BHB Solutions: 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 Solutions
Largest movements
- Receivables within one year -€42,758
down €42,758 (-66.5%), from €64,251 to €21,493
of which Trade receivables: -€47,735
- Cash -€19,436
down €19,436 (-42.4%), from €45,848 to €26,412
mainly Contributions, distributions and other (-€114,596) and Tax, wage and social debts (-€31,681)
- Intangible fixed assets +€6,712
new in 2025: €6,712
- Tangible fixed assets -€3,834
down €3,834 (-57.4%), from €6,679 to €2,846
of which Furniture and vehicles: -€2,172
- Tax, wage and social debts -€31,681
down €31,681 (-51.7%), from €61,262 to €29,581
of which Taxes: -€19,903
- Contributions -€15,460
down €15,460 (-75.6%), from €20,460 to €5,000
- Profit (loss) carried forward -€9,782
down €9,782 (-100.0%), from €9,782 to €0
- Other debts -€1,557
down €1,557 (-6.4%), from €24,282 to €22,724
- Gross operating margin -€44,824
down €44,824 (-21.2%), from €211,027 to €166,203
- Staff costs -€23,851
down €23,851 (-31.6%), from €75,373 to €51,522
- Depreciation -€4,951
down €4,951 (-72.1%), from €6,868 to €1,917
- Financial income +€4,173
up €4,173 (+40515.5%), from €10 to €4,183
of which Non-recurring financial income: +€4,183
- Taxes -€3,842
down €3,842 (-12.8%), from €30,099 to €26,257
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 | €117,093 | €58,031 | -€59,063 | -50.4% |
| Fixed assets | 21/28 | €6,859 | €9,738 | +€2,879 | +42.0% |
| Intangible fixed assets | 21 | - | €6,712 | +€6,712 | |
| Tangible fixed assets | 22/27 | €6,679 | €2,846 | -€3,834 | -57.4% |
| Plant, machinery and equipment | 23 | €3,169 | €1,507 | -€1,661 | -52.4% |
| Furniture and vehicles | 24 | €3,511 | €1,338 | -€2,172 | -61.9% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €110,234 | €48,292 | -€61,941 | -56.2% |
| Amounts receivable within one year | 40/41 | €64,251 | €21,493 | -€42,758 | -66.5% |
| Trade receivables | 40 | €64,251 | €16,517 | -€47,735 | -74.3% |
| Other amounts receivable | 41 | - | €4,976 | +€4,976 | |
| Cash at bank and in hand | 54/58 | €45,848 | €26,412 | -€19,436 | -42.4% |
| Deferred charges and accrued income | 490/1 | €135 | €388 | +€253 | +187.6% |
| Total equity and liabilities | 10/49 | €117,093 | €58,031 | -€59,063 | -50.4% |
| Equity | 10/15 | €30,242 | €5,000 | -€25,242 | -83.5% |
| Contributions | 10/11 | €20,460 | €5,000 | -€15,460 | -75.6% |
| Profit (loss) carried forward | 14 | €9,782 | €0 | -€9,782 | -100.0% |
| Amounts payable | 17/49 | €86,851 | €53,031 | -€33,820 | -38.9% |
| Amounts payable within one year | 42/48 | €86,851 | €53,031 | -€33,820 | -38.9% |
| Financial debts | 43 | €28 | €238 | +€210 | +761.6% |
| Credit institutions | 430/8 | €28 | €238 | +€210 | +761.6% |
| Trade debts | 44 | €1,280 | €488 | -€792 | -61.9% |
| Suppliers | 440/4 | €1,280 | €488 | -€792 | -61.9% |
| Taxes, remuneration and social security | 45 | €61,262 | €29,581 | -€31,681 | -51.7% |
| Taxes | 450/3 | €46,159 | €26,256 | -€19,903 | -43.1% |
| Remuneration and social security | 454/9 | €15,103 | €3,325 | -€11,777 | -78.0% |
| Other amounts payable | 47/48 | €24,282 | €22,724 | -€1,557 | -6.4% |
| Remuneration, social security and pensions | 62 | €75,373 | €51,522 | -€23,851 | -31.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,868 | €1,917 | -€4,951 | -72.1% |
| Other operating charges | 640/8 | €406 | €409 | +€3 | +0.7% |
| Gross operating margin | 9900 | €211,027 | €166,203 | -€44,824 | -21.2% |
| Operating profit (loss) | 9901 | €128,380 | €112,355 | -€16,026 | -12.5% |
| Financial income | 75/76B | €10 | €4,183 | +€4,173 | +40515.5% |
| Recurring financial income | 75 | €10 | €4,183 | +€4,173 | +40515.5% |
| Non-recurring financial income | 76B | - | €4,183 | +€4,183 | |
| Financial charges | 65/66B | €427 | €928 | +€502 | +117.5% |
| Recurring financial charges | 65 | €427 | €433 | +€6 | +1.3% |
| Non-recurring financial charges | 66B | - | €496 | +€496 | |
| Profit (loss) for the period before taxes | 9903 | €127,964 | €115,610 | -€12,354 | -9.7% |
| Income taxes | 67/77 | €30,099 | €26,257 | -€3,842 | -12.8% |
| Profit (loss) for the period | 9904 | €97,865 | €89,353 | -€8,512 | -8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €97,865 | €89,353 | -€8,512 | -8.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.