BHH CONSULT: what changed
Two financial 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.
BHH CONSULT
Largest movements
- Receivables within one year -€22,304
down €22,304 (-79.6%), from €28,018 to €5,714
of which Trade receivables: -€18,362
- Cash +€3,145
up €3,145 (+9.0%), from €34,920 to €38,065
mainly Receivables within one year (+€22,304) and Advances received (+€4,000)
- Tangible fixed assets -€1,039
down €1,039 (-38.6%), from €2,695 to €1,655
of which Furniture and vehicles: -€727
- Trade debts -€13,521
down €13,521 (-53.2%), from €25,422 to €11,901
- Tax, wage and social debts -€9,513
down €9,513 (-84.9%), from €11,207 to €1,694
- Advances received +€4,000
new in 2024: €4,000
- Profit (loss) carried forward -€2,118
new in 2024: -€2,118
- Debts after one year +€1,022
up €1,022 (+214%), from €477 to €1,500
- Gross operating margin -€26,906
down €26,906, from €26,057 to -€849
- Taxes -€7,487
down €7,487 (-97.1%), from €7,707 to €220
- Financial income +€520
new in 2024: €520
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.
Derived cash bridge
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 | €65,633 | €45,505 | -€20,129 | -30.7% |
| Fixed assets | 21/28 | €2,695 | €1,725 | -€969 | -36.0% |
| Tangible fixed assets | 22/27 | €2,695 | €1,655 | -€1,039 | -38.6% |
| Plant, machinery and equipment | 23 | €1,332 | €1,019 | -€312 | -23.4% |
| Furniture and vehicles | 24 | €1,363 | €636 | -€727 | -53.4% |
| Financial fixed assets | 28 | - | €70 | +€70 | |
| Current assets | 29/58 | €62,939 | €43,779 | -€19,159 | -30.4% |
| Amounts receivable within one year | 40/41 | €28,018 | €5,714 | -€22,304 | -79.6% |
| Trade receivables | 40 | €22,640 | €4,278 | -€18,362 | -81.1% |
| Other amounts receivable | 41 | €5,379 | €1,436 | -€3,942 | -73.3% |
| Cash at bank and in hand | 54/58 | €34,920 | €38,065 | +€3,145 | +9.0% |
| Total equity and liabilities | 10/49 | €65,633 | €45,505 | -€20,129 | -30.7% |
| Equity | 10/15 | €28,527 | €26,410 | -€2,118 | -7.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €23,527 | €23,527 | = | 0.0% |
| Distributable reserves | 133 | €23,527 | €23,527 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,118 | -€2,118 | |
| Amounts payable | 17/49 | €37,106 | €19,095 | -€18,011 | -48.5% |
| Amounts payable after more than one year | 17 | €477 | €1,500 | +€1,022 | +214% |
| Financial debts | 170/4 | €477 | €1,500 | +€1,022 | +214% |
| Amounts payable within one year | 42/48 | €36,629 | €17,595 | -€19,033 | -52.0% |
| Trade debts | 44 | €25,422 | €11,901 | -€13,521 | -53.2% |
| Suppliers | 440/4 | €25,422 | €11,901 | -€13,521 | -53.2% |
| Advances received on contracts in progress | 46 | - | €4,000 | +€4,000 | |
| Taxes, remuneration and social security | 45 | €11,207 | €1,694 | -€9,513 | -84.9% |
| Taxes | 450/3 | €11,207 | €1,694 | -€9,513 | -84.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €956 | €1,039 | +€83 | +8.7% |
| Other operating charges | 640/8 | €408 | €384 | -€23 | -5.7% |
| Gross operating margin | 9900 | €26,057 | -€849 | -€26,906 | |
| Operating profit (loss) | 9901 | €24,693 | -€2,272 | -€26,965 | |
| Financial income | 75/76B | - | €520 | +€520 | |
| Recurring financial income | 75 | - | €520 | +€520 | |
| Financial charges | 65/66B | €280 | €145 | -€135 | -48.2% |
| Recurring financial charges | 65 | €280 | €145 | -€135 | -48.2% |
| Profit (loss) for the period before taxes | 9903 | €24,413 | -€1,898 | -€26,311 | |
| Income taxes | 67/77 | €7,707 | €220 | -€7,487 | -97.1% |
| Profit (loss) for the period | 9904 | €16,706 | -€2,118 | -€18,824 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,706 | -€2,118 | -€18,824 |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.