B.H.G.C.: 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.G.C.
Largest movements
- Cash -€4,913
down €4,913 (-17.9%), from €27,455 to €22,542
mainly Other debts (-€5,831) and Net result for the year (-€2,507)
- Receivables within one year -€3,433
down €3,433 (-56.1%), from €6,122 to €2,690
of which Other amounts receivable: -€1,738
- Other debts -€5,831
no longer reported in 2025 (was €5,831)
- Profit (loss) carried forward -€2,507
down €2,507 (-32.4%), from €7,739 to €5,232
- Gross operating margin +€2,183
up €2,183 (+57.7%), from -€3,782 to -€1,599
- Financial charges +€495
new in 2025: €495
- Financial income -€231
no longer reported in 2025 (was €231)
- Other operating charges -€85
down €85 (-17.1%), from €498 to €413
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 | €33,827 | €25,232 | -€8,596 | -25.4% |
| Fixed assets | 21/28 | €250 | - | -€250 | |
| Financial fixed assets | 28 | €250 | - | -€250 | |
| Current assets | 29/58 | €33,577 | €25,232 | -€8,346 | -24.9% |
| Amounts receivable within one year | 40/41 | €6,122 | €2,690 | -€3,433 | -56.1% |
| Trade receivables | 40 | €1,695 | - | -€1,695 | |
| Other amounts receivable | 41 | €4,428 | €2,690 | -€1,738 | -39.3% |
| Cash at bank and in hand | 54/58 | €27,455 | €22,542 | -€4,913 | -17.9% |
| Total equity and liabilities | 10/49 | €33,827 | €25,232 | -€8,596 | -25.4% |
| Equity | 10/15 | €27,739 | €25,232 | -€2,507 | -9.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,739 | €5,232 | -€2,507 | -32.4% |
| Amounts payable | 17/49 | €6,088 | - | -€6,088 | |
| Amounts payable within one year | 42/48 | €6,088 | - | -€6,088 | |
| Trade debts | 44 | €257 | - | -€257 | |
| Suppliers | 440/4 | €257 | - | -€257 | |
| Other amounts payable | 47/48 | €5,831 | - | -€5,831 | |
| Other operating charges | 640/8 | €498 | €413 | -€85 | -17.1% |
| Gross operating margin | 9900 | -€3,782 | -€1,599 | +€2,183 | +57.7% |
| Operating profit (loss) | 9901 | -€4,280 | -€2,012 | +€2,268 | +53.0% |
| Financial income | 75/76B | €231 | - | -€231 | |
| Recurring financial income | 75 | €231 | - | -€231 | |
| Financial charges | 65/66B | - | €495 | +€495 | |
| Recurring financial charges | 65 | - | €495 | +€495 | |
| Profit (loss) for the period before taxes | 9903 | -€4,049 | -€2,507 | +€1,542 | +38.1% |
| Profit (loss) for the period | 9904 | -€4,049 | -€2,507 | +€1,542 | +38.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,049 | -€2,507 | +€1,542 | +38.1% |
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 9 October 2026 via checked.be.