BHB CONSULT: 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.
BHB CONSULT
Largest movements
- Tangible fixed assets +€14,302
up €14,302 (+46.4%), from €30,816 to €45,118
of which Other tangible fixed assets: +€24,616
- Receivables within one year +€3,465
up €3,465 (+33.2%), from €10,449 to €13,914
of which Trade receivables: +€3,465
- Profit (loss) carried forward +€17,248
up €17,248 (+276.3%), from €6,243 to €23,492
- Tax, wage and social debts +€742
up €742 (+5.8%), from €12,886 to €13,628
of which Taxes: +€1,438
- Gross operating margin +€32,081
up €32,081 (+129.7%), from €24,726 to €56,807
- Staff costs +€18,927
new in 2025: €18,927
- Depreciation +€4,108
up €4,108 (+62.3%), from €6,590 to €10,698
- Other operating charges +€2,391
up €2,391 (+198.1%), from €1,207 to €3,598
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 | €41,614 | €59,201 | +€17,587 | +42.3% |
| Fixed assets | 21/28 | €30,816 | €45,118 | +€14,302 | +46.4% |
| Tangible fixed assets | 22/27 | €30,816 | €45,118 | +€14,302 | +46.4% |
| Plant, machinery and equipment | 23 | €14,579 | €10,956 | -€3,623 | -24.9% |
| Furniture and vehicles | 24 | €16,237 | €9,546 | -€6,692 | -41.2% |
| Other tangible fixed assets | 26 | - | €24,616 | +€24,616 | |
| Current assets | 29/58 | €10,798 | €14,083 | +€3,285 | +30.4% |
| Amounts receivable within one year | 40/41 | €10,449 | €13,914 | +€3,465 | +33.2% |
| Trade receivables | 40 | €10,408 | €13,873 | +€3,465 | +33.3% |
| Other amounts receivable | 41 | €41 | €41 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €349 | €169 | -€180 | -51.6% |
| Total equity and liabilities | 10/49 | €41,614 | €59,201 | +€17,587 | +42.3% |
| Equity | 10/15 | €28,243 | €45,492 | +€17,248 | +61.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,243 | €23,492 | +€17,248 | +276.3% |
| Amounts payable | 17/49 | €13,371 | €13,710 | +€339 | +2.5% |
| Amounts payable within one year | 42/48 | €13,371 | €13,710 | +€339 | +2.5% |
| Trade debts | 44 | €485 | €82 | -€403 | -83.2% |
| Suppliers | 440/4 | €485 | €82 | -€403 | -83.2% |
| Taxes, remuneration and social security | 45 | €12,886 | €13,628 | +€742 | +5.8% |
| Taxes | 450/3 | €11,886 | €13,325 | +€1,438 | +12.1% |
| Remuneration and social security | 454/9 | €1,000 | €303 | -€697 | -69.7% |
| Remuneration, social security and pensions | 62 | - | €18,927 | +€18,927 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,590 | €10,698 | +€4,108 | +62.3% |
| Other operating charges | 640/8 | €1,207 | €3,598 | +€2,391 | +198.1% |
| Gross operating margin | 9900 | €24,726 | €56,807 | +€32,081 | +129.7% |
| Operating profit (loss) | 9901 | €16,929 | €23,584 | +€6,655 | +39.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €201 | €175 | -€26 | -13.0% |
| Recurring financial charges | 65 | €201 | €175 | -€26 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €16,728 | €23,409 | +€6,681 | +39.9% |
| Income taxes | 67/77 | €5,811 | €6,161 | +€350 | +6.0% |
| Profit (loss) for the period | 9904 | €10,917 | €17,248 | +€6,332 | +58.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,917 | €17,248 | +€6,332 | +58.0% |
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 4 October 2026 via checked.be.