BISTOUHRY: 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.
BISTOUHRY
Largest movements
- Cash +€73,734
up €73,734 (+41.8%), from €176,563 to €250,297
mainly Other debts (+€30,642) and Depreciation (+€21,083)
- Tangible fixed assets -€23,375
down €23,375 (-10.5%), from €222,237 to €198,862
- Receivables within one year -€5,388
down €5,388 (-72.8%), from €7,397 to €2,009
- Other debts +€30,642
up €30,642 (+68.2%), from €44,946 to €75,588
- Reserves +€18,894
up €18,894 (+9.1%), from €207,718 to €226,612
of which Distributable reserves: +€18,894
- Tax, wage and social debts -€8,769
no longer reported in 2025 (was €8,769)
- Debts after one year +€7,070
up €7,070 (+5.8%), from €121,286 to €128,357
- Financial charges +€34,377
up €34,377 (+85.5%), from €40,218 to €74,596
- Taxes -€10,918
down €10,918 (-57.3%), from €19,066 to €8,149
- Gross operating margin -€2,098
down €2,098 (-1.6%), from €127,191 to €125,093
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 | €412,557 | €457,653 | +€45,096 | +10.9% |
| Fixed assets | 21/28 | €222,237 | €198,862 | -€23,375 | -10.5% |
| Tangible fixed assets | 22/27 | €222,237 | €198,862 | -€23,375 | -10.5% |
| Land and buildings | 22 | €157,948 | €147,766 | -€10,182 | -6.4% |
| Plant, machinery and equipment | 23 | €111 | - | -€111 | |
| Furniture and vehicles | 24 | €13,656 | €8,145 | -€5,512 | -40.4% |
| Other tangible fixed assets | 26 | €50,521 | €42,951 | -€7,570 | -15.0% |
| Current assets | 29/58 | €190,320 | €258,791 | +€68,471 | +36.0% |
| Amounts receivable within one year | 40/41 | €7,397 | €2,009 | -€5,388 | -72.8% |
| Other amounts receivable | 41 | €7,397 | €2,009 | -€5,388 | -72.8% |
| Cash at bank and in hand | 54/58 | €176,563 | €250,297 | +€73,734 | +41.8% |
| Deferred charges and accrued income | 490/1 | €6,360 | €6,485 | +€124 | +2.0% |
| Total equity and liabilities | 10/49 | €412,557 | €457,653 | +€45,096 | +10.9% |
| Equity | 10/15 | €220,153 | €239,047 | +€18,894 | +8.6% |
| Contributions | 10/11 | €12,435 | €12,435 | = | 0.0% |
| Contributions outside capital | 11 | €12,435 | - | -€12,435 | |
| Other | 1109/19 | €12,435 | - | -€12,435 | |
| Reserves | 13 | €207,718 | €226,612 | +€18,894 | +9.1% |
| 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 | €205,858 | €224,752 | +€18,894 | +9.2% |
| Amounts payable | 17/49 | €192,404 | €218,606 | +€26,202 | +13.6% |
| Amounts payable after more than one year | 17 | €121,286 | €128,357 | +€7,070 | +5.8% |
| Financial debts | 170/4 | €121,286 | €128,357 | +€7,070 | +5.8% |
| Amounts payable within one year | 42/48 | €71,118 | €90,249 | +€19,131 | +26.9% |
| Current portion of amounts payable after more than one year | 42 | €11,420 | €7,419 | -€4,000 | -35.0% |
| Trade debts | 44 | €5,983 | €7,242 | +€1,259 | +21.0% |
| Suppliers | 440/4 | €5,983 | €7,242 | +€1,259 | +21.0% |
| Taxes, remuneration and social security | 45 | €8,769 | - | -€8,769 | |
| Taxes | 450/3 | €8,769 | - | -€8,769 | |
| Other amounts payable | 47/48 | €44,946 | €75,588 | +€30,642 | +68.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,047 | €21,083 | -€964 | -4.4% |
| Other operating charges | 640/8 | €1,660 | €690 | -€970 | -58.4% |
| Non-recurring operating charges | 66A | - | €2,292 | +€2,292 | |
| Gross operating margin | 9900 | €127,191 | €125,093 | -€2,098 | -1.6% |
| Operating profit (loss) | 9901 | €103,484 | €101,027 | -€2,456 | -2.4% |
| Financial income | 75/76B | €804 | €611 | -€193 | -24.0% |
| Recurring financial income | 75 | €804 | €611 | -€193 | -24.0% |
| Financial charges | 65/66B | €40,218 | €74,596 | +€34,377 | +85.5% |
| Recurring financial charges | 65 | €40,218 | €74,596 | +€34,377 | +85.5% |
| Profit (loss) for the period before taxes | 9903 | €64,069 | €27,043 | -€37,026 | -57.8% |
| Income taxes | 67/77 | €19,066 | €8,149 | -€10,918 | -57.3% |
| Profit (loss) for the period | 9904 | €45,003 | €18,894 | -€26,109 | -58.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,003 | €18,894 | -€26,109 | -58.0% |
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 15 October 2026 via checked.be.