BH IT SERVICES: 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 IT SERVICES
Largest movements
- Cash -€74,321
down €74,321 (-69.9%), from €106,364 to €32,043
mainly Other debts (-€55,969) and Contributions, distributions and other (-€44,118)
- Other debts -€55,969
down €55,969 (-59.9%), from €93,500 to €37,531
- Tax, wage and social debts -€19,342
down €19,342 (-91.4%), from €21,162 to €1,820
of which Taxes: -€17,343
- Profit (loss) carried forward +€2,078
up €2,078 (+50.8%), from €4,095 to €6,173
- Gross operating margin +€10,194
up €10,194 (+19.1%), from €53,487 to €63,682
- Taxes +€5,136
up €5,136 (+49.0%), from €10,491 to €15,627
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 | €123,897 | €50,658 | -€73,239 | -59.1% |
| Fixed assets | 21/28 | €5,051 | €5,540 | +€489 | +9.7% |
| Tangible fixed assets | 22/27 | €5,051 | €5,540 | +€489 | +9.7% |
| Furniture and vehicles | 24 | €850 | €1,834 | +€984 | +115.7% |
| Other tangible fixed assets | 26 | €4,201 | €3,705 | -€496 | -11.8% |
| Current assets | 29/58 | €118,845 | €45,118 | -€73,728 | -62.0% |
| Amounts receivable within one year | 40/41 | €11,475 | €12,655 | +€1,180 | +10.3% |
| Trade receivables | 40 | €11,374 | €11,781 | +€407 | +3.6% |
| Other amounts receivable | 41 | €101 | €873 | +€773 | +766.4% |
| Cash at bank and in hand | 54/58 | €106,364 | €32,043 | -€74,321 | -69.9% |
| Deferred charges and accrued income | 490/1 | €1,007 | €421 | -€586 | -58.2% |
| Total equity and liabilities | 10/49 | €123,897 | €50,658 | -€73,239 | -59.1% |
| Equity | 10/15 | €9,095 | €11,173 | +€2,078 | +22.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,095 | €6,173 | +€2,078 | +50.8% |
| Amounts payable | 17/49 | €114,802 | €39,485 | -€75,317 | -65.6% |
| Amounts payable within one year | 42/48 | €114,802 | €39,485 | -€75,317 | -65.6% |
| Trade debts | 44 | €140 | €133 | -€6 | -4.5% |
| Suppliers | 440/4 | €140 | €133 | -€6 | -4.5% |
| Taxes, remuneration and social security | 45 | €21,162 | €1,820 | -€19,342 | -91.4% |
| Taxes | 450/3 | €19,163 | €1,820 | -€17,343 | -90.5% |
| Remuneration and social security | 454/9 | €1,999 | - | -€1,999 | |
| Other amounts payable | 47/48 | €93,500 | €37,531 | -€55,969 | -59.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,000 | €1,129 | +€129 | +12.8% |
| Other operating charges | 640/8 | €1,116 | €690 | -€426 | -38.2% |
| Gross operating margin | 9900 | €53,487 | €63,682 | +€10,194 | +19.1% |
| Operating profit (loss) | 9901 | €51,371 | €61,863 | +€10,492 | +20.4% |
| Financial charges | 65/66B | €42 | €40 | -€2 | -3.7% |
| Recurring financial charges | 65 | €42 | €40 | -€2 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €51,329 | €61,823 | +€10,493 | +20.4% |
| Income taxes | 67/77 | €10,491 | €15,627 | +€5,136 | +49.0% |
| Profit (loss) for the period | 9904 | €40,838 | €46,196 | +€5,358 | +13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €40,838 | €46,196 | +€5,358 | +13.1% |
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 12 October 2026 via checked.be.