B.H: 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.
B.H
Largest movements
- Receivables within one year -€38,082
down €38,082 (-39.5%), from €96,451 to €58,369
of which Trade receivables: -€37,816
- Stocks and contracts +€17,532
up €17,532 (+109%), from €16,142 to €33,674
- Cash -€7,394
down €7,394 (-42.7%), from €17,317 to €9,923
mainly Net result for the year (-€35,706) and Stocks and contracts (-€17,532)
- Tangible fixed assets +€3,864
up €3,864 (+308%), from €1,254 to €5,118
of which Furniture and vehicles: +€4,560
- Profit (loss) carried forward -€35,706
down €35,706 (-75.7%), from -€47,196 to -€82,901
- Other debts +€8,977
up €8,977 (+6.3%), from €143,034 to €152,011
- Trade debts +€4,122
up €4,122 (+261%), from €1,577 to €5,698
- Tax, wage and social debts -€1,751
down €1,751 (-7.4%), from €23,626 to €21,876
of which Taxes: -€1,976
- Gross operating margin -€37,783
down €37,783, from €3,927 to -€33,856
- Staff costs -€2,806
down €2,806 (-91.9%), from €3,053 to €247
- Taxes -€570
no longer reported in 2023 (was €570)
- Depreciation +€471
up €471 (+67.6%), from €696 to €1,166
- Other operating charges -€340
down €340 (-45.4%), from €748 to €409
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €131,442 | €107,084 | -€24,358 | -18.5% |
| Fixed assets | 21/28 | €1,254 | €5,118 | +€3,864 | +308% |
| Tangible fixed assets | 22/27 | €1,254 | €5,118 | +€3,864 | +308% |
| Plant, machinery and equipment | 23 | €1,254 | €558 | -€696 | -55.5% |
| Furniture and vehicles | 24 | - | €4,560 | +€4,560 | |
| Current assets | 29/58 | €130,188 | €101,966 | -€28,222 | -21.7% |
| Stocks and contracts in progress | 3 | €16,142 | €33,674 | +€17,532 | +109% |
| Stocks | 30/36 | €16,142 | €33,674 | +€17,532 | +109% |
| Amounts receivable within one year | 40/41 | €96,451 | €58,369 | -€38,082 | -39.5% |
| Trade receivables | 40 | €92,124 | €54,307 | -€37,816 | -41.0% |
| Other amounts receivable | 41 | €4,327 | €4,062 | -€265 | -6.1% |
| Cash at bank and in hand | 54/58 | €17,317 | €9,923 | -€7,394 | -42.7% |
| Deferred charges and accrued income | 490/1 | €279 | - | -€279 | |
| Total equity and liabilities | 10/49 | €131,442 | €107,084 | -€24,358 | -18.5% |
| Equity | 10/15 | -€40,996 | -€76,701 | -€35,706 | -87.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,196 | -€82,901 | -€35,706 | -75.7% |
| Amounts payable | 17/49 | €172,438 | €183,786 | +€11,348 | +6.6% |
| Amounts payable within one year | 42/48 | €172,438 | €183,786 | +€11,348 | +6.6% |
| Trade debts | 44 | €1,577 | €5,698 | +€4,122 | +261% |
| Suppliers | 440/4 | €1,577 | €5,698 | +€4,122 | +261% |
| Advances received on contracts in progress | 46 | €4,200 | €4,200 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €23,626 | €21,876 | -€1,751 | -7.4% |
| Taxes | 450/3 | €23,626 | €21,651 | -€1,976 | -8.4% |
| Remuneration and social security | 454/9 | - | €225 | +€225 | |
| Other amounts payable | 47/48 | €143,034 | €152,011 | +€8,977 | +6.3% |
| Remuneration, social security and pensions | 62 | €3,053 | €247 | -€2,806 | -91.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €696 | €1,166 | +€471 | +67.6% |
| Other operating charges | 640/8 | €748 | €409 | -€340 | -45.4% |
| Gross operating margin | 9900 | €3,927 | -€33,856 | -€37,783 | |
| Operating profit (loss) | 9901 | -€570 | -€35,678 | -€35,108 | -6,157% |
| Financial income | 75/76B | €3 | €79 | +€76 | +2,772% |
| Recurring financial income | 75 | €3 | €79 | +€76 | +2,772% |
| Financial charges | 65/66B | €59 | €106 | +€47 | +78.7% |
| Recurring financial charges | 65 | €59 | €106 | +€47 | +78.7% |
| Profit (loss) for the period before taxes | 9903 | -€627 | -€35,706 | -€35,079 | -5,595% |
| Income taxes | 67/77 | €570 | - | -€570 | |
| Profit (loss) for the period | 9904 | -€1,196 | -€35,706 | -€34,509 | -2,884% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,196 | -€35,706 | -€34,509 | -2,884% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.