EL BACHIRI: 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.
EL BACHIRI
Largest movements
- Tangible fixed assets -€85,430
down €85,430 (-99.5%), from €85,900 to €470
of which Land and buildings: -€83,730
- Receivables within one year -€10,555
no longer reported in 2025 (was €10,555)
- Stocks and contracts -€5,921
down €5,921 (-56.4%), from €10,490 to €4,569
- Trade debts -€38,185
down €38,185 (-99.5%), from €38,396 to €211
- Profit (loss) carried forward -€34,230
down €34,230 (-807%), from -€4,240 to -€38,469
- Other debts -€26,125
down €26,125 (-44.2%), from €59,116 to €32,991
- Tax, wage and social debts -€3,506
down €3,506 (-91.0%), from €3,854 to €348
- Gross operating margin -€28,814
down €28,814, from €2,522 to -€26,292
- Depreciation +€1,043
up €1,043 (+18.0%), from €5,780 to €6,823
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 | €107,032 | €5,039 | -€101,994 | -95.3% |
| Fixed assets | 21/28 | €85,900 | €470 | -€85,430 | -99.5% |
| Tangible fixed assets | 22/27 | €85,900 | €470 | -€85,430 | -99.5% |
| Land and buildings | 22 | €83,730 | - | -€83,730 | |
| Furniture and vehicles | 24 | €2,170 | €470 | -€1,700 | -78.3% |
| Current assets | 29/58 | €21,132 | €4,569 | -€16,564 | -78.4% |
| Stocks and contracts in progress | 3 | €10,490 | €4,569 | -€5,921 | -56.4% |
| Stocks | 30/36 | €10,490 | €4,569 | -€5,921 | -56.4% |
| Amounts receivable within one year | 40/41 | €10,555 | - | -€10,555 | |
| Trade receivables | 40 | €10,555 | - | -€10,555 | |
| Cash at bank and in hand | 54/58 | €34 | - | -€34 | |
| Deferred charges and accrued income | 490/1 | €53 | - | -€53 | |
| Total equity and liabilities | 10/49 | €107,032 | €5,039 | -€101,994 | -95.3% |
| Equity | 10/15 | €5,667 | -€28,563 | -€34,230 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €7,406 | €7,406 | = | 0.0% |
| Distributable reserves | 133 | €7,406 | €7,406 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,240 | -€38,469 | -€34,230 | -807% |
| Amounts payable | 17/49 | €101,365 | €33,601 | -€67,764 | -66.9% |
| Amounts payable within one year | 42/48 | €101,365 | €33,601 | -€67,764 | -66.9% |
| Financial debts | 43 | - | €52 | +€52 | |
| Credit institutions | 430/8 | - | €52 | +€52 | |
| Trade debts | 44 | €38,396 | €211 | -€38,185 | -99.5% |
| Suppliers | 440/4 | €38,396 | €211 | -€38,185 | -99.5% |
| Taxes, remuneration and social security | 45 | €3,854 | €348 | -€3,506 | -91.0% |
| Taxes | 450/3 | €3,854 | €348 | -€3,506 | -91.0% |
| Other amounts payable | 47/48 | €59,116 | €32,991 | -€26,125 | -44.2% |
| Remuneration, social security and pensions | 62 | - | €190 | +€190 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,780 | €6,823 | +€1,043 | +18.0% |
| Other operating charges | 640/8 | €546 | €498 | -€48 | -8.8% |
| Gross operating margin | 9900 | €2,522 | -€26,292 | -€28,814 | |
| Operating profit (loss) | 9901 | -€3,804 | -€33,803 | -€29,999 | -789% |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.1% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.1% |
| Financial charges | 65/66B | €276 | €295 | +€19 | +6.7% |
| Recurring financial charges | 65 | €276 | €295 | +€19 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,080 | -€34,098 | -€30,018 | -736% |
| Income taxes | 67/77 | €160 | €132 | -€28 | -17.5% |
| Profit (loss) for the period | 9904 | -€4,240 | -€34,230 | -€29,990 | -707% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,240 | -€34,230 | -€29,990 | -707% |
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.