B&H 4 Solutions: 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 4 Solutions
Largest movements
- Receivables within one year -€15,413
down €15,413 (-44.6%), from €34,573 to €19,160
of which Trade receivables: -€15,557
- Tangible fixed assets -€3,105
no longer reported in 2025 (was €3,105)
of which Land and buildings: -€1,639
- Cash -€2,504
down €2,504 (-85.0%), from €2,945 to €441
mainly Short-term financial debts (-€21,400) and Net result for the year (-€2,888)
- Stocks and contracts -€2,029
no longer reported in 2025 (was €2,029)
- Deferred charges and accrued income -€485
no longer reported in 2025 (was €485)
- Short-term financial debts -€21,400
down €21,400 (-71.0%), from €30,150 to €8,750
- Profit (loss) carried forward -€2,888
down €2,888 (-33.6%), from -€8,593 to -€11,481
- Accrued charges and deferred income +€731
new in 2025: €731
- Gross operating margin -€12,168
down €12,168 (-86.0%), from €14,153 to €1,985
- Depreciation -€2,705
no longer reported in 2025 (was €2,705)
- Other operating charges -€1,174
down €1,174 (-50.5%), from €2,323 to €1,149
- Financial charges -€1,070
down €1,070 (-33.9%), from €3,156 to €2,085
- Financial income -€566
no longer reported in 2025 (was €566)
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 | €43,136 | €19,601 | -€23,535 | -54.6% |
| Fixed assets | 21/28 | €3,105 | - | -€3,105 | |
| Tangible fixed assets | 22/27 | €3,105 | - | -€3,105 | |
| Land and buildings | 22 | €1,639 | - | -€1,639 | |
| Plant, machinery and equipment | 23 | €312 | - | -€312 | |
| Furniture and vehicles | 24 | €1,154 | - | -€1,154 | |
| Current assets | 29/58 | €40,031 | €19,601 | -€20,430 | -51.0% |
| Stocks and contracts in progress | 3 | €2,029 | - | -€2,029 | |
| Stocks | 30/36 | €2,029 | - | -€2,029 | |
| Amounts receivable within one year | 40/41 | €34,573 | €19,160 | -€15,413 | -44.6% |
| Trade receivables | 40 | €15,557 | - | -€15,557 | |
| Other amounts receivable | 41 | €19,016 | €19,160 | +€144 | +0.8% |
| Cash at bank and in hand | 54/58 | €2,945 | €441 | -€2,504 | -85.0% |
| Deferred charges and accrued income | 490/1 | €485 | - | -€485 | |
| Total equity and liabilities | 10/49 | €43,136 | €19,601 | -€23,535 | -54.6% |
| Equity | 10/15 | €11,407 | €8,519 | -€2,888 | -25.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,593 | -€11,481 | -€2,888 | -33.6% |
| Amounts payable | 17/49 | €31,729 | €11,082 | -€20,647 | -65.1% |
| Amounts payable within one year | 42/48 | €31,729 | €10,351 | -€21,378 | -67.4% |
| Financial debts | 43 | €30,150 | €8,750 | -€21,400 | -71.0% |
| Credit institutions | 430/8 | €30,150 | €8,750 | -€21,400 | -71.0% |
| Trade debts | 44 | €1,579 | €1,192 | -€387 | -24.5% |
| Suppliers | 440/4 | €1,579 | €1,192 | -€387 | -24.5% |
| Taxes, remuneration and social security | 45 | - | €409 | +€409 | |
| Taxes | 450/3 | - | €409 | +€409 | |
| Accrued charges and deferred income | 492/3 | - | €731 | +€731 | |
| Non-recurring operating income | 76A | - | €1,999 | +€1,999 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,705 | - | -€2,705 | |
| Other operating charges | 640/8 | €2,323 | €1,149 | -€1,174 | -50.5% |
| Non-recurring operating charges | 66A | - | €1,639 | +€1,639 | |
| Gross operating margin | 9900 | €14,153 | €1,985 | -€12,168 | -86.0% |
| Operating profit (loss) | 9901 | €9,126 | -€803 | -€9,928 | |
| Financial income | 75/76B | €566 | - | -€566 | |
| Recurring financial income | 75 | €566 | - | -€566 | |
| Financial charges | 65/66B | €3,156 | €2,085 | -€1,070 | -33.9% |
| Recurring financial charges | 65 | €3,156 | €2,085 | -€1,070 | -33.9% |
| Profit (loss) for the period before taxes | 9903 | €6,536 | -€2,888 | -€9,424 | |
| Profit (loss) for the period | 9904 | €6,536 | -€2,888 | -€9,424 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,536 | -€2,888 | -€9,424 |
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 17 October 2026 via checked.be.