BKHF: 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.
BKHF
Largest movements
- Receivables within one year +€8,394
up €8,394 (+14.2%), from €59,259 to €67,653
of which Trade receivables: +€7,000
- Tangible fixed assets -€5,569
down €5,569 (-31.8%), from €17,515 to €11,946
- Other debts +€7,954
up €7,954 (+152.4%), from €5,220 to €13,174
- Debts after one year -€6,203
down €6,203 (-45.0%), from €13,780 to €7,577
- Tax, wage and social debts +€1,415
up €1,415 (+113.2%), from €1,250 to €2,664
- Profit (loss) carried forward -€1,137
down €1,137 (-14.7%), from -€7,723 to -€8,861
- Gross operating margin -€2,623
down €2,623 (-37.6%), from €6,979 to €4,356
- Other operating charges -€291
down €291 (-34.4%), from €846 to €555
- Financial charges -€195
down €195 (-19.1%), from €1,024 to €829
- Taxes +€165
up €165 (+13.2%), from €1,250 to €1,415
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 | €77,418 | €79,794 | +€2,376 | +3.1% |
| Fixed assets | 21/28 | €17,515 | €11,946 | -€5,569 | -31.8% |
| Tangible fixed assets | 22/27 | €17,515 | €11,946 | -€5,569 | -31.8% |
| Furniture and vehicles | 24 | €17,515 | €11,946 | -€5,569 | -31.8% |
| Current assets | 29/58 | €59,903 | €67,848 | +€7,945 | +13.3% |
| Amounts receivable within one year | 40/41 | €59,259 | €67,653 | +€8,394 | +14.2% |
| Trade receivables | 40 | €10,500 | €17,500 | +€7,000 | +66.7% |
| Other amounts receivable | 41 | €48,759 | €50,153 | +€1,394 | +2.9% |
| Cash at bank and in hand | 54/58 | €476 | €194 | -€282 | -59.2% |
| Deferred charges and accrued income | 490/1 | €167 | €0 | -€167 | -100.0% |
| Total equity and liabilities | 10/49 | €77,418 | €79,794 | +€2,376 | +3.1% |
| Equity | 10/15 | €50,774 | €49,637 | -€1,137 | -2.2% |
| Contributions | 10/11 | €48,000 | €48,000 | = | 0.0% |
| Reserves | 13 | €10,498 | €10,498 | = | 0.0% |
| Distributable reserves | 133 | €10,498 | €10,498 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,723 | -€8,861 | -€1,137 | -14.7% |
| Amounts payable | 17/49 | €26,644 | €30,157 | +€3,513 | +13.2% |
| Amounts payable after more than one year | 17 | €13,780 | €7,577 | -€6,203 | -45.0% |
| Financial debts | 170/4 | €13,780 | €7,577 | -€6,203 | -45.0% |
| Amounts payable within one year | 42/48 | €12,864 | €22,580 | +€9,716 | +75.5% |
| Current portion of amounts payable after more than one year | 42 | €5,945 | €6,203 | +€258 | +4.3% |
| Trade debts | 44 | €449 | €539 | +€90 | +20.0% |
| Suppliers | 440/4 | €449 | €539 | +€90 | +20.0% |
| Taxes, remuneration and social security | 45 | €1,250 | €2,664 | +€1,415 | +113.2% |
| Taxes | 450/3 | €1,250 | €2,664 | +€1,415 | +113.2% |
| Other amounts payable | 47/48 | €5,220 | €13,174 | +€7,954 | +152.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,569 | €5,569 | +€0 | 0.0% |
| Other operating charges | 640/8 | €846 | €555 | -€291 | -34.4% |
| Gross operating margin | 9900 | €6,979 | €4,356 | -€2,623 | -37.6% |
| Operating profit (loss) | 9901 | €564 | -€1,767 | -€2,331 | |
| Financial income | 75/76B | €2,833 | €2,874 | +€41 | +1.5% |
| Recurring financial income | 75 | €2,833 | €2,874 | +€41 | +1.5% |
| Financial charges | 65/66B | €1,024 | €829 | -€195 | -19.1% |
| Recurring financial charges | 65 | €1,024 | €829 | -€195 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | €2,372 | €277 | -€2,095 | -88.3% |
| Income taxes | 67/77 | €1,250 | €1,415 | +€165 | +13.2% |
| Profit (loss) for the period | 9904 | €1,122 | -€1,137 | -€2,260 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,122 | -€1,137 | -€2,260 |
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.