B.H.M. DECO: 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.M. DECO
Largest movements
- Cash -€109
no longer reported in 2025 (was €109)
mainly Net result for the year (-€1,092) and Receivables within one year (-€77)
- Receivables within one year +€77
up €77 (+6.3%), from €1,221 to €1,298
- Profit (loss) carried forward -€1,092
down €1,092 (-6.3%), from -€17,283 to -€18,375
- Other debts +€971
new in 2025: €971
- Short-term financial debts +€101
new in 2025: €101
- Tax, wage and social debts -€13
no longer reported in 2025 (was €13)
- Purchases and services +€12,273
up €12,273 (+102%), from €12,073 to €24,346
- Financial charges -€12,000
down €12,000 (-99.6%), from €12,050 to €50
of which Non-recurring financial charges: -€11,477
- Turnover +€11,478
up €11,478 (+93.5%), from €12,281 to €23,759
- Gross operating margin -€794
down €794, from €208 to -€586
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 | €1,331 | €1,298 | -€32 | -2.4% |
| Current assets | 29/58 | €1,331 | €1,298 | -€32 | -2.4% |
| Amounts receivable within one year | 40/41 | €1,221 | €1,298 | +€77 | +6.3% |
| Other amounts receivable | 41 | €1,221 | €1,298 | +€77 | +6.3% |
| Cash at bank and in hand | 54/58 | €109 | - | -€109 | |
| Total equity and liabilities | 10/49 | €1,331 | €1,298 | -€32 | -2.4% |
| Equity | 10/15 | €1,317 | €225 | -€1,092 | -82.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,283 | -€18,375 | -€1,092 | -6.3% |
| Amounts payable | 17/49 | €13 | €1,073 | +€1,060 | +7,931% |
| Amounts payable within one year | 42/48 | €13 | €1,073 | +€1,060 | +7,931% |
| Financial debts | 43 | - | €101 | +€101 | |
| Credit institutions | 430/8 | - | €101 | +€101 | |
| Taxes, remuneration and social security | 45 | €13 | - | -€13 | |
| Remuneration and social security | 454/9 | €13 | - | -€13 | |
| Other amounts payable | 47/48 | - | €971 | +€971 | |
| Turnover | 70 | €12,281 | €23,759 | +€11,478 | +93.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €12,073 | €24,346 | +€12,273 | +102% |
| Other operating charges | 640/8 | €347 | €456 | +€109 | +31.4% |
| Gross operating margin | 9900 | €208 | -€586 | -€794 | |
| Operating profit (loss) | 9901 | -€139 | -€1,042 | -€903 | -649% |
| Financial charges | 65/66B | €12,050 | €50 | -€12,000 | -99.6% |
| Recurring financial charges | 65 | €572 | €50 | -€523 | -91.3% |
| Non-recurring financial charges | 66B | €11,477 | - | -€11,477 | |
| Profit (loss) for the period before taxes | 9903 | -€12,189 | -€1,092 | +€11,097 | +91.0% |
| Profit (loss) for the period | 9904 | -€12,189 | -€1,092 | +€11,097 | +91.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,189 | -€1,092 | +€11,097 | +91.0% |
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 1 November 2026 via checked.be.