BHM DESIGN: 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.
BHM DESIGN
Largest movements
- Cash -€7,928
down €7,928 (-30.2%), from €26,246 to €18,318
mainly Trade debts (-€10,884) and Net result for the year (-€9,921)
- Deferred charges and accrued income -€3,089
down €3,089 (-88.2%), from €3,502 to €413
- Tangible fixed assets -€2,472
down €2,472 (-26.5%), from €9,317 to €6,845
of which Furniture and vehicles: -€6,798
- Receivables within one year -€2,297
down €2,297 (-12.7%), from €18,030 to €15,732
- Trade debts -€10,884
down €10,884 (-94.9%), from €11,473 to €589
- Profit (loss) carried forward -€9,921
down €9,921, from €4,939 to -€4,982
- Other debts +€6,102
up €6,102 (+21.3%), from €28,687 to €34,789
- Tax, wage and social debts -€1,084
down €1,084 (-12.0%), from €8,996 to €7,912
- Gross operating margin -€20,122
down €20,122 (-99.5%), from €20,224 to €102
- Depreciation +€3,100
up €3,100 (+67.9%), from €4,568 to €7,668
- Taxes -€3,083
down €3,083 (-90.1%), from €3,423 to €340
- Financial charges +€621
up €621 (+346.8%), from €179 to €800
- Other operating charges -€511
down €511 (-29.6%), from €1,726 to €1,215
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 | €57,095 | €41,308 | -€15,786 | -27.6% |
| Fixed assets | 21/28 | €9,317 | €6,845 | -€2,472 | -26.5% |
| Tangible fixed assets | 22/27 | €9,317 | €6,845 | -€2,472 | -26.5% |
| Plant, machinery and equipment | 23 | - | €4,326 | +€4,326 | |
| Furniture and vehicles | 24 | €9,317 | €2,519 | -€6,798 | -73.0% |
| Current assets | 29/58 | €47,778 | €34,463 | -€13,315 | -27.9% |
| Amounts receivable within one year | 40/41 | €18,030 | €15,732 | -€2,297 | -12.7% |
| Trade receivables | 40 | €18,030 | €15,732 | -€2,297 | -12.7% |
| Cash at bank and in hand | 54/58 | €26,246 | €18,318 | -€7,928 | -30.2% |
| Deferred charges and accrued income | 490/1 | €3,502 | €413 | -€3,089 | -88.2% |
| Total equity and liabilities | 10/49 | €57,095 | €41,308 | -€15,786 | -27.6% |
| Equity | 10/15 | €7,939 | -€1,982 | -€9,921 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,939 | -€4,982 | -€9,921 | |
| Amounts payable | 17/49 | €49,156 | €43,290 | -€5,866 | -11.9% |
| Amounts payable within one year | 42/48 | €49,156 | €43,290 | -€5,866 | -11.9% |
| Trade debts | 44 | €11,473 | €589 | -€10,884 | -94.9% |
| Suppliers | 440/4 | €11,473 | €589 | -€10,884 | -94.9% |
| Taxes, remuneration and social security | 45 | €8,996 | €7,912 | -€1,084 | -12.0% |
| Taxes | 450/3 | €8,996 | €7,912 | -€1,084 | -12.0% |
| Other amounts payable | 47/48 | €28,687 | €34,789 | +€6,102 | +21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,568 | €7,668 | +€3,100 | +67.9% |
| Other operating charges | 640/8 | €1,726 | €1,215 | -€511 | -29.6% |
| Gross operating margin | 9900 | €20,224 | €102 | -€20,122 | -99.5% |
| Operating profit (loss) | 9901 | €13,930 | -€8,781 | -€22,711 | |
| Financial charges | 65/66B | €179 | €800 | +€621 | +346.8% |
| Recurring financial charges | 65 | €179 | €800 | +€621 | +346.8% |
| Profit (loss) for the period before taxes | 9903 | €13,751 | -€9,581 | -€23,332 | |
| Income taxes | 67/77 | €3,423 | €340 | -€3,083 | -90.1% |
| Profit (loss) for the period | 9904 | €10,328 | -€9,921 | -€20,249 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,328 | -€9,921 | -€20,249 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.