bHReezy: 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.
bHReezy
Largest movements
- Tangible fixed assets -€14,696
down €14,696 (-68.4%), from €21,483 to €6,787
- Receivables within one year -€5,480
down €5,480 (-45.3%), from €12,095 to €6,615
of which Trade receivables: -€5,227
- Cash +€398
up €398 (+8.0%), from €4,994 to €5,392
mainly Other debts (+€20,226) and Depreciation (+€17,754)
- Trade debts -€21,235
down €21,235 (-42.7%), from €49,736 to €28,501
- Other debts +€20,226
up €20,226 (+267.1%), from €7,573 to €27,799
- Profit (loss) carried forward -€19,513
down €19,513 (-53.0%), from -€36,793 to -€56,306
- Tax, wage and social debts +€5,088
up €5,088 (+387.8%), from €1,312 to €6,400
- Current portion of long-term debt -€4,344
no longer reported in 2025 (was €4,344)
- Depreciation +€6,544
up €6,544 (+58.4%), from €11,210 to €17,754
- Gross operating margin +€934
up €934 (+58.0%), from -€1,610 to -€676
- Financial charges -€270
down €270 (-79.1%), from €341 to €71
- Other operating charges -€43
down €43 (-6.6%), from €644 to €602
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 | €38,572 | €18,794 | -€19,778 | -51.3% |
| Fixed assets | 21/28 | €21,483 | €6,787 | -€14,696 | -68.4% |
| Tangible fixed assets | 22/27 | €21,483 | €6,787 | -€14,696 | -68.4% |
| Furniture and vehicles | 24 | €21,483 | €6,787 | -€14,696 | -68.4% |
| Current assets | 29/58 | €17,089 | €12,007 | -€5,082 | -29.7% |
| Amounts receivable within one year | 40/41 | €12,095 | €6,615 | -€5,480 | -45.3% |
| Trade receivables | 40 | €11,616 | €6,389 | -€5,227 | -45.0% |
| Other amounts receivable | 41 | €479 | €226 | -€253 | -52.8% |
| Cash at bank and in hand | 54/58 | €4,994 | €5,392 | +€398 | +8.0% |
| Total equity and liabilities | 10/49 | €38,572 | €18,794 | -€19,778 | -51.3% |
| Equity | 10/15 | -€24,393 | -€43,906 | -€19,513 | -80.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,793 | -€56,306 | -€19,513 | -53.0% |
| Amounts payable | 17/49 | €62,966 | €62,700 | -€266 | -0.4% |
| Amounts payable within one year | 42/48 | €62,966 | €62,700 | -€266 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €4,344 | - | -€4,344 | |
| Trade debts | 44 | €49,736 | €28,501 | -€21,235 | -42.7% |
| Suppliers | 440/4 | €49,736 | €28,501 | -€21,235 | -42.7% |
| Taxes, remuneration and social security | 45 | €1,312 | €6,400 | +€5,088 | +387.8% |
| Taxes | 450/3 | €1,312 | €6,400 | +€5,088 | +387.8% |
| Other amounts payable | 47/48 | €7,573 | €27,799 | +€20,226 | +267.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,210 | €17,754 | +€6,544 | +58.4% |
| Other operating charges | 640/8 | €644 | €602 | -€43 | -6.6% |
| Gross operating margin | 9900 | -€1,610 | -€676 | +€934 | +58.0% |
| Operating profit (loss) | 9901 | -€13,464 | -€19,032 | -€5,568 | -41.3% |
| Financial charges | 65/66B | €341 | €71 | -€270 | -79.1% |
| Recurring financial charges | 65 | €341 | €71 | -€270 | -79.1% |
| Profit (loss) for the period before taxes | 9903 | -€13,805 | -€19,103 | -€5,298 | -38.4% |
| Income taxes | 67/77 | €412 | €410 | -€2 | -0.6% |
| Profit (loss) for the period | 9904 | -€14,217 | -€19,513 | -€5,296 | -37.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,217 | -€19,513 | -€5,296 | -37.2% |
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.