BHAP!: 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.
BHAP!
Largest movements
- Tangible fixed assets -€1,157
down €1,157 (-33.2%), from €3,480 to €2,324
of which Other tangible fixed assets: -€584
- Cash -€952
no longer reported in 2024 (was €952)
mainly Net result for the year (-€1,172) and Receivables within one year (-€788)
- Receivables within one year +€788
up €788 (+2.0%), from €40,136 to €40,924
- Profit (loss) carried forward -€1,172
down €1,172, from €408 to -€764
- Gross operating margin +€28,032
up €28,032 (+94.1%), from -€29,786 to -€1,754
- Depreciation -€655
down €655 (-36.1%), from €1,811 to €1,157
- Financial income +€517
up €517 (+28.9%), from €1,788 to €2,304
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 | €44,568 | €43,248 | -€1,321 | -3.0% |
| Fixed assets | 21/28 | €3,480 | €2,324 | -€1,157 | -33.2% |
| Tangible fixed assets | 22/27 | €3,480 | €2,324 | -€1,157 | -33.2% |
| Plant, machinery and equipment | 23 | €1,008 | €436 | -€573 | -56.8% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €2,472 | €1,888 | -€584 | -23.6% |
| Current assets | 29/58 | €41,088 | €40,924 | -€164 | -0.4% |
| Amounts receivable within one year | 40/41 | €40,136 | €40,924 | +€788 | +2.0% |
| Other amounts receivable | 41 | €40,136 | €40,924 | +€788 | +2.0% |
| Cash at bank and in hand | 54/58 | €952 | - | -€952 | |
| Total equity and liabilities | 10/49 | €44,568 | €43,248 | -€1,321 | -3.0% |
| Equity | 10/15 | €43,873 | €42,701 | -€1,172 | -2.7% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €37,260 | €37,260 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,261 | €6,261 | = | 0.0% |
| Distributable reserves | 133 | €30,999 | €30,999 | = | 0.0% |
| Profit (loss) carried forward | 14 | €408 | -€764 | -€1,172 | |
| Amounts payable | 17/49 | €695 | €547 | -€149 | -21.4% |
| Amounts payable within one year | 42/48 | €695 | €547 | -€149 | -21.4% |
| Financial debts | 43 | €8 | - | -€8 | |
| Other loans | 439 | €8 | - | -€8 | |
| Trade debts | 44 | €528 | €387 | -€140 | -26.6% |
| Suppliers | 440/4 | €528 | €387 | -€140 | -26.6% |
| Taxes, remuneration and social security | 45 | €159 | €159 | = | 0.0% |
| Taxes | 450/3 | €159 | €159 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,811 | €1,157 | -€655 | -36.1% |
| Other operating charges | 640/8 | €622 | €387 | -€235 | -37.8% |
| Gross operating margin | 9900 | -€29,786 | -€1,754 | +€28,032 | +94.1% |
| Operating profit (loss) | 9901 | -€32,220 | -€3,298 | +€28,922 | +89.8% |
| Financial income | 75/76B | €1,788 | €2,304 | +€517 | +28.9% |
| Recurring financial income | 75 | €1,788 | €2,304 | +€517 | +28.9% |
| Financial charges | 65/66B | €230 | €173 | -€57 | -24.9% |
| Recurring financial charges | 65 | €230 | €173 | -€57 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | -€30,663 | -€1,167 | +€29,496 | +96.2% |
| Income taxes | 67/77 | - | €5 | +€5 | |
| Profit (loss) for the period | 9904 | -€30,663 | -€1,172 | +€29,491 | +96.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,663 | -€1,172 | +€29,491 | +96.2% |
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.