LA BICHE: 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.
LA BICHE
Largest movements
- Cash +€41,272
up €41,272 (+41.8%), from €98,810 to €140,082
mainly Net result for the year (+€46,664) and Short-term financial debts (+€19,062)
- Receivables within one year -€9,842
down €9,842 (-88.9%), from €11,076 to €1,234
of which Other amounts receivable: -€10,725
- Profit (loss) carried forward +€21,664
up €21,664 (+46.7%), from €46,369 to €68,033
- Short-term financial debts +€19,062
up €19,062 (+6,960%), from €274 to €19,336
- Other debts +€10,000
up €10,000 (+66.7%), from €15,000 to €25,000
- Trade debts -€9,077
down €9,077 (-48.1%), from €18,860 to €9,783
- Accrued charges and deferred income -€4,000
down €4,000 (-40.0%), from €10,000 to €6,000
- Gross operating margin +€21,968
up €21,968 (+5.6%), from €395,416 to €417,384
- Staff costs +€7,842
up €7,842 (+2.4%), from €321,230 to €329,072
- Taxes +€6,986
up €6,986 (+58.0%), from €12,045 to €19,031
- Financial charges -€4,725
down €4,725 (-34.5%), from €13,714 to €8,989
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 | €137,197 | €172,185 | +€34,988 | +25.5% |
| Fixed assets | 21/28 | €11,255 | €12,514 | +€1,259 | +11.2% |
| Tangible fixed assets | 22/27 | €10,335 | €11,594 | +€1,259 | +12.2% |
| Furniture and vehicles | 24 | €6,372 | €6,652 | +€280 | +4.4% |
| Other tangible fixed assets | 26 | €3,963 | €4,942 | +€979 | +24.7% |
| Financial fixed assets | 28 | €920 | €920 | = | 0.0% |
| Current assets | 29/58 | €125,942 | €159,671 | +€33,729 | +26.8% |
| Stocks and contracts in progress | 3 | €9,410 | €11,089 | +€1,678 | +17.8% |
| Stocks | 30/36 | €9,410 | €11,089 | +€1,678 | +17.8% |
| Amounts receivable within one year | 40/41 | €11,076 | €1,234 | -€9,842 | -88.9% |
| Trade receivables | 40 | - | €883 | +€883 | |
| Other amounts receivable | 41 | €11,076 | €351 | -€10,725 | -96.8% |
| Cash at bank and in hand | 54/58 | €98,810 | €140,082 | +€41,272 | +41.8% |
| Deferred charges and accrued income | 490/1 | €6,645 | €7,267 | +€622 | +9.4% |
| Total equity and liabilities | 10/49 | €137,197 | €172,185 | +€34,988 | +25.5% |
| Equity | 10/15 | €67,129 | €88,413 | +€21,284 | +31.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,369 | €68,033 | +€21,664 | +46.7% |
| Investment grants | 15 | €760 | €380 | -€380 | -50.0% |
| Amounts payable | 17/49 | €70,068 | €83,772 | +€13,704 | +19.6% |
| Amounts payable within one year | 42/48 | €60,068 | €77,772 | +€17,704 | +29.5% |
| Financial debts | 43 | €274 | €19,336 | +€19,062 | +6,960% |
| Credit institutions | 430/8 | €274 | €19,336 | +€19,062 | +6,960% |
| Trade debts | 44 | €18,860 | €9,783 | -€9,077 | -48.1% |
| Suppliers | 440/4 | €18,860 | €9,783 | -€9,077 | -48.1% |
| Advances received on contracts in progress | 46 | - | €1,068 | +€1,068 | |
| Taxes, remuneration and social security | 45 | €25,934 | €22,584 | -€3,350 | -12.9% |
| Taxes | 450/3 | €13,295 | €11,316 | -€1,980 | -14.9% |
| Remuneration and social security | 454/9 | €12,639 | €11,268 | -€1,370 | -10.8% |
| Other amounts payable | 47/48 | €15,000 | €25,000 | +€10,000 | +66.7% |
| Accrued charges and deferred income | 492/3 | €10,000 | €6,000 | -€4,000 | -40.0% |
| Remuneration, social security and pensions | 62 | €321,230 | €329,072 | +€7,842 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,971 | €7,863 | -€108 | -1.4% |
| Other operating charges | 640/8 | €5,721 | €6,655 | +€933 | +16.3% |
| Gross operating margin | 9900 | €395,416 | €417,384 | +€21,968 | +5.6% |
| Operating profit (loss) | 9901 | €60,494 | €73,795 | +€13,301 | +22.0% |
| Financial income | 75/76B | €930 | €889 | -€42 | -4.5% |
| Recurring financial income | 75 | €930 | €889 | -€42 | -4.5% |
| Financial charges | 65/66B | €13,714 | €8,989 | -€4,725 | -34.5% |
| Recurring financial charges | 65 | €13,714 | €8,989 | -€4,725 | -34.5% |
| Profit (loss) for the period before taxes | 9903 | €47,711 | €65,695 | +€17,984 | +37.7% |
| Income taxes | 67/77 | €12,045 | €19,031 | +€6,986 | +58.0% |
| Profit (loss) for the period | 9904 | €35,666 | €46,664 | +€10,998 | +30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €35,666 | €46,664 | +€10,998 | +30.8% |
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.