BH First Consulting: 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.
BH First Consulting
Largest movements
- Cash -€3,475
down €3,475 (-72.8%), from €4,774 to €1,299
mainly Net result for the year (-€2,265) and Trade debts (-€662)
- Receivables within one year +€518
up €518 (+24.6%), from €2,105 to €2,622
of which Other amounts receivable: +€555
- Profit (loss) carried forward -€2,265
down €2,265 (-421%), from -€538 to -€2,804
- Trade debts -€662
down €662 (-85.3%), from €777 to €114
- Gross operating margin -€2,377
down €2,377, from €1,136 to -€1,241
- Other operating charges +€513
up €513 (+114%), from €451 to €964
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 | €6,878 | €3,921 | -€2,958 | -43.0% |
| Current assets | 29/58 | €6,878 | €3,921 | -€2,958 | -43.0% |
| Amounts receivable within one year | 40/41 | €2,105 | €2,622 | +€518 | +24.6% |
| Trade receivables | 40 | €100 | €62 | -€38 | -38.1% |
| Other amounts receivable | 41 | €2,005 | €2,561 | +€555 | +27.7% |
| Cash at bank and in hand | 54/58 | €4,774 | €1,299 | -€3,475 | -72.8% |
| Total equity and liabilities | 10/49 | €6,878 | €3,921 | -€2,958 | -43.0% |
| Equity | 10/15 | €2,462 | €196 | -€2,265 | -92.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €3,000 | +€3,000 | |
| Share premium | 1100/10 | - | €3,000 | +€3,000 | |
| Profit (loss) carried forward | 14 | -€538 | -€2,804 | -€2,265 | -421% |
| Amounts payable | 17/49 | €4,417 | €3,725 | -€692 | -15.7% |
| Amounts payable within one year | 42/48 | €4,417 | €3,725 | -€692 | -15.7% |
| Trade debts | 44 | €777 | €114 | -€662 | -85.3% |
| Suppliers | 440/4 | €777 | €114 | -€662 | -85.3% |
| Other amounts payable | 47/48 | €3,640 | €3,610 | -€30 | -0.8% |
| Other operating charges | 640/8 | €451 | €964 | +€513 | +114% |
| Gross operating margin | 9900 | €1,136 | -€1,241 | -€2,377 | |
| Operating profit (loss) | 9901 | €684 | -€2,205 | -€2,890 | |
| Financial charges | 65/66B | €60 | €60 | = | 0.0% |
| Recurring financial charges | 65 | €60 | €60 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €624 | -€2,265 | -€2,890 | |
| Profit (loss) for the period | 9904 | €624 | -€2,265 | -€2,890 | |
| Profit (loss) for the period to be appropriated | 9905 | €624 | -€2,265 | -€2,890 |
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 19 October 2026 via checked.be.