BHSI INFORMATIQUE: 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.
BHSI INFORMATIQUE
Largest movements
- Receivables within one year +€2,514
up €2,514 (+26.0%), from €9,677 to €12,191
of which Trade receivables: +€2,555
- Deferred charges and accrued income -€2,187
down €2,187 (-12.9%), from €16,971 to €14,784
- Cash -€1,329
down €1,329 (-27.7%), from €4,793 to €3,464
mainly Accrued charges and deferred income (-€3,645) and Receivables within one year (-€2,514)
- Accrued charges and deferred income -€3,645
down €3,645 (-12.9%), from €28,286 to €24,640
- Profit (loss) carried forward +€2,045
up €2,045 (+10.9%), from -€18,775 to -€16,730
- Tax, wage and social debts +€1,271
new in 2025: €1,271
- Trade debts -€673
down €673 (-4.9%), from €13,871 to €13,197
- Financial income -€2,431
down €2,431 (-88.5%), from €2,746 to €315
- Gross operating margin +€2,328
up €2,328, from -€157 to €2,172
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 | €31,441 | €30,438 | -€1,003 | -3.2% |
| Current assets | 29/58 | €31,441 | €30,438 | -€1,003 | -3.2% |
| Amounts receivable within one year | 40/41 | €9,677 | €12,191 | +€2,514 | +26.0% |
| Trade receivables | 40 | €9,555 | €12,110 | +€2,555 | +26.7% |
| Other amounts receivable | 41 | €122 | €81 | -€41 | -33.8% |
| Cash at bank and in hand | 54/58 | €4,793 | €3,464 | -€1,329 | -27.7% |
| Deferred charges and accrued income | 490/1 | €16,971 | €14,784 | -€2,187 | -12.9% |
| Total equity and liabilities | 10/49 | €31,441 | €30,438 | -€1,003 | -3.2% |
| Equity | 10/15 | -€10,715 | -€8,670 | +€2,045 | +19.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,775 | -€16,730 | +€2,045 | +10.9% |
| Amounts payable | 17/49 | €42,156 | €39,109 | -€3,047 | -7.2% |
| Amounts payable within one year | 42/48 | €13,871 | €14,468 | +€598 | +4.3% |
| Trade debts | 44 | €13,871 | €13,197 | -€673 | -4.9% |
| Suppliers | 440/4 | €13,871 | €13,197 | -€673 | -4.9% |
| Taxes, remuneration and social security | 45 | - | €1,271 | +€1,271 | |
| Taxes | 450/3 | - | €1,271 | +€1,271 | |
| Accrued charges and deferred income | 492/3 | €28,286 | €24,640 | -€3,645 | -12.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€157 | €2,172 | +€2,328 | |
| Operating profit (loss) | 9901 | -€544 | €1,772 | +€2,316 | |
| Financial income | 75/76B | €2,746 | €315 | -€2,431 | -88.5% |
| Recurring financial income | 75 | €2,746 | €315 | -€2,431 | -88.5% |
| Financial charges | 65/66B | €43 | €42 | -€1 | -2.6% |
| Recurring financial charges | 65 | €43 | €42 | -€1 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €2,159 | €2,045 | -€114 | -5.3% |
| Profit (loss) for the period | 9904 | €2,159 | €2,045 | -€114 | -5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,159 | €2,045 | -€114 | -5.3% |
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 16 October 2026 via checked.be.