B.H.Y.: 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.Y.
Largest movements
- Receivables within one year -€2,670
down €2,670 (-47.6%), from €5,614 to €2,945
- Cash +€874
up €874 (+82.1%), from €1,065 to €1,938
mainly Receivables within one year (+€2,670) and Tax, wage and social debts (+€964)
- Stocks and contracts -€457
down €457 (-4.5%), from €10,199 to €9,742
- Tangible fixed assets -€274
down €274 (-22.9%), from €1,196 to €922
of which Other tangible fixed assets: -€144
- Profit (loss) carried forward -€2,338
down €2,338 (-9.4%), from -€24,925 to -€27,263
- Other debts -€1,063
down €1,063 (-4.4%), from €24,381 to €23,318
- Tax, wage and social debts +€964
up €964 (+21.0%), from €4,594 to €5,558
of which Remuneration and social security: +€2,424
- Staff costs +€14,776
new in 2024: €14,776
- Gross operating margin +€11,516
up €11,516 (+371%), from €3,106 to €14,622
- Taxes +€902
up €902 (+626%), from €144 to €1,046
- Other operating charges +€224
up €224 (+41.3%), from €543 to €767
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,677 | €18,215 | -€2,461 | -11.9% |
| Fixed assets | 21/28 | €3,686 | €3,412 | -€274 | -7.4% |
| Tangible fixed assets | 22/27 | €1,196 | €922 | -€274 | -22.9% |
| Plant, machinery and equipment | 23 | €520 | €390 | -€130 | -25.0% |
| Other tangible fixed assets | 26 | €676 | €532 | -€144 | -21.3% |
| Financial fixed assets | 28 | €2,490 | €2,490 | = | 0.0% |
| Current assets | 29/58 | €16,991 | €14,803 | -€2,187 | -12.9% |
| Stocks and contracts in progress | 3 | €10,199 | €9,742 | -€457 | -4.5% |
| Stocks | 30/36 | €10,199 | €9,742 | -€457 | -4.5% |
| Amounts receivable within one year | 40/41 | €5,614 | €2,945 | -€2,670 | -47.6% |
| Other amounts receivable | 41 | €5,614 | €2,945 | -€2,670 | -47.6% |
| Cash at bank and in hand | 54/58 | €1,065 | €1,938 | +€874 | +82.1% |
| Deferred charges and accrued income | 490/1 | €113 | €179 | +€66 | +58.2% |
| Total equity and liabilities | 10/49 | €20,677 | €18,215 | -€2,461 | -11.9% |
| Equity | 10/15 | -€15,765 | -€18,103 | -€2,338 | -14.8% |
| Contributions | 10/11 | €7,300 | €7,300 | = | 0.0% |
| Capital | 10 | €7,300 | €7,300 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €11,300 | €11,300 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,925 | -€27,263 | -€2,338 | -9.4% |
| Amounts payable | 17/49 | €36,441 | €36,318 | -€123 | -0.3% |
| Amounts payable within one year | 42/48 | €36,441 | €36,318 | -€123 | -0.3% |
| Trade debts | 44 | €7,466 | €7,442 | -€24 | -0.3% |
| Suppliers | 440/4 | €7,466 | €7,442 | -€24 | -0.3% |
| Taxes, remuneration and social security | 45 | €4,594 | €5,558 | +€964 | +21.0% |
| Taxes | 450/3 | €4,594 | €3,135 | -€1,460 | -31.8% |
| Remuneration and social security | 454/9 | - | €2,424 | +€2,424 | |
| Other amounts payable | 47/48 | €24,381 | €23,318 | -€1,063 | -4.4% |
| Remuneration, social security and pensions | 62 | - | €14,776 | +€14,776 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €274 | €274 | = | 0.0% |
| Other operating charges | 640/8 | €543 | €767 | +€224 | +41.3% |
| Gross operating margin | 9900 | €3,106 | €14,622 | +€11,516 | +371% |
| Operating profit (loss) | 9901 | €2,289 | -€1,196 | -€3,484 | |
| Financial income | 75/76B | €16 | - | -€16 | |
| Recurring financial income | 75 | €16 | - | -€16 | |
| Financial charges | 65/66B | €86 | €96 | +€10 | +11.7% |
| Recurring financial charges | 65 | €86 | €96 | +€10 | +11.7% |
| Profit (loss) for the period before taxes | 9903 | €2,218 | -€1,292 | -€3,510 | |
| Income taxes | 67/77 | €144 | €1,046 | +€902 | +626% |
| Profit (loss) for the period | 9904 | €2,074 | -€2,338 | -€4,412 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,074 | -€2,338 | -€4,412 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.