BIHAMAM: 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.
BIHAMAM
Largest movements
- Current investments +€58,000
up €58,000 (+56.9%), from €102,000 to €160,000
- Cash -€52,343
down €52,343 (-86.4%), from €60,566 to €8,223
mainly Current investments (-€58,000) and Net result for the year (-€9,498)
- Tangible fixed assets -€19,075
down €19,075 (-4.4%), from €434,096 to €415,021
of which Land and buildings: -€12,244
- Profit (loss) carried forward -€9,498
down €9,498 (-122%), from -€7,762 to -€17,260
- Other debts -€6,421
down €6,421 (-69.3%), from €9,266 to €2,845
- Financial income -€4,921
down €4,921 (-58.5%), from €8,409 to €3,489
- Gross operating margin +€4,507
up €4,507 (+80.0%), from €5,633 to €10,141
- Other operating charges -€443
down €443 (-11.3%), from €3,917 to €3,474
- Depreciation -€178
down €178 (-0.9%), from €19,253 to €19,075
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.
Derived cash bridge
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 | €601,660 | €585,174 | -€16,487 | -2.7% |
| Fixed assets | 21/28 | €434,096 | €415,021 | -€19,075 | -4.4% |
| Tangible fixed assets | 22/27 | €434,096 | €415,021 | -€19,075 | -4.4% |
| Land and buildings | 22 | €427,115 | €414,871 | -€12,244 | -2.9% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €6,981 | €150 | -€6,831 | -97.9% |
| Current assets | 29/58 | €167,565 | €170,153 | +€2,589 | +1.5% |
| Amounts receivable within one year | 40/41 | €2,166 | €660 | -€1,506 | -69.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €2,166 | €660 | -€1,506 | -69.5% |
| Current investments | 50/53 | €102,000 | €160,000 | +€58,000 | +56.9% |
| Cash at bank and in hand | 54/58 | €60,566 | €8,223 | -€52,343 | -86.4% |
| Deferred charges and accrued income | 490/1 | €2,833 | €1,270 | -€1,563 | -55.2% |
| Total equity and liabilities | 10/49 | €601,660 | €585,174 | -€16,487 | -2.7% |
| Equity | 10/15 | €591,426 | €581,929 | -€9,498 | -1.6% |
| Reserves | 13 | €599,188 | €599,188 | = | 0.0% |
| Distributable reserves | 133 | €599,188 | €599,188 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,762 | -€17,260 | -€9,498 | -122% |
| Amounts payable | 17/49 | €10,234 | €3,245 | -€6,989 | -68.3% |
| Amounts payable within one year | 42/48 | €10,234 | €3,245 | -€6,989 | -68.3% |
| Trade debts | 44 | €968 | €400 | -€568 | -58.7% |
| Suppliers | 440/4 | €968 | €400 | -€568 | -58.7% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €9,266 | €2,845 | -€6,421 | -69.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,253 | €19,075 | -€178 | -0.9% |
| Other operating charges | 640/8 | €3,917 | €3,474 | -€443 | -11.3% |
| Gross operating margin | 9900 | €5,633 | €10,141 | +€4,507 | +80.0% |
| Operating profit (loss) | 9901 | -€17,537 | -€12,409 | +€5,128 | +29.2% |
| Financial income | 75/76B | €8,409 | €3,489 | -€4,921 | -58.5% |
| Recurring financial income | 75 | €8,409 | €3,489 | -€4,921 | -58.5% |
| Financial charges | 65/66B | €137 | €229 | +€92 | +67.6% |
| Recurring financial charges | 65 | €137 | €229 | +€92 | +67.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,264 | -€9,149 | +€115 | +1.2% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €357 | €349 | -€8 | -2.3% |
| Profit (loss) for the period | 9904 | -€9,621 | -€9,498 | +€123 | +1.3% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,621 | -€9,498 | +€123 | +1.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.