BPBH: 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.
BPBH
Largest movements
- Cash +€12,581
up €12,581 (+1603.0%), from €785 to €13,366
mainly Other debts (+€287,130)
- Other debts +€287,130
up €287,130 (+381.8%), from €75,200 to €362,330
- Debts after one year -€196,920
down €196,920 (-79.8%), from €246,674 to €49,754
- Current portion of long-term debt -€48,785
no longer reported in 2023 (was €48,785)
- Reserves -€28,647
down €28,647 (-10.5%), from €272,005 to €243,358
of which Distributable reserves: -€28,647
- Gross operating margin -€14,503
down €14,503 (-255.3%), from -€5,680 to -€20,184
- Financial charges +€5,133
up €5,133 (+176.0%), from €2,916 to €8,049
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €660,396 | €672,977 | +€12,581 | +1.9% |
| Fixed assets | 21/28 | €655,569 | €655,569 | = | 0.0% |
| Financial fixed assets | 28 | €655,569 | €655,569 | = | 0.0% |
| Current assets | 29/58 | €4,827 | €17,408 | +€12,581 | +260.6% |
| Amounts receivable within one year | 40/41 | €4,042 | €4,042 | = | 0.0% |
| Other amounts receivable | 41 | €4,042 | €4,042 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €785 | €13,366 | +€12,581 | +1603.0% |
| Total equity and liabilities | 10/49 | €660,396 | €672,977 | +€12,581 | +1.9% |
| Equity | 10/15 | €284,405 | €255,758 | -€28,647 | -10.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €272,005 | €243,358 | -€28,647 | -10.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €270,145 | €241,498 | -€28,647 | -10.6% |
| Amounts payable | 17/49 | €375,991 | €417,219 | +€41,227 | +11.0% |
| Amounts payable after more than one year | 17 | €246,674 | €49,754 | -€196,920 | -79.8% |
| Financial debts | 170/4 | €246,674 | €49,754 | -€196,920 | -79.8% |
| Amounts payable within one year | 42/48 | €129,317 | €367,465 | +€238,148 | +184.2% |
| Current portion of amounts payable after more than one year | 42 | €48,785 | - | -€48,785 | |
| Trade debts | 44 | €3,114 | €2,916 | -€198 | -6.4% |
| Suppliers | 440/4 | €3,114 | €2,916 | -€198 | -6.4% |
| Taxes, remuneration and social security | 45 | €2,218 | €2,218 | = | 0.0% |
| Taxes | 450/3 | €2,218 | €2,218 | = | 0.0% |
| Other amounts payable | 47/48 | €75,200 | €362,330 | +€287,130 | +381.8% |
| Other operating charges | 640/8 | €533 | €414 | -€119 | -22.4% |
| Gross operating margin | 9900 | -€5,680 | -€20,184 | -€14,503 | -255.3% |
| Operating profit (loss) | 9901 | -€6,214 | -€20,598 | -€14,384 | -231.5% |
| Financial charges | 65/66B | €2,916 | €8,049 | +€5,133 | +176.0% |
| Recurring financial charges | 65 | €2,916 | €8,049 | +€5,133 | +176.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,130 | -€28,647 | -€19,517 | -213.8% |
| Profit (loss) for the period | 9904 | -€9,130 | -€28,647 | -€19,517 | -213.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,130 | -€28,647 | -€19,517 | -213.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.