Skip to content
The African Exponent DATA
Resources

Review pending. Every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text) (17 October 2026). Independent review has not yet been carried out, and these pages are not indexed.AI-assisted source check done; independent review pending; not indexed. About the review

BH Leasing

BHL · Bourse de Tunis · Company statements

On this page
Company details
Legal name
BH Leasing
Listing
BHL on the Bourse de Tunis, active · ISIN TN0006720049 (observed 2026-10-08)
Sector
Not classified (our classification from the stated principal activity)
Financial year ends
31 December

Overview

Year ended 31 December 2025 · audited financial statements, final status not established · source

Read with these figures

  • Audited financial statements not confirmed as final. The published copy is unsigned. The FY2025 figures come from it.
Full wording and sources

  • Audited financial statements for 2025: final status not established

    The exchange's published notice reproduces the rapport général (opinion PDF p36) dated 'Tunis le 23 mars 2026', closed with the typeset firm and partner names (P / F.M.B.Z KPMG Tunisie, Mme Emna Rachikou; P / Cabinet CPA Tunisie, Mme Imen Mansouri) and no signature (PDF p40, page image). No board approval date is printed; the statements are published 'tels qu'ils seront soumis à l'approbation de l'assemblée générale ordinaire' of 15 April 2026 (PDF p1).

    Source: Avis des sociétés — Etats financiers, BH Leasing, arrêtés au 31 décembre 2025 (dated 2026-03-23)

  • Intérêts et produits assimilés de leasing

    TND 42.1 million

    42,088,152 TND units · p4

    +7.1% vs 2024

  • Produits nets

    TND 18.3 million

    18,326,494 TND units · p4

    −1.1% vs 2024

  • Operating profit / (loss)

    TND 3.24 million

    3,244,578 TND units · p4

    −36.9% vs 2024

  • Profit / (loss) for the year

    TND 2.85 million

    2,854,287 TND units · p4

    −26.8% vs 2024

  • Total assets

    TND 335 million

    335,405,881 TND units · p1

    +8.4% vs 2024

  • Total equity

    TND 42.1 million

    42,121,025 TND units · p2

    +7.2% vs 2024

  • Cash from operations

    −TND 23.5 million

    (23,488,607) TND units · p5

    Change not shown.

Large amounts are rounded for reading (TND million / billion / trillion); exact figures as printed are under each amount and in the tables. No currency conversion.

Not shown: the prior-year figure is zero or negative.

Financial statements

Exact figures as printed. Each column comes from one filing; labels are as printed in the newest filing. Amounts in TND units unless the row says otherwise; brackets are negative.

† from a supplementary filing for the same year · ‡ signed audited statements preferred over a disputed figure · “–” is a printed dash, explained below the table

Column sources

  • FY2025 — audited financial statements, final status not established; reported for the year · source
  • FY2024 — audited financial statements, final status not established; comparative in the FY2025 filing · source

Income statement

Income statement, TND units. Columns: FY2025 — audited financial statements (final status not established), as reported for the year; FY2024 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2025.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filing
Intérêts et produits assimilés de leasing1 42,088,152 39,287,837
Variation des produits réservés2 (361,099) 629,975
Charges financières nettes3 (24,292,030) (23,349,699)
Produits des placements4 891,471 1,967,292
Produits nets5 18,326,494 18,535,404
Charges de personnel (8,485,920) (7,347,478)
Dotation nette aux provisions pour (3,032,215) (2,612,940)
Dotations ou reprises sur titres6 98,251 0
Dotations aux amortissements des immo (517,307) (479,416)
Dotations nettes pour risques et charges7 0 (65,000)
Autres charges d'exploitation (3,144,726) (2,886,861)
Total des charges d'exploitation8 (15,081,917) (13,391,696)
Résultat d'exploitation 3,244,578 5,143,709
Autres gains ordinaires9 407,305 552,731
Autres pertes ordinaires10 (470) (18,796)
Résultat des activités ordinaires avant 3,651,412 5,677,644
Impôt sur les sociétés (664,271) (1,482,458)
Contribution sociale de solidarité11 (132,854) (296,492)
Résultat des activités ordinaires après impôt12 2,854,287 3,898,695
Eléments extraordinaires13 0 0
Résultat net de l'exercice 2,854,287 3,898,695
Notes and alternative reported figures (13)
  1. “Intérêts et produits assimilés de leasing” is an issuer-specific line, not mapped to a shared definition: Leasing interest and similar income.
  2. “Variation des produits réservés” is an issuer-specific line, not mapped to a shared definition: Change in reserved (suspended) income on doubtful receivables.
  3. “Charges financières nettes” is an issuer-specific line, not mapped to a shared definition: Interest on borrowings net of related income.
  4. “Produits des placements” is an issuer-specific line, not mapped to a shared definition: Investment income.
  5. “Produits nets” is an issuer-specific line, not mapped to a shared definition: Note 11: net income from leasing after financial charges and investment income.
  6. “Dotations ou reprises sur titres” is an issuer-specific line, not mapped to a shared definition: Provisions on securities (net write-back in 2025).
  7. “Dotations nettes pour risques et charges” is an issuer-specific line, not mapped to a shared definition: Provisions for risks and charges.
  8. “Total des charges d'exploitation” is an issuer-specific line, not mapped to a shared definition: Total operating charges including credit-risk provisions.
  9. “Autres gains ordinaires” is an issuer-specific line, not mapped to a shared definition: Note 16.
  10. “Autres pertes ordinaires” is an issuer-specific line, not mapped to a shared definition: Other ordinary losses.
  11. “Contribution sociale de solidarité” is an issuer-specific line, not mapped to a shared definition: Note 17: deducted after income tax.
  12. “Résultat des activités ordinaires après impôt” is an issuer-specific line, not mapped to a shared definition: After tax, before extraordinary items.
  13. “Eléments extraordinaires” is an issuer-specific line, not mapped to a shared definition: Nil in both years.

Balance sheet

Balance sheet, TND units. Columns: FY2025 — audited financial statements (final status not established), as reported for the year; FY2024 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2025.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filing
Liquidités et équivalents de liquidités 12,230,464 15,096,379
Créances sur la clientèle 305,758,645 276,637,897
Créances de Leasing : encours financiers (net)1 290,151,039 260,973,415
Créances de Leasing : impayées (net)2 13,272,821 10,001,450
Créances de leasing encours3 2,334,786 5,663,032
Portefeuille titre de placement 0 0
Portefeuille titres d'investissement 5,882,662 6,175,560
Valeurs immobilisées4 7,668,541 7,791,943
Immobilisations corporelles en cours5 16,089 8,888
Autres Actifs 3,849,479 3,827,646
TOTAL DES ACTIFS 335,405,881 309,538,313
Dettes envers les établissements6 0 0
Dettes envers la clientèle7 3,119,840 3,421,012
Emprunts et dettes rattachées 255,830,615 235,685,946
Fournisseurs et comptes rattachés 28,140,102 24,500,201
Autres passifs courants 6,194,300 6,645,878
Total des passifs 293,284,856 270,253,037
Capital social 35,000,000 35,000,000
Réserves légales8 1,549,556 1,490,146
Autres réserves9 1,413,539 4,300,539
Réserves pour fonds social10 174,854 193,392
Résultats reportés 1,128,789 (5,597,496)
Total des capitaux propres avant11 39,266,738 35,386,580
Résultat de l'exercice12 2,854,287 3,898,695
Total des capitaux propres après 42,121,025 39,285,275
TOTAL DES CAPITAUX PROPRES ET 335,405,881 309,538,313
Notes and alternative reported figures (12)
  1. “Créances de Leasing : encours financiers (net)” is an issuer-specific line, not mapped to a shared definition: Note 2.1: outstanding finance-lease principal less provisions.
  2. “Créances de Leasing : impayées (net)” is an issuer-specific line, not mapped to a shared definition: Note 2.2: unpaid lease instalments less provisions.
  3. “Créances de leasing encours” is an issuer-specific line, not mapped to a shared definition: Note 2.3: leases not yet in force (assets being acquired).
  4. “Valeurs immobilisées” is an issuer-specific line, not mapped to a shared definition: Note 4: own fixed assets less depreciation (assets in progress printed separately below).
  5. “Immobilisations corporelles en cours” is an issuer-specific line, not mapped to a shared definition: Own tangible assets in progress; printed indented under Valeurs immobilisées but not included in it (the total of assets includes it).
  6. “Dettes envers les établissements” is an issuer-specific line, not mapped to a shared definition: Nil in both years.
  7. “Dettes envers la clientèle” is an issuer-specific line, not mapped to a shared definition: Note 6: amounts owed to leasing customers (advances, deposits).
  8. “Réserves légales” is an issuer-specific line, not mapped to a shared definition: Legal reserve.
  9. “Autres réserves” is an issuer-specific line, not mapped to a shared definition: Other reserves.
  10. “Réserves pour fonds social” is an issuer-specific line, not mapped to a shared definition: Reserve for the staff social fund.
  11. “Total des capitaux propres avant” is an issuer-specific line, not mapped to a shared definition: Equity before the year's result.
  12. “Résultat de l'exercice” is an issuer-specific line, not mapped to a shared definition: The year's result shown within equity.

Cash flow

Cash flow, TND units. Columns: FY2025 — audited financial statements (final status not established), as reported for the year; FY2024 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2025.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filing
Encaissements reçus des clients1 206,163,590 191,099,490
Déc. de l'acquis. d'immo. Leasing2 (187,092,856) (169,151,021)
Sommes versés aux personnel & fournisseurs3 (9,048,700) (5,920,360)
Intérêts payés CMT (24,762,849) (19,791,649)
Autres flux de trésorerie4 (181,199) (1,637,028)
Etat impôts et taxes payés5 (8,566,592) (6,748,627)
Flux de trésorerie affectés à l'exploitation (23,488,607) (12,149,197)
Déc. de l'acquis. d'immob. Propres (136,579) (6,389,373)
Enc. De la cession d'immob. Propres 0 30,691
Déc. de la cession. d'immo. Financières6 0 0
Enc. de la cession. d'immo. Financières7 0 0
Flux de trésorerie affectés aux activités (136,579) (6,358,682)
Enc. provenant des emprunts 102,500,000 109,819,844
Remboursements d'emprunts (81,740,729) (95,497,377)
Flux de trésorerie provenant des activités de 20,759,271 14,322,466
Variation de trésorerie (2,865,914) (4,185,413)
Trésorerie au début de l'exercice 15,096,379 19,281,792
Trésorerie à la clôture de l'exercice 12,230,464 15,096,379
Notes and alternative reported figures (7)
  1. “Encaissements reçus des clients” is an issuer-specific line, not mapped to a shared definition: Operating activities (direct method).
  2. “Déc. de l'acquis. d'immo. Leasing” is an issuer-specific line, not mapped to a shared definition: Operating activities: payments for assets acquired for leasing.
  3. “Sommes versés aux personnel & fournisseurs” is an issuer-specific line, not mapped to a shared definition: Operating activities (direct method).
  4. “Autres flux de trésorerie” is an issuer-specific line, not mapped to a shared definition: Operating activities (direct method).
  5. “Etat impôts et taxes payés” is an issuer-specific line, not mapped to a shared definition: Operating activities: taxes and duties paid to the State (income tax not shown separately).
  6. “Déc. de la cession. d'immo. Financières” is an issuer-specific line, not mapped to a shared definition: Investing activities (printed 'Déc. de la cession'; payments for financial fixed assets).
  7. “Enc. de la cession. d'immo. Financières” is an issuer-specific line, not mapped to a shared definition: Investing activities.

Segments

Segment data not yet collected for this company in the pilot.

Dividends

Proposed or recommended, declared and paid are different events and are kept apart. A statement that no dividend was proposed does not mean none was paid.

No dividend statement or amount collected.

Sources

Each filing used on this page, newest period first. Dates are the document's own; the date we retrieved a file is shown separately and is never a publication date.

  • Avis des sociétés — Etats financiers, BH Leasing, arrêtés au 31 décembre 2025

    Year ended 31 December 2025 · Audited financial statements · final status not established

    Audit: F.M.B.Z KPMG Tunisie (Emna Rachikou) and Cabinet CPA Tunisie (Imen Mansouri), commissaires aux comptes, unmodified opinion

    Auditor's sign-off: P / F.M.B.Z KPMG Tunisie, Emna Rachikou; P / Cabinet CPA Tunisie, Imen Mansouri (names printed)

    Final status: The exchange's published notice reproduces the rapport général (opinion PDF p36) dated 'Tunis le 23 mars 2026', closed with the typeset firm and partner names (P / F.M.B.Z KPMG Tunisie, Mme Emna Rachikou; P / Cabinet CPA Tunisie, Mme Imen Mansouri) and no signature (PDF p40, page image). No board approval date is printed; the statements are published 'tels qu'ils seront soumis à l'approbation de l'assemblée générale ordinaire' of 15 April 2026 (PDF p1).

    Document date
    23 Mar 2026
    Published
    8 Apr 2026
    Auditor's report
    23 Mar 2026
    Board approval
    date not found in this document
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2025, FY2024
    Basis
    company statements · TND units (printed “En dinars tunisiens”)
    • 'Impôt sur placement' (p4) prints no amounts and is not transcribed. The cash-flow line 'Déc. de la cession. d'immo. Financières' is printed so (sic) and is 0 in both years.
    • Bilan (p1): 'Immobilisations corporelles en cours' (16 089; 2024: 8 888) is printed indented under 'Valeurs immobilisées' (note 4, own fixed assets less depreciation: 13 316 468 - 5 647 927 = 7 668 541) but is not included in it; the total of assets adds it separately. Recorded as its own line within total assets.
    • Negatives are printed in angle brackets except 'Remboursements d'emprunts' 2025, printed '-81 740 729' (p5, page image); read as printed.
    Technical details
    File
    46 pages, with a text layer
    SHA-256
    6069b1234f67db96a9b93b2822195d2bafa5ccbaccdb817d163ba3adc1b2d1e5
    Entity as printed
    Société BH LEASING
    Exchange copy
    retrieved 2026-10-08T18:05:49Z

Data notes

No figure-level notes beyond those in the tables.

Review status: every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text) (17 October 2026). Independent review is pending for every figure; automated checks and the AI-assisted verification are not independent review.

Download

Figures shown on this page (CSV) — the same selected figures at their exact printed values, each with its source document, SHA-256, page, selection rule and reading. Independent review of these figures is pending.

· Company methodology and coverage