BHC: 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.
BHC
Largest movements
- Cash +€3,911
up €3,911 (+50.0%), from €7,814 to €11,725
- Reserves +€8,013
new in 2024: €8,013
- Other debts -€4,392
down €4,392 (-53.2%), from €8,248 to €3,856
- Profit (loss) carried forward +€3,158
up €3,158 (+23.7%), from -€13,301 to -€10,143
- Trade debts -€2,868
no longer reported in 2024 (was €2,868)
- Gross operating margin -€8,621
down €8,621 (-900.5%), from -€957 to -€9,579
- Other operating charges +€505
new in 2024: €505
From the 2022 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,815 | €11,726 | +€3,911 | +50.0% |
| Fixed assets | 21/28 | €1 | €1 | = | 0.0% |
| Financial fixed assets | 28 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €7,814 | €11,725 | +€3,911 | +50.0% |
| Cash at bank and in hand | 54/58 | €7,814 | €11,725 | +€3,911 | +50.0% |
| Total equity and liabilities | 10/49 | €7,815 | €11,726 | +€3,911 | +50.0% |
| Equity | 10/15 | -€3,301 | €7,870 | +€11,171 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €8,013 | +€8,013 | |
| Distributable reserves | 133 | - | €8,013 | +€8,013 | |
| Profit (loss) carried forward | 14 | -€13,301 | -€10,143 | +€3,158 | +23.7% |
| Amounts payable | 17/49 | €11,116 | €3,856 | -€7,260 | -65.3% |
| Amounts payable within one year | 42/48 | €11,116 | €3,856 | -€7,260 | -65.3% |
| Trade debts | 44 | €2,868 | - | -€2,868 | |
| Suppliers | 440/4 | €2,868 | - | -€2,868 | |
| Other amounts payable | 47/48 | €8,248 | €3,856 | -€4,392 | -53.2% |
| Other operating charges | 640/8 | - | €505 | +€505 | |
| Gross operating margin | 9900 | -€957 | -€9,579 | -€8,621 | -900.5% |
| Operating profit (loss) | 9901 | -€957 | -€10,084 | -€9,127 | -953.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €59 | +€59 | |
| Recurring financial charges | 65 | - | €59 | +€59 | |
| Profit (loss) for the period before taxes | 9903 | -€957 | -€10,143 | -€9,185 | -959.4% |
| Profit (loss) for the period | 9904 | -€957 | -€10,143 | -€9,185 | -959.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€957 | -€10,143 | -€9,185 | -959.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.