B.H: what changed
Two fiscal 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 +€4,525
up €4,525 (+69.4%), from €6,518 to €11,043
of which Trade receivables: +€5,472
- Tangible fixed assets +€4,244
new in 2025: €4,244
- Trade debts +€11,414
up €11,414 (+6490.1%), from €176 to €11,590
- Other debts -€3,509
no longer reported in 2025 (was €3,509)
- Profit (loss) carried forward +€1,079
up €1,079 (+24.4%), from €4,429 to €5,507
- Gross operating margin +€6,711
up €6,711 (+184.0%), from €3,648 to €10,360
- Other operating charges +€4,739
up €4,739 (+455.6%), from €1,040 to €5,779
- Taxes +€1,079
up €1,079 (+155.8%), from €693 to €1,772
- Depreciation +€980
new in 2025: €980
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.
Cash bridge derived
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 | €14,899 | €23,869 | +€8,970 | +60.2% |
| Fixed assets | 21/28 | - | €4,244 | +€4,244 | |
| Tangible fixed assets | 22/27 | - | €4,244 | +€4,244 | |
| Furniture and vehicles | 24 | - | €4,244 | +€4,244 | |
| Current assets | 29/58 | €14,899 | €19,625 | +€4,726 | +31.7% |
| Stocks and contracts in progress | 3 | €1,000 | €1,000 | = | 0.0% |
| Stocks | 30/36 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,518 | €11,043 | +€4,525 | +69.4% |
| Trade receivables | 40 | €2,660 | €8,132 | +€5,472 | +205.7% |
| Other amounts receivable | 41 | €3,859 | €2,911 | -€947 | -24.6% |
| Cash at bank and in hand | 54/58 | €7,381 | €7,582 | +€201 | +2.7% |
| Total equity and liabilities | 10/49 | €14,899 | €23,869 | +€8,970 | +60.2% |
| Equity | 10/15 | €7,429 | €8,507 | +€1,079 | +14.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,429 | €5,507 | +€1,079 | +24.4% |
| Amounts payable | 17/49 | €7,470 | €15,362 | +€7,892 | +105.6% |
| Amounts payable within one year | 42/48 | €7,470 | €15,362 | +€7,892 | +105.6% |
| Trade debts | 44 | €176 | €11,590 | +€11,414 | +6490.1% |
| Suppliers | 440/4 | €176 | €11,590 | +€11,414 | +6490.1% |
| Taxes, remuneration and social security | 45 | €3,785 | €3,772 | -€13 | -0.3% |
| Taxes | 450/3 | €3,785 | €3,772 | -€13 | -0.3% |
| Other amounts payable | 47/48 | €3,509 | - | -€3,509 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €980 | +€980 | |
| Other operating charges | 640/8 | €1,040 | €5,779 | +€4,739 | +455.6% |
| Gross operating margin | 9900 | €3,648 | €10,360 | +€6,711 | +184.0% |
| Operating profit (loss) | 9901 | €2,608 | €3,601 | +€993 | +38.1% |
| Financial charges | 65/66B | €835 | €751 | -€84 | -10.1% |
| Recurring financial charges | 65 | €835 | €751 | -€84 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €1,773 | €2,851 | +€1,078 | +60.8% |
| Income taxes | 67/77 | €693 | €1,772 | +€1,079 | +155.8% |
| Profit (loss) for the period | 9904 | €1,080 | €1,079 | -€2 | -0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,080 | €1,079 | -€2 | -0.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.