Bihuus: 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.
Bihuus
Largest movements
- Tangible fixed assets +€296,204
up €296,204 (+795.1%), from €37,252 to €333,456
of which Land and buildings: +€296,340
- Cash -€78,340
down €78,340 (-82.5%), from €94,913 to €16,573
mainly Investment in fixed assets (net) (-€305,722) and Contributions, distributions and other (-€144,630)
- Receivables within one year +€54,774
up €54,774 (+365.1%), from €15,004 to €69,778
of which Other amounts receivable: +€56,254
- Deferred charges and accrued income -€12,180
down €12,180 (-44.1%), from €27,590 to €15,410
- Other debts +€358,020
up €358,020 (+314604.6%), from €114 to €358,134
- Reserves -€109,334
down €109,334 (-75.6%), from €144,630 to €35,296
- Advances received +€15,730
new in 2025: €15,730
- Tax, wage and social debts -€4,880
down €4,880 (-21.6%), from €22,584 to €17,705
- Gross operating margin -€29,036
down €29,036 (-34.8%), from €83,344 to €54,308
- Taxes -€10,096
down €10,096 (-60.9%), from €16,584 to €6,488
- Depreciation +€3,608
up €3,608 (+61.1%), from €5,910 to €9,518
- Financial charges +€2,322
up €2,322 (+262.9%), from €884 to €3,206
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 | €174,759 | €435,216 | +€260,457 | +149.0% |
| Fixed assets | 21/28 | €37,252 | €333,456 | +€296,204 | +795.1% |
| Tangible fixed assets | 22/27 | €37,252 | €333,456 | +€296,204 | +795.1% |
| Land and buildings | 22 | €30,219 | €326,559 | +€296,340 | +980.6% |
| Plant, machinery and equipment | 23 | €3,879 | €4,673 | +€794 | +20.5% |
| Furniture and vehicles | 24 | €610 | - | -€610 | |
| Other tangible fixed assets | 26 | €2,543 | €2,223 | -€320 | -12.6% |
| Current assets | 29/58 | €137,507 | €101,761 | -€35,747 | -26.0% |
| Amounts receivable within one year | 40/41 | €15,004 | €69,778 | +€54,774 | +365.1% |
| Trade receivables | 40 | €2,250 | €770 | -€1,480 | -65.8% |
| Other amounts receivable | 41 | €12,754 | €69,008 | +€56,254 | +441.1% |
| Cash at bank and in hand | 54/58 | €94,913 | €16,573 | -€78,340 | -82.5% |
| Deferred charges and accrued income | 490/1 | €27,590 | €15,410 | -€12,180 | -44.1% |
| Total equity and liabilities | 10/49 | €174,759 | €435,216 | +€260,457 | +149.0% |
| Equity | 10/15 | €149,630 | €40,296 | -€109,334 | -73.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €144,630 | €35,296 | -€109,334 | -75.6% |
| Distributable reserves | 133 | €144,630 | €35,296 | -€109,334 | -75.6% |
| Amounts payable | 17/49 | €25,129 | €394,920 | +€369,791 | +1471.6% |
| Amounts payable within one year | 42/48 | €23,113 | €394,307 | +€371,194 | +1606.0% |
| Trade debts | 44 | €415 | €2,738 | +€2,323 | +560.0% |
| Suppliers | 440/4 | €415 | €2,738 | +€2,323 | +560.0% |
| Advances received on contracts in progress | 46 | - | €15,730 | +€15,730 | |
| Taxes, remuneration and social security | 45 | €22,584 | €17,705 | -€4,880 | -21.6% |
| Taxes | 450/3 | €22,584 | €17,705 | -€4,880 | -21.6% |
| Other amounts payable | 47/48 | €114 | €358,134 | +€358,020 | +314604.6% |
| Accrued charges and deferred income | 492/3 | €2,016 | €613 | -€1,403 | -69.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,910 | €9,518 | +€3,608 | +61.1% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | €83,344 | €54,308 | -€29,036 | -34.8% |
| Operating profit (loss) | 9901 | €77,293 | €44,645 | -€32,648 | -42.2% |
| Financial income | 75/76B | €888 | €345 | -€543 | -61.1% |
| Recurring financial income | 75 | €888 | €345 | -€543 | -61.1% |
| Financial charges | 65/66B | €884 | €3,206 | +€2,322 | +262.9% |
| Recurring financial charges | 65 | €884 | €3,206 | +€2,322 | +262.9% |
| Profit (loss) for the period before taxes | 9903 | €77,298 | €41,785 | -€35,514 | -45.9% |
| Income taxes | 67/77 | €16,584 | €6,488 | -€10,096 | -60.9% |
| Profit (loss) for the period | 9904 | €60,714 | €35,296 | -€25,418 | -41.9% |
| Profit (loss) for the period to be appropriated | 9905 | €60,714 | €35,296 | -€25,418 | -41.9% |
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.