BH.BB: what changed
Two fiscal 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.
BH.BB
Largest movements
- Cash -€24,537
down €24,537 (-58.0%), from €42,283 to €17,746
mainly Other debts (-€15,000) and Net result for the year (-€14,441)
- Tangible fixed assets -€5,760
down €5,760 (-4.9%), from €117,200 to €111,440
of which Land and buildings: -€5,760
- Other debts -€15,000
down €15,000 (-4.1%), from €363,884 to €348,884
- Profit (loss) carried forward -€14,441
down €14,441 (-7.3%), from -€197,103 to -€211,544
- Gross operating margin +€10,626
up €10,626 (+635.8%), from €1,671 to €12,297
- Other operating charges +€2,653
up €2,653 (+784.4%), from €338 to €2,992
- Write-downs +€2,419
up €2,419 (+16.3%), from €14,856 to €17,275
- Taxes -€1,907
no longer reported in 2025 (was €1,907)
- Financial charges +€151
up €151 (+27.0%), from €560 to €711
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 | €178,567 | €148,270 | -€30,297 | -17.0% |
| Fixed assets | 21/28 | €117,200 | €111,440 | -€5,760 | -4.9% |
| Tangible fixed assets | 22/27 | €117,200 | €111,440 | -€5,760 | -4.9% |
| Land and buildings | 22 | €117,200 | €111,440 | -€5,760 | -4.9% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | 0.0% |
| Current assets | 29/58 | €61,367 | €36,830 | -€24,537 | -40.0% |
| Amounts receivable within one year | 40/41 | €19,084 | €19,084 | = | 0.0% |
| Trade receivables | 40 | €19,084 | €19,084 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €42,283 | €17,746 | -€24,537 | -58.0% |
| Total equity and liabilities | 10/49 | €178,567 | €148,270 | -€30,297 | -17.0% |
| Equity | 10/15 | -€189,043 | -€203,484 | -€14,441 | -7.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€197,103 | -€211,544 | -€14,441 | -7.3% |
| Amounts payable | 17/49 | €367,610 | €351,754 | -€15,856 | -4.3% |
| Amounts payable within one year | 42/48 | €367,610 | €351,754 | -€15,856 | -4.3% |
| Trade debts | 44 | €3,726 | €2,870 | -€856 | -23.0% |
| Suppliers | 440/4 | €3,726 | €2,870 | -€856 | -23.0% |
| Other amounts payable | 47/48 | €363,884 | €348,884 | -€15,000 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,760 | €5,760 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €14,856 | €17,275 | +€2,419 | +16.3% |
| Other operating charges | 640/8 | €338 | €2,992 | +€2,653 | +784.4% |
| Gross operating margin | 9900 | €1,671 | €12,297 | +€10,626 | +635.8% |
| Operating profit (loss) | 9901 | -€19,283 | -€13,730 | +€5,553 | +28.8% |
| Financial charges | 65/66B | €560 | €711 | +€151 | +27.0% |
| Recurring financial charges | 65 | €560 | €711 | +€151 | +27.0% |
| Profit (loss) for the period before taxes | 9903 | -€19,843 | -€14,441 | +€5,402 | +27.2% |
| Income taxes | 67/77 | €1,907 | - | -€1,907 | |
| Profit (loss) for the period | 9904 | -€21,751 | -€14,441 | +€7,309 | +33.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,751 | -€14,441 | +€7,309 | +33.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.