B.H.P: 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.P
Largest movements
- Cash +€13,029
up €13,029 (+513%), from €2,538 to €15,567
mainly Net result for the year (+€14,237) and Trade debts (+€3,683)
- Receivables within one year +€7,359
up €7,359 (+756%), from €973 to €8,332
of which Trade receivables: +€6,370
- Tangible fixed assets +€925
new in 2025: €925
- Profit (loss) carried forward +€14,237
up €14,237, from -€4,757 to €9,480
- Trade debts +€3,683
up €3,683 (+634%), from €581 to €4,264
- Tax, wage and social debts +€3,413
new in 2025: €3,413
- Gross operating margin +€18,748
up €18,748, from -€192 to €18,556
- Taxes +€3,413
new in 2025: €3,413
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.
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 | €3,511 | €24,824 | +€21,313 | +607% |
| Fixed assets | 21/28 | - | €925 | +€925 | |
| Tangible fixed assets | 22/27 | - | €925 | +€925 | |
| Plant, machinery and equipment | 23 | - | €925 | +€925 | |
| Current assets | 29/58 | €3,511 | €23,899 | +€20,388 | +581% |
| Amounts receivable within one year | 40/41 | €973 | €8,332 | +€7,359 | +756% |
| Trade receivables | 40 | - | €6,370 | +€6,370 | |
| Other amounts receivable | 41 | €973 | €1,962 | +€989 | +102% |
| Cash at bank and in hand | 54/58 | €2,538 | €15,567 | +€13,029 | +513% |
| Total equity and liabilities | 10/49 | €3,511 | €24,824 | +€21,313 | +607% |
| Equity | 10/15 | €243 | €14,480 | +€14,237 | +5,859% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,757 | €9,480 | +€14,237 | |
| Amounts payable | 17/49 | €3,268 | €10,344 | +€7,076 | +217% |
| Amounts payable within one year | 42/48 | €3,268 | €10,344 | +€7,076 | +217% |
| Trade debts | 44 | €581 | €4,264 | +€3,683 | +634% |
| Suppliers | 440/4 | €581 | €4,264 | +€3,683 | +634% |
| Taxes, remuneration and social security | 45 | - | €3,413 | +€3,413 | |
| Taxes | 450/3 | - | €3,413 | +€3,413 | |
| Other amounts payable | 47/48 | €2,687 | €2,667 | -€20 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €124 | +€124 | |
| Other operating charges | 640/8 | €451 | €634 | +€183 | +40.6% |
| Gross operating margin | 9900 | -€192 | €18,556 | +€18,748 | |
| Operating profit (loss) | 9901 | -€643 | €17,798 | +€18,441 | |
| Financial charges | 65/66B | €148 | €148 | = | 0.0% |
| Recurring financial charges | 65 | €148 | €148 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€791 | €17,650 | +€18,441 | |
| Income taxes | 67/77 | - | €3,413 | +€3,413 | |
| Profit (loss) for the period | 9904 | -€791 | €14,237 | +€15,028 | |
| Profit (loss) for the period to be appropriated | 9905 | -€791 | €14,237 | +€15,028 |
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 16 October 2026 via checked.be.