year | 17 | €43,597 | €29,189 | -€14,407 | -33.0% |
| Financial debts | 170/4 | €43,597 | €29,189 | -€14,407 | -33.0% |
| Amounts payable within one year | 42/48 | €164,350 | €186,110 | +€21,759 | +13.2% |
| Current portion of amounts payable after more than one year | 42 | €14,284 | €14,407 | +€124 | +0.9% |
| Financial debts | 43 | - | €312 | +€312 | |
| Credit institutions | 430/8 | - | €312 | +€312 | |
| Trade debts | 44 | €80,074 | €101,501 | +€21,427 | +26.8% |
| Suppliers | 440/4 | €80,074 | €101,501 | +€21,427 | +26.8% |
| Other amounts payable | 47/48 | €69,993 | €69,890 | -€103 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,373 | €17,196 | -€177 | -1.0% |
| Other operating charges | 640/8 | €1,101 | €560 | -€541 | -49.2% |
| Gross operating margin | 9900 | -€10,622 | -€20,406 | -€9,784 | -92.1% |
| Operating profit (loss) | 9901 | -€29,095 | -€38,161 | -€9,066 | -31.2% |
| Financial income | 75/76B | €5,781 | €4,196 | -€1,585 | -27.4% |
| Recurring financial income | 75 | €5,781 | €4,196 | -€1,585 | -27.4% |
| Financial charges | 65/66B | €760 | €688 | -€71 | -9.4% |
| Recurring financial charges | 65 | €760 | €688 | -€71 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | -€24,074 | -€34,653 | -€10,579 | -43.9% |
| Profit (loss) for the period | 9904 | -€24,074 | -€34,653 | -€10,579 | -43.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,074 | -€34,653 | -€10,579 | -43.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.