BH10: 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.
BH10
Largest movements
- Tangible fixed assets -€2,922
down €2,922 (-25.5%), from €11,446 to €8,524
of which Furniture and vehicles: -€2,922
- Cash -€1,081
down €1,081 (-67.3%), from €1,606 to €525
mainly Debts after one year (-€4,550) and Other debts (-€1,993)
- Receivables within one year -€263
down €263 (-6.9%), from €3,819 to €3,556
- Debts after one year -€4,550
down €4,550 (-65.9%), from €6,900 to €2,350
- Other debts -€1,993
down €1,993 (-22.7%), from €8,785 to €6,792
- Accrued charges and deferred income +€1,900
new in 2025: €1,900
- Profit (loss) carried forward -€1,445
down €1,445 (-11.5%), from -€12,586 to -€14,031
- Trade debts +€1,037
up €1,037 (+101.0%), from €1,026 to €2,063
- Purchases and services -€19,746
down €19,746 (-37.3%), from €52,969 to €33,223
- Financial charges -€906
down €906 (-79.5%), from €1,139 to €233
- Other operating charges -€688
down €688 (-36.0%), from €1,913 to €1,225
- Taxes -€492
down €492 (-15.6%), from €3,156 to €2,665
- Depreciation -€223
down €223 (-7.1%), from €3,145 to €2,922
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 | €17,656 | €13,390 | -€4,266 | -24.2% |
| Fixed assets | 21/28 | €12,231 | €9,309 | -€2,922 | -23.9% |
| Tangible fixed assets | 22/27 | €11,446 | €8,524 | -€2,922 | -25.5% |
| Plant, machinery and equipment | 23 | €1 | €1 | = | 0.0% |
| Furniture and vehicles | 24 | €11,446 | €8,523 | -€2,922 | -25.5% |
| Financial fixed assets | 28 | €785 | €785 | = | 0.0% |
| Current assets | 29/58 | €5,425 | €4,081 | -€1,343 | -24.8% |
| Amounts receivable within one year | 40/41 | €3,819 | €3,556 | -€263 | -6.9% |
| Trade receivables | 40 | €3,819 | €3,556 | -€263 | -6.9% |
| Cash at bank and in hand | 54/58 | €1,606 | €525 | -€1,081 | -67.3% |
| Total equity and liabilities | 10/49 | €17,656 | €13,390 | -€4,266 | -24.2% |
| Equity | 10/15 | -€4,200 | -€5,645 | -€1,445 | -34.4% |
| Contributions | 10/11 | €8,200 | €8,200 | = | 0.0% |
| Reserves | 13 | €186 | €186 | = | 0.0% |
| Non-distributable reserves | 130/1 | €186 | €186 | = | 0.0% |
| Reserves not available under the articles | 1311 | €186 | €186 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,586 | -€14,031 | -€1,445 | -11.5% |
| Amounts payable | 17/49 | €21,856 | €19,035 | -€2,821 | -12.9% |
| Amounts payable after more than one year | 17 | €6,900 | €2,350 | -€4,550 | -65.9% |
| Financial debts | 170/4 | €6,900 | €2,350 | -€4,550 | -65.9% |
| Amounts payable within one year | 42/48 | €14,956 | €14,785 | -€171 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €4,550 | €4,550 | = | 0.0% |
| Trade debts | 44 | €1,026 | €2,063 | +€1,037 | +101.0% |
| Suppliers | 440/4 | €1,026 | €2,063 | +€1,037 | +101.0% |
| Taxes, remuneration and social security | 45 | €594 | €1,380 | +€786 | +132.3% |
| Taxes | 450/3 | €594 | €1,380 | +€786 | +132.3% |
| Other amounts payable | 47/48 | €8,785 | €6,792 | -€1,993 | -22.7% |
| Accrued charges and deferred income | 492/3 | - | €1,900 | +€1,900 | |
| Goods, raw materials, services and sundry goods | 60/61 | €52,969 | €33,223 | -€19,746 | -37.3% |
| Remuneration, social security and pensions | 62 | €27 | - | -€27 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,145 | €2,922 | -€223 | -7.1% |
| Other operating charges | 640/8 | €1,913 | €1,225 | -€688 | -36.0% |
| Gross operating margin | 9900 | €5,705 | €5,600 | -€105 | -1.8% |
| Operating profit (loss) | 9901 | €620 | €1,453 | +€833 | +134.4% |
| Financial charges | 65/66B | €1,139 | €233 | -€906 | -79.5% |
| Recurring financial charges | 65 | €1,139 | €233 | -€906 | -79.5% |
| Profit (loss) for the period before taxes | 9903 | -€520 | €1,220 | +€1,739 | |
| Income taxes | 67/77 | €3,156 | €2,665 | -€492 | -15.6% |
| Profit (loss) for the period | 9904 | -€3,676 | -€1,445 | +€2,231 | +60.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,676 | -€1,445 | +€2,231 | +60.7% |
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 5 October 2026 via checked.be.