BNHM SERVICES: 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.
BNHM SERVICES
Largest movements
- Receivables within one year +€12,631
up €12,631 (+463.8%), from €2,724 to €15,355
of which Trade receivables: +€12,076
- Tangible fixed assets +€7,346
up €7,346 (+826.0%), from €889 to €8,235
of which Furniture and vehicles: +€6,569
- Cash -€357
down €357 (-3.1%), from €11,544 to €11,188
mainly Receivables within one year (-€12,631) and Investment in fixed assets (net) (-€9,000)
- Trade debts +€12,461
new in 2025: €12,461
- Advances received +€5,145
new in 2025: €5,145
- Profit (loss) carried forward +€4,703
up €4,703 (+74.7%), from €6,294 to €10,996
- Other debts -€2,290
no longer reported in 2025 (was €2,290)
- Tax, wage and social debts -€398
down €398 (-25.3%), from €1,573 to €1,176
- Depreciation +€1,610
up €1,610 (+3675.6%), from €44 to €1,654
- Taxes -€398
down €398 (-25.3%), from €1,573 to €1,176
- Financial charges +€168
up €168 (+1442.5%), from €12 to €180
- Other operating charges +€149
new in 2025: €149
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 | €15,157 | €34,778 | +€19,620 | +129.4% |
| Fixed assets | 21/28 | €889 | €8,235 | +€7,346 | +826.0% |
| Tangible fixed assets | 22/27 | €889 | €8,235 | +€7,346 | +826.0% |
| Furniture and vehicles | 24 | €889 | €7,458 | +€6,569 | +738.6% |
| Leasing and similar rights | 25 | - | €777 | +€777 | |
| Current assets | 29/58 | €14,268 | €26,542 | +€12,275 | +86.0% |
| Amounts receivable within one year | 40/41 | €2,724 | €15,355 | +€12,631 | +463.8% |
| Trade receivables | 40 | €1,500 | €13,576 | +€12,076 | +805.1% |
| Other amounts receivable | 41 | €1,224 | €1,778 | +€555 | +45.4% |
| Cash at bank and in hand | 54/58 | €11,544 | €11,188 | -€357 | -3.1% |
| Total equity and liabilities | 10/49 | €15,157 | €34,778 | +€19,620 | +129.4% |
| Equity | 10/15 | €11,294 | €15,996 | +€4,703 | +41.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,294 | €10,996 | +€4,703 | +74.7% |
| Amounts payable | 17/49 | €3,864 | €18,781 | +€14,918 | +386.1% |
| Amounts payable within one year | 42/48 | €3,864 | €18,781 | +€14,918 | +386.1% |
| Trade debts | 44 | - | €12,461 | +€12,461 | |
| Suppliers | 440/4 | - | €12,461 | +€12,461 | |
| Advances received on contracts in progress | 46 | - | €5,145 | +€5,145 | |
| Taxes, remuneration and social security | 45 | €1,573 | €1,176 | -€398 | -25.3% |
| Taxes | 450/3 | €1,573 | €1,176 | -€398 | -25.3% |
| Other amounts payable | 47/48 | €2,290 | - | -€2,290 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44 | €1,654 | +€1,610 | +3675.6% |
| Other operating charges | 640/8 | - | €149 | +€149 | |
| Gross operating margin | 9900 | €7,909 | €7,839 | -€70 | -0.9% |
| Operating profit (loss) | 9901 | €7,865 | €6,037 | -€1,829 | -23.3% |
| Financial income | 75/76B | €13 | €21 | +€8 | +61.2% |
| Recurring financial income | 75 | €13 | €21 | +€8 | +61.2% |
| Financial charges | 65/66B | €12 | €180 | +€168 | +1442.5% |
| Recurring financial charges | 65 | €12 | €180 | +€168 | +1442.5% |
| Profit (loss) for the period before taxes | 9903 | €7,867 | €5,878 | -€1,989 | -25.3% |
| Income taxes | 67/77 | €1,573 | €1,176 | -€398 | -25.3% |
| Profit (loss) for the period | 9904 | €6,294 | €4,703 | -€1,591 | -25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,294 | €4,703 | -€1,591 | -25.3% |
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 9 October 2026 via checked.be.