BIHAN: 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.
BIHAN
Largest movements
- Tangible fixed assets -€14,359
down €14,359 (-9.7%), from €148,261 to €133,903
of which Land and buildings: -€10,037
- Cash -€9,282
down €9,282 (-87.4%), from €10,614 to €1,332
mainly Debts after one year (-€20,762) and Current portion of long-term debt (-€7,848)
- Receivables within one year +€2,490
up €2,490 (+204%), from €1,221 to €3,712
of which Other amounts receivable: +€2,730
- Debts after one year -€20,762
down €20,762 (-24.0%), from €86,653 to €65,891
- Current portion of long-term debt -€7,848
down €7,848 (-25.9%), from €30,276 to €22,428
- Profit (loss) carried forward +€7,142
up €7,142 (+120%), from €5,966 to €13,108
- Gross operating margin -€15,076
down €15,076 (-33.0%), from €45,751 to €30,675
- Depreciation -€9,447
down €9,447 (-39.7%), from €23,805 to €14,359
- Taxes -€977
down €977 (-22.4%), from €4,356 to €3,379
- Financial charges -€864
down €864 (-18.3%), from €4,735 to €3,870
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 | €161,894 | €140,541 | -€21,353 | -13.2% |
| Fixed assets | 21/28 | €148,261 | €133,903 | -€14,359 | -9.7% |
| Tangible fixed assets | 22/27 | €148,261 | €133,903 | -€14,359 | -9.7% |
| Land and buildings | 22 | €129,307 | €119,270 | -€10,037 | -7.8% |
| Plant, machinery and equipment | 23 | €18,045 | €14,178 | -€3,867 | -21.4% |
| Furniture and vehicles | 24 | €909 | €455 | -€455 | -50.0% |
| Current assets | 29/58 | €13,633 | €6,638 | -€6,994 | -51.3% |
| Amounts receivable within one year | 40/41 | €1,221 | €3,712 | +€2,490 | +204% |
| Trade receivables | 40 | €420 | €180 | -€240 | -57.1% |
| Other amounts receivable | 41 | €801 | €3,532 | +€2,730 | +341% |
| Cash at bank and in hand | 54/58 | €10,614 | €1,332 | -€9,282 | -87.4% |
| Deferred charges and accrued income | 490/1 | €1,798 | €1,595 | -€203 | -11.3% |
| Total equity and liabilities | 10/49 | €161,894 | €140,541 | -€21,353 | -13.2% |
| Equity | 10/15 | €30,928 | €38,070 | +€7,142 | +23.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €6,412 | €6,412 | = | 0.0% |
| Distributable reserves | 133 | €6,412 | €6,412 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,966 | €13,108 | +€7,142 | +120% |
| Amounts payable | 17/49 | €130,967 | €102,471 | -€28,495 | -21.8% |
| Amounts payable after more than one year | 17 | €86,653 | €65,891 | -€20,762 | -24.0% |
| Financial debts | 170/4 | €86,653 | €65,891 | -€20,762 | -24.0% |
| Amounts payable within one year | 42/48 | €44,314 | €36,561 | -€7,753 | -17.5% |
| Current portion of amounts payable after more than one year | 42 | €30,276 | €22,428 | -€7,848 | -25.9% |
| Trade debts | 44 | €12,408 | €14,000 | +€1,592 | +12.8% |
| Suppliers | 440/4 | €12,408 | €14,000 | +€1,592 | +12.8% |
| Taxes, remuneration and social security | 45 | €1,386 | €52 | -€1,334 | -96.2% |
| Taxes | 450/3 | €1,386 | €52 | -€1,334 | -96.2% |
| Other amounts payable | 47/48 | €243 | €81 | -€163 | -66.8% |
| Accrued charges and deferred income | 492/3 | - | €19 | +€19 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,805 | €14,359 | -€9,447 | -39.7% |
| Other operating charges | 640/8 | €1,672 | €1,951 | +€280 | +16.7% |
| Gross operating margin | 9900 | €45,751 | €30,675 | -€15,076 | -33.0% |
| Operating profit (loss) | 9901 | €20,274 | €14,364 | -€5,910 | -29.1% |
| Financial income | 75/76B | €75 | €27 | -€48 | -64.4% |
| Recurring financial income | 75 | €75 | €27 | -€48 | -64.4% |
| Financial charges | 65/66B | €4,735 | €3,870 | -€864 | -18.3% |
| Recurring financial charges | 65 | €4,735 | €3,870 | -€864 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €15,614 | €10,521 | -€5,093 | -32.6% |
| Income taxes | 67/77 | €4,356 | €3,379 | -€977 | -22.4% |
| Profit (loss) for the period | 9904 | €11,258 | €7,142 | -€4,116 | -36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,258 | €7,142 | -€4,116 | -36.6% |
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 13 October 2026 via checked.be.