BHonit: 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.
BHonit
Largest movements
- Cash +€89,908
up €89,908 (+146%), from €61,504 to €151,411
mainly Net result for the year (+€118,676) and Tax, wage and social debts (+€37,327)
- Financial fixed assets +€35,000
new in 2025: €35,000
- Receivables within one year +€28,738
new in 2025: €28,738
- Reserves +€117,843
up €117,843 (+245%), from €48,025 to €165,868
- Tax, wage and social debts +€37,327
up €37,327 (+338%), from €11,035 to €48,362
- Gross operating margin +€90,990
up €90,990 (+147%), from €62,007 to €152,997
- Taxes +€21,318
up €21,318 (+170%), from €12,521 to €33,839
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 | €62,697 | €217,650 | +€154,953 | +247% |
| Fixed assets | 21/28 | €363 | €36,407 | +€36,044 | +9,924% |
| Tangible fixed assets | 22/27 | €363 | €1,407 | +€1,044 | +287% |
| Furniture and vehicles | 24 | €363 | €1,407 | +€1,044 | +287% |
| Financial fixed assets | 28 | - | €35,000 | +€35,000 | |
| Current assets | 29/58 | €62,333 | €181,243 | +€118,909 | +191% |
| Amounts receivable within one year | 40/41 | - | €28,738 | +€28,738 | |
| Trade receivables | 40 | - | €28,738 | +€28,738 | |
| Cash at bank and in hand | 54/58 | €61,504 | €151,411 | +€89,908 | +146% |
| Deferred charges and accrued income | 490/1 | €830 | €1,094 | +€264 | +31.9% |
| Total equity and liabilities | 10/49 | €62,697 | €217,650 | +€154,953 | +247% |
| Equity | 10/15 | €50,025 | €167,868 | +€117,843 | +236% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €48,025 | €165,868 | +€117,843 | +245% |
| Distributable reserves | 133 | €48,025 | €165,868 | +€117,843 | +245% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €12,672 | €49,782 | +€37,110 | +293% |
| Amounts payable within one year | 42/48 | €12,487 | €49,782 | +€37,295 | +299% |
| Trade debts | 44 | €171 | €271 | +€100 | +58.3% |
| Suppliers | 440/4 | €171 | €271 | +€100 | +58.3% |
| Taxes, remuneration and social security | 45 | €11,035 | €48,362 | +€37,327 | +338% |
| Taxes | 450/3 | €11,035 | €48,362 | +€37,327 | +338% |
| Other amounts payable | 47/48 | €1,280 | €1,149 | -€131 | -10.3% |
| Accrued charges and deferred income | 492/3 | €185 | €0 | -€185 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €103 | €693 | +€590 | +574% |
| Other operating charges | 640/8 | €480 | €142 | -€338 | -70.4% |
| Gross operating margin | 9900 | €62,007 | €152,997 | +€90,990 | +147% |
| Operating profit (loss) | 9901 | €61,424 | €152,162 | +€90,738 | +148% |
| Financial income | 75/76B | €0 | €658 | +€658 | +6,581,300% |
| Recurring financial income | 75 | €0 | €658 | +€658 | +6,581,300% |
| Financial charges | 65/66B | €19 | €304 | +€285 | +1,495% |
| Recurring financial charges | 65 | €19 | €304 | +€285 | +1,495% |
| Profit (loss) for the period before taxes | 9903 | €61,405 | €152,516 | +€91,111 | +148% |
| Income taxes | 67/77 | €12,521 | €33,839 | +€21,318 | +170% |
| Profit (loss) for the period | 9904 | €48,884 | €118,676 | +€69,793 | +143% |
| Profit (loss) for the period to be appropriated | 9905 | €48,884 | €118,676 | +€69,793 | +143% |
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 15 October 2026 via checked.be.