BHKF: 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.
BHKF
Largest movements
- Intangible fixed assets -€1,500
down €1,500 (-12.8%), from €11,745 to €10,245
- Receivables within one year +€1,119
up €1,119 (+997.0%), from €112 to €1,232
- Tax, wage and social debts -€758
down €758 (-47.4%), from €1,600 to €842
- Other debts +€503
up €503 (+2.0%), from €24,523 to €25,026
- Profit (loss) carried forward -€450
down €450 (-1.4%), from -€32,285 to -€32,735
- Trade debts +€345
up €345 (+22.5%), from €1,536 to €1,881
- Gross operating margin -€1,716
down €1,716 (-55.9%), from €3,068 to €1,352
- Taxes -€406
no longer reported in 2025 (was €406)
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 | €13,974 | €13,615 | -€360 | -2.6% |
| Fixed assets | 21/28 | €11,745 | €10,245 | -€1,500 | -12.8% |
| Intangible fixed assets | 21 | €11,745 | €10,245 | -€1,500 | -12.8% |
| Current assets | 29/58 | €2,229 | €3,370 | +€1,141 | +51.2% |
| Stocks and contracts in progress | 3 | €200 | €250 | +€50 | +25.0% |
| Stocks | 30/36 | €200 | €250 | +€50 | +25.0% |
| Amounts receivable within one year | 40/41 | €112 | €1,232 | +€1,119 | +997.0% |
| Trade receivables | 40 | €112 | €1,232 | +€1,119 | +997.0% |
| Cash at bank and in hand | 54/58 | €1,917 | €1,888 | -€29 | -1.5% |
| Total equity and liabilities | 10/49 | €13,974 | €13,615 | -€360 | -2.6% |
| Equity | 10/15 | -€13,685 | -€14,135 | -€450 | -3.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,285 | -€32,735 | -€450 | -1.4% |
| Amounts payable | 17/49 | €27,659 | €27,750 | +€90 | +0.3% |
| Amounts payable within one year | 42/48 | €27,659 | €27,750 | +€90 | +0.3% |
| Trade debts | 44 | €1,536 | €1,881 | +€345 | +22.5% |
| Suppliers | 440/4 | €1,536 | €1,881 | +€345 | +22.5% |
| Taxes, remuneration and social security | 45 | €1,600 | €842 | -€758 | -47.4% |
| Taxes | 450/3 | €1,600 | €842 | -€758 | -47.4% |
| Other amounts payable | 47/48 | €24,523 | €25,026 | +€503 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,500 | €1,500 | = | 0.0% |
| Other operating charges | 640/8 | €229 | €229 | +€0 | +0.1% |
| Non-recurring operating charges | 66A | €58 | - | -€58 | |
| Gross operating margin | 9900 | €3,068 | €1,352 | -€1,716 | -55.9% |
| Operating profit (loss) | 9901 | €1,282 | -€376 | -€1,658 | |
| Financial charges | 65/66B | €77 | €74 | -€3 | -4.3% |
| Recurring financial charges | 65 | €77 | €74 | -€3 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €1,205 | -€450 | -€1,655 | |
| Income taxes | 67/77 | €406 | - | -€406 | |
| Profit (loss) for the period | 9904 | €799 | -€450 | -€1,249 | |
| Profit (loss) for the period to be appropriated | 9905 | €799 | -€450 | -€1,249 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.