BookHold: 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.
BookHold
Largest movements
- Tangible fixed assets -€12,295
down €12,295 (-5.6%), from €219,280 to €206,985
of which Land and buildings: -€9,229
- Other debts +€18,880
up €18,880 (+56.8%), from €33,219 to €52,099
- Profit (loss) carried forward -€17,125
down €17,125 (-9.8%), from -€175,365 to -€192,490
- Short-term financial debts -€13,821
no longer reported in 2025 (was €13,821)
- Gross operating margin -€2,971
down €2,971 (-17.8%), from €16,690 to €13,718
- Financial charges +€2,921
up €2,921 (+22.3%), from €13,119 to €16,040
- Other operating charges +€1,362
up €1,362 (+118.8%), from €1,146 to €2,508
- Depreciation -€415
down €415 (-3.3%), from €12,711 to €12,295
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 | €222,957 | €211,500 | -€11,457 | -5.1% |
| Fixed assets | 21/28 | €219,460 | €207,165 | -€12,295 | -5.6% |
| Tangible fixed assets | 22/27 | €219,280 | €206,985 | -€12,295 | -5.6% |
| Land and buildings | 22 | €215,012 | €205,784 | -€9,229 | -4.3% |
| Furniture and vehicles | 24 | €3,948 | €1,080 | -€2,868 | -72.7% |
| Other tangible fixed assets | 26 | €320 | €121 | -€198 | -62.1% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €3,496 | €4,335 | +€839 | +24.0% |
| Amounts receivable within one year | 40/41 | €3,268 | €4,332 | +€1,064 | +32.5% |
| Trade receivables | 40 | €3,268 | €4,332 | +€1,064 | +32.5% |
| Cash at bank and in hand | 54/58 | - | €4 | +€4 | |
| Deferred charges and accrued income | 490/1 | €228 | - | -€228 | |
| Total equity and liabilities | 10/49 | €222,957 | €211,500 | -€11,457 | -5.1% |
| Equity | 10/15 | -€154,905 | -€172,030 | -€17,125 | -11.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | -€175,365 | -€192,490 | -€17,125 | -9.8% |
| Amounts payable | 17/49 | €377,861 | €383,530 | +€5,668 | +1.5% |
| Amounts payable after more than one year | 17 | €300,000 | €300,000 | = | 0.0% |
| Financial debts | 170/4 | €300,000 | €300,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €77,688 | €83,530 | +€5,841 | +7.5% |
| Financial debts | 43 | €13,821 | - | -€13,821 | |
| Credit institutions | 430/8 | €13,821 | - | -€13,821 | |
| Trade debts | 44 | €29,135 | €29,246 | +€111 | +0.4% |
| Suppliers | 440/4 | €29,135 | €29,246 | +€111 | +0.4% |
| Taxes, remuneration and social security | 45 | €1,514 | €2,185 | +€671 | +44.3% |
| Taxes | 450/3 | €1,514 | €2,185 | +€671 | +44.3% |
| Other amounts payable | 47/48 | €33,219 | €52,099 | +€18,880 | +56.8% |
| Accrued charges and deferred income | 492/3 | €173 | - | -€173 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,711 | €12,295 | -€415 | -3.3% |
| Other operating charges | 640/8 | €1,146 | €2,508 | +€1,362 | +118.8% |
| Gross operating margin | 9900 | €16,690 | €13,718 | -€2,971 | -17.8% |
| Operating profit (loss) | 9901 | €2,833 | -€1,085 | -€3,918 | |
| Financial charges | 65/66B | €13,119 | €16,040 | +€2,921 | +22.3% |
| Recurring financial charges | 65 | €13,119 | €16,040 | +€2,921 | +22.3% |
| Profit (loss) for the period before taxes | 9903 | -€10,286 | -€17,125 | -€6,839 | -66.5% |
| Profit (loss) for the period | 9904 | -€10,286 | -€17,125 | -€6,839 | -66.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,286 | -€17,125 | -€6,839 | -66.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.