BHI ROESBEKE: 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.
BHI ROESBEKE
Largest movements
- Current investments +€245,700
new in 2025: €245,700
- Cash -€130,974
down €130,974 (-54.8%), from €239,055 to €108,081
mainly Current investments (-€245,700) and Debts after one year (-€31,823)
- Stocks and contracts -€88,014
no longer reported in 2025 (was €88,014)
of which Contracts in progress: -€53,036
- Tangible fixed assets -€40,515
down €40,515 (-9.8%), from €414,960 to €374,445
of which Plant, machinery and equipment: -€40,030
- Reserves +€48,059
up €48,059 (+12.9%), from €372,786 to €420,845
- Debts after one year -€31,823
down €31,823 (-11.3%), from €281,754 to €249,931
- Trade debts -€18,644
down €18,644 (-97.2%), from €19,174 to €529
- Advances received -€16,280
no longer reported in 2025 (was €16,280)
- Staff costs -€131,375
down €131,375 (-86.8%), from €151,370 to €19,996
- Gross operating margin -€104,895
down €104,895 (-46.9%), from €223,878 to €118,983
- Depreciation -€32,665
down €32,665 (-63.1%), from €51,786 to €19,121
- Taxes +€16,850
up €16,850 (+428%), from €3,936 to €20,786
- Financial income +€7,555
up €7,555 (+2,512%), from €301 to €7,855
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.
Derived cash bridge
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 | €754,580 | €740,947 | -€13,632 | -1.8% |
| Fixed assets | 21/28 | €414,960 | €374,445 | -€40,515 | -9.8% |
| Tangible fixed assets | 22/27 | €414,960 | €374,445 | -€40,515 | -9.8% |
| Land and buildings | 22 | €335,182 | €312,651 | -€22,531 | -6.7% |
| Plant, machinery and equipment | 23 | €55,421 | €15,390 | -€40,030 | -72.2% |
| Furniture and vehicles | 24 | €24,357 | €46,404 | +€22,047 | +90.5% |
| Current assets | 29/58 | €339,620 | €366,502 | +€26,882 | +7.9% |
| Stocks and contracts in progress | 3 | €88,014 | - | -€88,014 | |
| Stocks | 30/36 | €34,978 | - | -€34,978 | |
| Contracts in progress | 37 | €53,036 | - | -€53,036 | |
| Amounts receivable within one year | 40/41 | €11,824 | €11,666 | -€158 | -1.3% |
| Trade receivables | 40 | €6,471 | €5,901 | -€569 | -8.8% |
| Other amounts receivable | 41 | €5,353 | €5,765 | +€411 | +7.7% |
| Current investments | 50/53 | - | €245,700 | +€245,700 | |
| Cash at bank and in hand | 54/58 | €239,055 | €108,081 | -€130,974 | -54.8% |
| Deferred charges and accrued income | 490/1 | €727 | €1,055 | +€328 | +45.1% |
| Total equity and liabilities | 10/49 | €754,580 | €740,947 | -€13,632 | -1.8% |
| Equity | 10/15 | €378,986 | €427,045 | +€48,059 | +12.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €372,786 | €420,845 | +€48,059 | +12.9% |
| Distributable reserves | 133 | €372,786 | €420,845 | +€48,059 | +12.9% |
| Amounts payable | 17/49 | €375,594 | €313,903 | -€61,691 | -16.4% |
| Amounts payable after more than one year | 17 | €281,754 | €249,931 | -€31,823 | -11.3% |
| Financial debts | 170/4 | €281,754 | €249,931 | -€31,823 | -11.3% |
| Amounts payable within one year | 42/48 | €83,780 | €55,860 | -€27,920 | -33.3% |
| Current portion of amounts payable after more than one year | 42 | €35,156 | €40,990 | +€5,833 | +16.6% |
| Trade debts | 44 | €19,174 | €529 | -€18,644 | -97.2% |
| Suppliers | 440/4 | €19,174 | €529 | -€18,644 | -97.2% |
| Advances received on contracts in progress | 46 | €16,280 | - | -€16,280 | |
| Taxes, remuneration and social security | 45 | €5,063 | €5,540 | +€477 | +9.4% |
| Taxes | 450/3 | €761 | €5,540 | +€4,779 | +628% |
| Remuneration and social security | 454/9 | €4,302 | - | -€4,302 | |
| Other amounts payable | 47/48 | €8,107 | €8,801 | +€694 | +8.6% |
| Accrued charges and deferred income | 492/3 | €10,060 | €8,111 | -€1,948 | -19.4% |
| Remuneration, social security and pensions | 62 | €151,370 | €19,996 | -€131,375 | -86.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,786 | €19,121 | -€32,665 | -63.1% |
| Other operating charges | 640/8 | €1,000 | €6,315 | +€5,314 | +531% |
| Gross operating margin | 9900 | €223,878 | €118,983 | -€104,895 | -46.9% |
| Operating profit (loss) | 9901 | €19,722 | €73,552 | +€53,830 | +273% |
| Financial income | 75/76B | €301 | €7,855 | +€7,555 | +2,512% |
| Recurring financial income | 75 | €301 | €7,855 | +€7,555 | +2,512% |
| Financial charges | 65/66B | €8,476 | €12,562 | +€4,087 | +48.2% |
| Recurring financial charges | 65 | €8,476 | €12,562 | +€4,087 | +48.2% |
| Profit (loss) for the period before taxes | 9903 | €11,547 | €68,845 | +€57,298 | +496% |
| Income taxes | 67/77 | €3,936 | €20,786 | +€16,850 | +428% |
| Profit (loss) for the period | 9904 | €7,611 | €48,059 | +€40,447 | +531% |
| Profit (loss) for the period to be appropriated | 9905 | €7,611 | €48,059 | +€40,447 | +531% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.