BHTB: 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.
BHTB
Largest movements
- Tangible fixed assets +€45,491
up €45,491 (+8940.6%), from €509 to €46,000
- Receivables within one year -€24,916
down €24,916 (-66.8%), from €37,286 to €12,370
of which Trade receivables: -€25,001
- Cash -€13,704
down €13,704 (-43.6%), from €31,420 to €17,716
mainly Investment in fixed assets (net) (-€55,785)
- Tax, wage and social debts +€3,144
up €3,144 (+1529.0%), from €206 to €3,350
- Trade debts +€2,843
up €2,843 (+16.3%), from €17,486 to €20,329
- Profit (loss) carried forward +€772
up €772 (+1.7%), from €46,524 to €47,295
- Purchases and services -€62,679
down €62,679 (-28.2%), from €221,919 to €159,239
- Turnover -€54,280
down €54,280 (-22.6%), from €240,609 to €186,329
- Gross operating margin +€8,399
up €8,399 (+44.9%), from €18,690 to €27,090
- Depreciation +€8,386
up €8,386 (+439.4%), from €1,908 to €10,294
- Other operating charges +€5,495
up €5,495 (+672.9%), from €817 to €6,312
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,215 | €76,086 | +€6,871 | +9.9% |
| Fixed assets | 21/28 | €509 | €46,000 | +€45,491 | +8940.6% |
| Tangible fixed assets | 22/27 | €509 | €46,000 | +€45,491 | +8940.6% |
| Furniture and vehicles | 24 | €509 | €46,000 | +€45,491 | +8940.6% |
| Current assets | 29/58 | €68,706 | €30,086 | -€38,620 | -56.2% |
| Amounts receivable within one year | 40/41 | €37,286 | €12,370 | -€24,916 | -66.8% |
| Trade receivables | 40 | €25,001 | - | -€25,001 | |
| Other amounts receivable | 41 | €12,285 | €12,370 | +€85 | +0.7% |
| Cash at bank and in hand | 54/58 | €31,420 | €17,716 | -€13,704 | -43.6% |
| Total equity and liabilities | 10/49 | €69,215 | €76,086 | +€6,871 | +9.9% |
| Equity | 10/15 | €51,524 | €52,295 | +€772 | +1.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Share premium | 1100/10 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,524 | €47,295 | +€772 | +1.7% |
| Amounts payable | 17/49 | €17,691 | €23,791 | +€6,099 | +34.5% |
| Amounts payable within one year | 42/48 | €17,691 | €23,791 | +€6,099 | +34.5% |
| Trade debts | 44 | €17,486 | €20,329 | +€2,843 | +16.3% |
| Suppliers | 440/4 | €17,486 | €20,329 | +€2,843 | +16.3% |
| Taxes, remuneration and social security | 45 | €206 | €3,350 | +€3,144 | +1529.0% |
| Taxes | 450/3 | €206 | €3,350 | +€3,144 | +1529.0% |
| Other amounts payable | 47/48 | - | €112 | +€112 | |
| Turnover | 70 | €240,609 | €186,329 | -€54,280 | -22.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €221,919 | €159,239 | -€62,679 | -28.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,908 | €10,294 | +€8,386 | +439.4% |
| Other operating charges | 640/8 | €817 | €6,312 | +€5,495 | +672.9% |
| Gross operating margin | 9900 | €18,690 | €27,090 | +€8,399 | +44.9% |
| Operating profit (loss) | 9901 | €15,965 | €10,483 | -€5,482 | -34.3% |
| Financial income | 75/76B | €200 | €2 | -€198 | -99.0% |
| Recurring financial income | 75 | €200 | €2 | -€198 | -99.0% |
| Financial charges | 65/66B | €3,067 | €3,719 | +€652 | +21.3% |
| Recurring financial charges | 65 | €2,340 | €1,308 | -€1,032 | -44.1% |
| Non-recurring financial charges | 66B | €727 | €2,411 | +€1,684 | +231.6% |
| Profit (loss) for the period before taxes | 9903 | €13,098 | €6,766 | -€6,332 | -48.3% |
| Income taxes | 67/77 | €1,997 | €5,995 | +€3,998 | +200.2% |
| Profit (loss) for the period | 9904 | €11,101 | €772 | -€10,330 | -93.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,101 | €772 | -€10,330 | -93.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.