B.H CONSULTING: 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 CONSULTING
Largest movements
- Receivables within one year +€44,805
up €44,805 (+42.3%), from €105,861 to €150,665
of which Trade receivables: +€50,000
- Tangible fixed assets -€41,721
down €41,721 (-31.0%), from €134,743 to €93,022
- Profit (loss) carried forward -€85,560
down €85,560 (-317%), from -€26,975 to -€112,535
- Trade debts +€64,207
up €64,207 (+1,603%), from €4,006 to €68,213
- Other debts +€27,850
up €27,850 (+10.8%), from €257,548 to €285,398
- Accrued charges and deferred income -€3,950
no longer reported in 2025 (was €3,950)
- Gross operating margin -€112,625
down €112,625, from €76,912 to -€35,713
- Other operating charges +€5,972
up €5,972 (+609%), from €980 to €6,952
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 | €241,530 | €244,076 | +€2,546 | +1.1% |
| Fixed assets | 21/28 | €134,743 | €93,022 | -€41,721 | -31.0% |
| Tangible fixed assets | 22/27 | €134,743 | €93,022 | -€41,721 | -31.0% |
| Furniture and vehicles | 24 | €134,743 | €93,022 | -€41,721 | -31.0% |
| Current assets | 29/58 | €106,787 | €151,054 | +€44,268 | +41.5% |
| Amounts receivable within one year | 40/41 | €105,861 | €150,665 | +€44,805 | +42.3% |
| Trade receivables | 40 | €83,841 | €133,841 | +€50,000 | +59.6% |
| Other amounts receivable | 41 | €22,019 | €16,824 | -€5,195 | -23.6% |
| Cash at bank and in hand | 54/58 | €926 | €389 | -€537 | -58.0% |
| Total equity and liabilities | 10/49 | €241,530 | €244,076 | +€2,546 | +1.1% |
| Equity | 10/15 | -€23,975 | -€109,535 | -€85,560 | -357% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,975 | -€112,535 | -€85,560 | -317% |
| Amounts payable | 17/49 | €265,504 | €353,611 | +€88,107 | +33.2% |
| Amounts payable within one year | 42/48 | €261,554 | €353,611 | +€92,057 | +35.2% |
| Trade debts | 44 | €4,006 | €68,213 | +€64,207 | +1,603% |
| Suppliers | 440/4 | €4,006 | €68,213 | +€64,207 | +1,603% |
| Other amounts payable | 47/48 | €257,548 | €285,398 | +€27,850 | +10.8% |
| Accrued charges and deferred income | 492/3 | €3,950 | - | -€3,950 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,550 | €42,787 | +€237 | +0.6% |
| Other operating charges | 640/8 | €980 | €6,952 | +€5,972 | +609% |
| Gross operating margin | 9900 | €76,912 | -€35,713 | -€112,625 | |
| Operating profit (loss) | 9901 | €33,381 | -€85,452 | -€118,833 | |
| Financial charges | 65/66B | €96 | €108 | +€12 | +12.8% |
| Recurring financial charges | 65 | €96 | €108 | +€12 | +12.8% |
| Profit (loss) for the period before taxes | 9903 | €33,285 | -€85,560 | -€118,846 | |
| Profit (loss) for the period | 9904 | €33,285 | -€85,560 | -€118,846 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,285 | -€85,560 | -€118,846 |
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 18 October 2026 via checked.be.