Bihr: 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.
What changed
Bihr
NACE 47.820, Retail sale of motor vehicle parts and accessories
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€9.9m
2024 · -€3.5m-€6.4m
Equity
€82.3m
2024 · €92.2m-€9.9m
Cash
€13.7m
2024 · €10.2m+€3.6m
Balance sheet total
€143.1m
2024 · €150.7m-€7.7m
Largest movements
Assets
- Financial fixed assets -€7.7m
down €7.7m (-7.2%), from €107.3m to €99.6m
of which Affiliated companies: -€7.7m
- Cash +€3.6m
up €3.6m (+34.9%), from €10.2m to €13.7m
mainly Investment in fixed assets (net) (+€7.6m) and Accrued charges and deferred income (+€3.7m)
- Receivables within one year -€2.7m
down €2.7m (-9.3%), from €28.7m to €26.0m
of which Other amounts receivable: -€2.3m
Equity and liabilities
- Profit (loss) carried forward -€9.9m
down €9.9m (-53.2%), from -€18.6m to -€28.4m
- Accrued charges and deferred income +€3.7m
up €3.7m (+42.6%), from €8.8m to €12.5m
- Trade debts -€1.6m
down €1.6m (-44.2%), from €3.6m to €2.0m
Income statement
- Financial charges +€11.0m
up €11.0m (+236.0%), from €4.6m to €15.6m
of which Non-recurring financial charges: +€11.4m
- Financial income +€3.7m
up €3.7m (+225.6%), from €1.7m to €5.4m
of which Non-recurring financial income: +€3.7m
- Services and other goods +€1.1m
up €1.1m (+8.2%), from €12.9m to €14.0m
- Other operating income +€514,494
up €514,494 (+59.8%), from €860,352 to €1.4m
- Turnover +€504,106
up €504,106 (+3.4%), from €14.6m to €15.1m
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.
Result 2024
-€3.5m
Turnover
+€504,106
Other operating income
+€514,494
Goods and materials
+€95,673
Services and other goods
-€1.1m
Staff costs
-€37,302
Depreciation
+€33,327
Other operating charges
+€79
Other operating items
+€760,494
Financial income
+€3.7m
Financial charges
-€11.0m
Taxes
+€21,627
Result 2025
-€9.9m
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.
From operations
-€4.0m
Investment
+€7.6m
Financing
€0
Cash 2024
€10.2m
From operations (derived)
-€4.0m
Net result for the year
-€9.9m
Depreciation
+€893,573
Receivables within one year
+€2.7m
Deferred charges and accrued income
+€67,907
Trade debts
-€1.6m
Tax, wage and social debts
+€48,532
Accrued charges and deferred income
+€3.7m
Investment (derived)
+€7.6m
Investment in fixed assets (net)
+€7.6m
Cash 2025
€13.7m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €150,736,330 | €143,074,988 | -€7.7m | -5.1% |
| Fixed assets | 21/28 | €111,462,839 | €102,993,914 | -€8.5m | -7.6% |
| Intangible fixed assets | 21 | €3,296,590 | €2,954,056 | -€342,533 | -10.4% |
| Tangible fixed assets | 22/27 | €886,750 | €468,207 | -€418,544 | -47.2% |
| Furniture and vehicles | 24 | €599,830 | €468,207 | -€131,624 | -21.9% |
| Assets under construction and advance payments | 27 | €286,920 | - | -€286,920 | |
| Financial fixed assets | 28 | €107,279,499 | €99,571,651 | -€7.7m | -7.2% |
| Affiliated companies | 280/1 | €107,209,949 | €99,500,949 | -€7.7m | -7.2% |
| Participating interests | 280 | €107,209,949 | €99,500,949 | -€7.7m | -7.2% |
| Other financial fixed assets | 284/8 | €69,549 | €70,702 | +€1,153 | +1.7% |
| Amounts receivable and cash guarantees | 285/8 | €69,549 | €70,702 | +€1,153 | +1.7% |
| Current assets | 29/58 | €39,273,492 | €40,081,074 | +€807,582 | +2.1% |
| Amounts receivable within one year | 40/41 | €28,724,866 | €26,047,305 | -€2.7m | -9.3% |
| Trade receivables | 40 | €4,105,822 | €3,689,557 | -€416,265 | -10.1% |
| Other amounts receivable | 41 | €24,619,045 | €22,357,748 | -€2.3m | -9.2% |
| Cash at bank and in hand | 54/58 | €10,194,798 | €13,747,848 | +€3.6m | +34.9% |
| Deferred charges and accrued income | 490/1 | €353,827 | €285,921 | -€67,907 | -19.2% |
| Total equity and liabilities | 10/49 | €150,736,330 | €143,074,988 | -€7.7m | -5.1% |
| Equity | 10/15 | €92,221,155 | €82,342,707 | -€9.9m | -10.7% |
| Contributions | 10/11 | €100,325,828 | €100,325,828 | = | 0.0% |
| Capital | 10 | €100,325,828 | €100,325,828 | = | 0.0% |
| Issued capital | 100 | €100,325,828 | €100,325,828 | = | 0.0% |
| Reserves | 13 | €10,461,504 | €10,461,504 | = | 0.0% |
| Non-distributable reserves | 130/1 | €544,759 | €544,759 | = | 0.0% |
| Legal reserve | 130 | €544,294 | €544,294 | = | 0.0% |
| Reserves not available under the articles | 1311 | €465 | €465 | = | 0.0% |
| Tax-exempt reserves | 132 | €46,165 | €46,165 | = | 0.0% |
| Distributable reserves | 133 | €9,870,579 | €9,870,579 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,566,177 | -€28,444,625 | -€9.9m | -53.2% |
| Amounts payable | 17/49 | €58,515,176 | €60,732,281 | +€2.2m | +3.8% |
| Amounts payable after more than one year | 17 | €45,944,332 | €45,944,332 | = | 0.0% |
| Financial debts | 170/4 | €45,944,332 | €45,944,332 | = | 0.0% |
| Other loans | 174 | €45,944,332 | €45,944,332 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,772,995 | €2,242,835 | -€1.5m | -40.6% |
| Trade debts | 44 | €3,570,740 | €1,992,049 | -€1.6m | -44.2% |
| Suppliers | 440/4 | €3,570,740 | €1,992,049 | -€1.6m | -44.2% |
| Taxes, remuneration and social security | 45 | €202,254 | €250,786 | +€48,532 | +24.0% |
| Taxes | 450/3 | €42,600 | €54,761 | +€12,160 | +28.5% |
| Remuneration and social security | 454/9 | €159,654 | €196,025 | +€36,372 | +22.8% |
| Accrued charges and deferred income | 492/3 | €8,797,849 | €12,545,113 | +€3.7m | +42.6% |
| Operating income | 70/76A | €15,500,299 | €16,513,237 | +€1.0m | +6.5% |
| Turnover | 70 | €14,634,286 | €15,138,392 | +€504,106 | +3.4% |
| Other operating income | 74 | €860,352 | €1,374,845 | +€514,494 | +59.8% |
| Non-recurring operating income | 76A | €5,661 | - | -€5,661 | |
| Operating charges | 60/66A | €15,950,864 | €16,153,906 | +€203,043 | +1.3% |
| Goods for resale, raw materials and consumables | 60 | €95,673 | - | -€95,673 | |
| Purchases | 600/8 | €95,673 | - | -€95,673 | |
| Services and other goods | 61 | €12,932,857 | €13,993,832 | +€1.1m | +8.2% |
| Remuneration, social security and pensions | 62 | €1,228,721 | €1,266,023 | +€37,302 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €926,900 | €893,573 | -€33,327 | -3.6% |
| Other operating charges | 640/8 | €557 | €478 | -€79 | -14.1% |
| Non-recurring operating charges | 66A | €766,156 | €1 | -€766,155 | -100.0% |
| Operating profit (loss) | 9901 | -€450,565 | €359,331 | +€809,896 | |
| Financial income | 75/76B | €1,657,667 | €5,397,842 | +€3.7m | +225.6% |
| Recurring financial income | 75 | €1,657,667 | €1,718,252 | +€60,585 | +3.7% |
| Income from financial fixed assets | 750 | €244,242 | €667,220 | +€422,978 | +173.2% |
| Income from current assets | 751 | €1,232,782 | €755,101 | -€477,682 | -38.7% |
| Other financial income | 752/9 | €180,643 | €295,931 | +€115,289 | +63.8% |
| Non-recurring financial income | 76B | - | €3,679,590 | +€3.7m | |
| Financial charges | 65/66B | €4,641,838 | €15,597,730 | +€11.0m | +236.0% |
| Recurring financial charges | 65 | €4,641,838 | €4,234,140 | -€407,697 | -8.8% |
| Debt charges | 650 | €4,493,433 | €3,764,471 | -€728,962 | -16.2% |
| Other financial charges | 652/9 | €148,404 | €469,669 | +€321,265 | +216.5% |
| Non-recurring financial charges | 66B | - | €11,363,590 | +€11.4m | |
| Profit (loss) for the period before taxes | 9903 | -€3,434,735 | -€9,840,557 | -€6.4m | -186.5% |
| Income taxes | 67/77 | €59,517 | €37,891 | -€21,627 | -36.3% |
| Taxes | 670/3 | €59,517 | €37,891 | -€21,627 | -36.3% |
| Profit (loss) for the period | 9904 | -€3,494,253 | -€9,878,447 | -€6.4m | -182.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,494,253 | -€9,878,447 | -€6.4m | -182.7% |
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 7 October 2026 via checked.be.