BH CONCEPT: 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 CONCEPT
Largest movements
- Receivables within one year +€26,607
up €26,607 (+299.9%), from €8,871 to €35,478
of which Trade receivables: +€34,637
- Tangible fixed assets +€14,156
up €14,156 (+79.1%), from €17,885 to €32,041
of which Other tangible fixed assets: +€16,004
- Cash +€3,538
up €3,538 (+68.0%), from €5,205 to €8,743
mainly Net result for the year (+€45,073) and Depreciation (+€8,785)
- Profit (loss) carried forward +€45,073
up €45,073 (+420.3%), from €10,723 to €55,796
- Trade debts -€1,775
down €1,775 (-46.8%), from €3,790 to €2,015
- Accrued charges and deferred income +€874
new in 2024: €874
- Turnover +€701,424
new in 2024: €701,424
- Purchases and services +€636,323
new in 2024: €636,323
- Gross operating margin +€58,045
up €58,045 (+822.7%), from €7,056 to €65,101
- Taxes +€8,000
new in 2024: €8,000
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.
Cash bridge derived
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 | €31,961 | €76,263 | +€44,302 | +138.6% |
| Fixed assets | 21/28 | €17,885 | €32,041 | +€14,156 | +79.1% |
| Tangible fixed assets | 22/27 | €17,885 | €32,041 | +€14,156 | +79.1% |
| Plant, machinery and equipment | 23 | €619 | €2,575 | +€1,956 | +316.2% |
| Furniture and vehicles | 24 | €17,267 | €12,588 | -€4,678 | -27.1% |
| Leasing and similar rights | 25 | - | €874 | +€874 | |
| Other tangible fixed assets | 26 | - | €16,004 | +€16,004 | |
| Current assets | 29/58 | €14,076 | €44,221 | +€30,145 | +214.2% |
| Amounts receivable within one year | 40/41 | €8,871 | €35,478 | +€26,607 | +299.9% |
| Trade receivables | 40 | €841 | €35,478 | +€34,637 | +4118.7% |
| Other amounts receivable | 41 | €8,030 | - | -€8,030 | |
| Cash at bank and in hand | 54/58 | €5,205 | €8,743 | +€3,538 | +68.0% |
| Total equity and liabilities | 10/49 | €31,961 | €76,263 | +€44,302 | +138.6% |
| Equity | 10/15 | €20,723 | €65,796 | +€45,073 | +217.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,723 | €55,796 | +€45,073 | +420.3% |
| Amounts payable | 17/49 | €11,238 | €10,467 | -€771 | -6.9% |
| Amounts payable within one year | 42/48 | €11,238 | €9,593 | -€1,645 | -14.6% |
| Trade debts | 44 | €3,790 | €2,015 | -€1,775 | -46.8% |
| Suppliers | 440/4 | €3,790 | €2,015 | -€1,775 | -46.8% |
| Taxes, remuneration and social security | 45 | €7,370 | €7,500 | +€130 | +1.8% |
| Taxes | 450/3 | €7,370 | €7,500 | +€130 | +1.8% |
| Other amounts payable | 47/48 | €78 | €78 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €874 | +€874 | |
| Turnover | 70 | - | €701,424 | +€701,424 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €636,323 | +€636,323 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,307 | €8,785 | +€2,478 | +39.3% |
| Other operating charges | 640/8 | €1,598 | €2,366 | +€768 | +48.1% |
| Non-recurring operating charges | 66A | €545 | €877 | +€332 | +60.8% |
| Gross operating margin | 9900 | €7,056 | €65,101 | +€58,045 | +822.7% |
| Operating profit (loss) | 9901 | -€1,395 | €53,073 | +€54,467 | |
| Financial charges | 65/66B | €181 | - | -€181 | |
| Recurring financial charges | 65 | €181 | - | -€181 | |
| Profit (loss) for the period before taxes | 9903 | -€1,576 | €53,073 | +€54,648 | |
| Income taxes | 67/77 | - | €8,000 | +€8,000 | |
| Profit (loss) for the period | 9904 | -€1,576 | €45,073 | +€46,648 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,576 | €45,073 | +€46,648 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.