baHRt: 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.
baHRt
Largest movements
- Cash +€32,004
new in 2025: €32,004
mainly Net result for the year (+€65,260) and Tax, wage and social debts (+€10,048)
- Receivables within one year +€18,788
up €18,788 (+67.1%), from €28,018 to €46,806
of which Trade receivables: +€12,035
- Reserves +€37,300
up €37,300 (+202.7%), from €18,400 to €55,700
- Tax, wage and social debts +€10,048
up €10,048 (+1575.0%), from €638 to €10,686
- Other debts +€10,000
new in 2025: €10,000
- Short-term financial debts -€3,783
down €3,783 (-100.0%), from €3,783 to €0
- Trade debts -€2,037
down €2,037 (-39.0%), from €5,227 to €3,190
- Gross operating margin +€82,976
up €82,976 (+3027.7%), from €2,741 to €85,717
- Taxes +€17,415
up €17,415 (+2858.3%), from €609 to €18,024
- Other operating charges +€992
up €992 (+93.5%), from €1,060 to €2,052
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 | €31,297 | €82,162 | +€50,865 | +162.5% |
| Fixed assets | 21/28 | €2,142 | €1,479 | -€663 | -30.9% |
| Tangible fixed assets | 22/27 | €2,142 | €1,479 | -€663 | -30.9% |
| Plant, machinery and equipment | 23 | €2,142 | €0 | -€2,142 | -100.0% |
| Furniture and vehicles | 24 | - | €1,479 | +€1,479 | |
| Current assets | 29/58 | €29,155 | €80,682 | +€51,527 | +176.7% |
| Amounts receivable within one year | 40/41 | €28,018 | €46,806 | +€18,788 | +67.1% |
| Trade receivables | 40 | €8,338 | €20,373 | +€12,035 | +144.3% |
| Other amounts receivable | 41 | €19,680 | €26,433 | +€6,753 | +34.3% |
| Cash at bank and in hand | 54/58 | - | €32,004 | +€32,004 | |
| Deferred charges and accrued income | 490/1 | €1,137 | €1,872 | +€735 | +64.6% |
| Total equity and liabilities | 10/49 | €31,297 | €82,162 | +€50,865 | +162.5% |
| Equity | 10/15 | €21,426 | €58,285 | +€36,860 | +172.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €18,400 | €55,700 | +€37,300 | +202.7% |
| Distributable reserves | 133 | €18,400 | €55,700 | +€37,300 | +202.7% |
| Profit (loss) carried forward | 14 | €526 | €85 | -€440 | -83.8% |
| Amounts payable | 17/49 | €9,871 | €23,876 | +€14,005 | +141.9% |
| Amounts payable within one year | 42/48 | €9,648 | €23,876 | +€14,228 | +147.5% |
| Financial debts | 43 | €3,783 | €0 | -€3,783 | -100.0% |
| Credit institutions | 430/8 | €3,783 | €0 | -€3,783 | -100.0% |
| Trade debts | 44 | €5,227 | €3,190 | -€2,037 | -39.0% |
| Suppliers | 440/4 | €5,227 | €3,190 | -€2,037 | -39.0% |
| Taxes, remuneration and social security | 45 | €638 | €10,686 | +€10,048 | +1575.0% |
| Taxes | 450/3 | €638 | €10,686 | +€10,048 | +1575.0% |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Accrued charges and deferred income | 492/3 | €223 | €0 | -€223 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €901 | €1,035 | +€133 | +14.8% |
| Other operating charges | 640/8 | €1,060 | €2,052 | +€992 | +93.5% |
| Gross operating margin | 9900 | €2,741 | €85,717 | +€82,976 | +3027.7% |
| Operating profit (loss) | 9901 | €779 | €82,630 | +€81,851 | +10507.3% |
| Financial income | 75/76B | €1,088 | €1,315 | +€227 | +20.9% |
| Recurring financial income | 75 | €1,088 | €1,315 | +€227 | +20.9% |
| Financial charges | 65/66B | €848 | €661 | -€187 | -22.1% |
| Recurring financial charges | 65 | €848 | €661 | -€187 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €1,019 | €83,284 | +€82,265 | +8073.8% |
| Income taxes | 67/77 | €609 | €18,024 | +€17,415 | +2858.3% |
| Profit (loss) for the period | 9904 | €410 | €65,260 | +€64,850 | +15831.4% |
| Profit (loss) for the period to be appropriated | 9905 | €410 | €65,260 | +€64,850 | +15831.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.