B.H.C. SOINS: 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.C. SOINS
Largest movements
- Tangible fixed assets -€8,568
down €8,568 (-8.2%), from €104,563 to €95,995
of which Other tangible fixed assets: -€11,051
- Cash -€2,590
down €2,590 (-38.8%), from €6,670 to €4,080
mainly Tax, wage and social debts (-€10,156) and Investment in fixed assets (net) (-€5,039)
- Receivables within one year -€1,597
down €1,597 (-11.0%), from €14,536 to €12,940
- Tax, wage and social debts -€10,156
down €10,156 (-49.4%), from €20,558 to €10,402
of which Taxes: -€7,844
- Debts after one year -€3,469
down €3,469 (-29.3%), from €11,823 to €8,354
- Short-term financial debts +€3,409
new in 2025: €3,409
- Current portion of long-term debt -€3,283
down €3,283 (-48.6%), from €6,752 to €3,469
- Profit (loss) carried forward +€2,651
up €2,651 (+2.9%), from €91,563 to €94,214
- Taxes -€19,613
down €19,613, from €15,502 to -€4,110
- Gross operating margin -€6,474
down €6,474 (-7.9%), from €82,392 to €75,918
- Financial charges -€1,943
down €1,943 (-26.5%), from €7,345 to €5,401
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 | €138,853 | €125,424 | -€13,429 | -9.7% |
| Fixed assets | 21/28 | €104,743 | €96,175 | -€8,568 | -8.2% |
| Tangible fixed assets | 22/27 | €104,563 | €95,995 | -€8,568 | -8.2% |
| Land and buildings | 22 | €28,045 | €27,318 | -€727 | -2.6% |
| Plant, machinery and equipment | 23 | - | €2,449 | +€2,449 | |
| Furniture and vehicles | 24 | €941 | €1,703 | +€762 | +80.9% |
| Other tangible fixed assets | 26 | €75,576 | €64,525 | -€11,051 | -14.6% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €34,110 | €29,249 | -€4,861 | -14.3% |
| Amounts receivable within one year | 40/41 | €14,536 | €12,940 | -€1,597 | -11.0% |
| Other amounts receivable | 41 | €14,536 | €12,940 | -€1,597 | -11.0% |
| Cash at bank and in hand | 54/58 | €6,670 | €4,080 | -€2,590 | -38.8% |
| Deferred charges and accrued income | 490/1 | €12,903 | €12,230 | -€674 | -5.2% |
| Total equity and liabilities | 10/49 | €138,853 | €125,424 | -€13,429 | -9.7% |
| Equity | 10/15 | €94,063 | €96,714 | +€2,651 | +2.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,563 | €94,214 | +€2,651 | +2.9% |
| Amounts payable | 17/49 | €44,790 | €28,710 | -€16,079 | -35.9% |
| Amounts payable after more than one year | 17 | €11,823 | €8,354 | -€3,469 | -29.3% |
| Financial debts | 170/4 | €11,823 | €8,354 | -€3,469 | -29.3% |
| Amounts payable within one year | 42/48 | €32,967 | €20,356 | -€12,610 | -38.3% |
| Current portion of amounts payable after more than one year | 42 | €6,752 | €3,469 | -€3,283 | -48.6% |
| Financial debts | 43 | - | €3,409 | +€3,409 | |
| Credit institutions | 430/8 | - | €3,409 | +€3,409 | |
| Trade debts | 44 | €5,656 | €3,076 | -€2,580 | -45.6% |
| Suppliers | 440/4 | €5,656 | €3,076 | -€2,580 | -45.6% |
| Taxes, remuneration and social security | 45 | €20,558 | €10,402 | -€10,156 | -49.4% |
| Taxes | 450/3 | €10,097 | €2,254 | -€7,844 | -77.7% |
| Remuneration and social security | 454/9 | €10,461 | €8,148 | -€2,312 | -22.1% |
| Remuneration, social security and pensions | 62 | €57,983 | €57,828 | -€155 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,839 | €13,607 | -€232 | -1.7% |
| Other operating charges | 640/8 | €697 | €542 | -€155 | -22.2% |
| Gross operating margin | 9900 | €82,392 | €75,918 | -€6,474 | -7.9% |
| Operating profit (loss) | 9901 | €9,874 | €3,941 | -€5,933 | -60.1% |
| Financial income | 75/76B | €1 | €1 | -€0 | -44.4% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -44.4% |
| Financial charges | 65/66B | €7,345 | €5,401 | -€1,943 | -26.5% |
| Recurring financial charges | 65 | €7,345 | €5,401 | -€1,943 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €2,530 | -€1,460 | -€3,990 | |
| Income taxes | 67/77 | €15,502 | -€4,110 | -€19,613 | |
| Profit (loss) for the period | 9904 | -€12,972 | €2,651 | +€15,623 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,972 | €2,651 | +€15,623 |
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 29 October 2026 via checked.be.