BHZ-SENSATIONS: 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.
BHZ-SENSATIONS
Largest movements
- Receivables within one year -€73,936
down €73,936 (-24.9%), from €297,368 to €223,432
of which Other amounts receivable: -€48,429
- Tangible fixed assets -€24,458
down €24,458 (-9.5%), from €256,142 to €231,684
of which Plant, machinery and equipment: -€15,885
- Financial fixed assets +€24,000
up €24,000 (+49.2%), from €48,816 to €72,816
- Deferred charges and accrued income +€17,269
up €17,269 (+326%), from €5,290 to €22,559
- Cash +€10,611
up €10,611 (+81.6%), from €12,998 to €23,609
mainly Receivables within one year (+€73,936) and Depreciation (+€29,695)
- Debts after one year -€38,017
down €38,017 (-47.3%), from €80,351 to €42,335
- Other debts -€27,759
down €27,759 (-24.3%), from €114,268 to €86,509
- Current portion of long-term debt +€14,481
up €14,481 (+942%), from €1,538 to €16,019
- Tax, wage and social debts +€12,093
up €12,093 (+23.1%), from €52,437 to €64,530
of which Remuneration and social security: +€16,279
- Trade debts -€10,835
down €10,835 (-4.9%), from €219,869 to €209,033
- Purchases and services +€629,629
new in 2024: €629,629
- Turnover +€610,801
new in 2024: €610,801
- Gross operating margin -€60,483
down €60,483 (-22.5%), from €268,429 to €207,946
- Staff costs -€57,373
down €57,373 (-24.9%), from €230,611 to €173,238
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.
Derived cash bridge
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 | €630,124 | €581,205 | -€48,918 | -7.8% |
| Fixed assets | 21/28 | €308,903 | €304,695 | -€4,208 | -1.4% |
| Intangible fixed assets | 21 | €3,944 | €194 | -€3,750 | -95.1% |
| Tangible fixed assets | 22/27 | €256,142 | €231,684 | -€24,458 | -9.5% |
| Plant, machinery and equipment | 23 | €140,161 | €124,276 | -€15,885 | -11.3% |
| Furniture and vehicles | 24 | €101,958 | €94,787 | -€7,171 | -7.0% |
| Leasing and similar rights | 25 | €14,023 | €12,621 | -€1,402 | -10.0% |
| Financial fixed assets | 28 | €48,816 | €72,816 | +€24,000 | +49.2% |
| Current assets | 29/58 | €321,221 | €276,510 | -€44,710 | -13.9% |
| Stocks and contracts in progress | 3 | €5,565 | €6,910 | +€1,346 | +24.2% |
| Stocks | 30/36 | €5,565 | €6,910 | +€1,346 | +24.2% |
| Amounts receivable within one year | 40/41 | €297,368 | €223,432 | -€73,936 | -24.9% |
| Trade receivables | 40 | €133,653 | €108,146 | -€25,507 | -19.1% |
| Other amounts receivable | 41 | €163,716 | €115,286 | -€48,429 | -29.6% |
| Cash at bank and in hand | 54/58 | €12,998 | €23,609 | +€10,611 | +81.6% |
| Deferred charges and accrued income | 490/1 | €5,290 | €22,559 | +€17,269 | +326% |
| Total equity and liabilities | 10/49 | €630,124 | €581,205 | -€48,918 | -7.8% |
| Equity | 10/15 | €161,661 | €162,779 | +€1,118 | +0.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Capital | 10 | €25,000 | €25,000 | = | 0.0% |
| Issued capital | 100 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Legal reserve | 130 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €134,161 | €135,279 | +€1,118 | +0.8% |
| Amounts payable | 17/49 | €468,463 | €418,426 | -€50,037 | -10.7% |
| Amounts payable after more than one year | 17 | €80,351 | €42,335 | -€38,017 | -47.3% |
| Financial debts | 170/4 | €80,351 | €42,335 | -€38,017 | -47.3% |
| Amounts payable within one year | 42/48 | €388,111 | €376,091 | -€12,020 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €1,538 | €16,019 | +€14,481 | +942% |
| Trade debts | 44 | €219,869 | €209,033 | -€10,835 | -4.9% |
| Suppliers | 440/4 | €219,869 | €209,033 | -€10,835 | -4.9% |
| Taxes, remuneration and social security | 45 | €52,437 | €64,530 | +€12,093 | +23.1% |
| Taxes | 450/3 | €18,588 | €14,402 | -€4,186 | -22.5% |
| Remuneration and social security | 454/9 | €33,849 | €50,128 | +€16,279 | +48.1% |
| Other amounts payable | 47/48 | €114,268 | €86,509 | -€27,759 | -24.3% |
| Turnover | 70 | - | €610,801 | +€610,801 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €629,629 | +€629,629 | |
| Remuneration, social security and pensions | 62 | €230,611 | €173,238 | -€57,373 | -24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,712 | €29,695 | -€3,017 | -9.2% |
| Other operating charges | 640/8 | €933 | €1,672 | +€740 | +79.3% |
| Gross operating margin | 9900 | €268,429 | €207,946 | -€60,483 | -22.5% |
| Operating profit (loss) | 9901 | €4,173 | €3,341 | -€832 | -19.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,949 | €2,222 | -€1,726 | -43.7% |
| Recurring financial charges | 65 | €3,949 | €2,222 | -€1,726 | -43.7% |
| Profit (loss) for the period before taxes | 9903 | €224 | €1,118 | +€894 | +398% |
| Profit (loss) for the period | 9904 | €224 | €1,118 | +€894 | +398% |
| Profit (loss) for the period to be appropriated | 9905 | €224 | €1,118 | +€894 | +398% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.