C.B.H.A.C.: 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.
C.B.H.A.C.
Largest movements
- Cash +€8,333
up €8,333 (+17.1%), from €48,812 to €57,145
mainly Trade debts (+€5,978) and Receivables within one year (+€5,726)
- Receivables within one year -€5,726
down €5,726 (-28.5%), from €20,118 to €14,392
of which Other amounts receivable: -€6,162
- Tangible fixed assets -€5,050
down €5,050 (-6.5%), from €77,384 to €72,334
of which Land and buildings: -€4,222
- Trade debts +€5,978
up €5,978 (+195%), from €3,061 to €9,039
- Accrued charges and deferred income -€4,824
down €4,824 (-60.6%), from €7,966 to €3,142
- Tax, wage and social debts -€3,640
down €3,640 (-14.1%), from €25,748 to €22,108
of which Taxes: -€3,874
- Gross operating margin -€4,768
down €4,768 (-4.4%), from €108,369 to €103,600
- Taxes -€2,564
down €2,564 (-61.6%), from €4,165 to €1,601
- Staff costs +€2,307
up €2,307 (+2.5%), from €92,338 to €94,646
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.
Derived cash bridge
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 | €146,314 | €143,870 | -€2,444 | -1.7% |
| Fixed assets | 21/28 | €77,384 | €72,334 | -€5,050 | -6.5% |
| Tangible fixed assets | 22/27 | €77,384 | €72,334 | -€5,050 | -6.5% |
| Land and buildings | 22 | €74,517 | €70,296 | -€4,222 | -5.7% |
| Furniture and vehicles | 24 | €2,867 | €2,038 | -€828 | -28.9% |
| Current assets | 29/58 | €68,930 | €71,537 | +€2,606 | +3.8% |
| Amounts receivable within one year | 40/41 | €20,118 | €14,392 | -€5,726 | -28.5% |
| Trade receivables | 40 | €11,991 | €12,427 | +€435 | +3.6% |
| Other amounts receivable | 41 | €8,127 | €1,965 | -€6,162 | -75.8% |
| Cash at bank and in hand | 54/58 | €48,812 | €57,145 | +€8,333 | +17.1% |
| Total equity and liabilities | 10/49 | €146,314 | €143,870 | -€2,444 | -1.7% |
| Equity | 10/15 | €108,432 | €108,474 | +€42 | 0.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €89,840 | €89,882 | +€42 | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €87,981 | €88,023 | +€42 | 0.0% |
| Amounts payable | 17/49 | €37,882 | €35,396 | -€2,486 | -6.6% |
| Amounts payable within one year | 42/48 | €29,916 | €32,254 | +€2,338 | +7.8% |
| Trade debts | 44 | €3,061 | €9,039 | +€5,978 | +195% |
| Suppliers | 440/4 | €3,061 | €9,039 | +€5,978 | +195% |
| Taxes, remuneration and social security | 45 | €25,748 | €22,108 | -€3,640 | -14.1% |
| Taxes | 450/3 | €13,485 | €9,612 | -€3,874 | -28.7% |
| Remuneration and social security | 454/9 | €12,262 | €12,496 | +€234 | +1.9% |
| Other amounts payable | 47/48 | €1,108 | €1,108 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €7,966 | €3,142 | -€4,824 | -60.6% |
| Remuneration, social security and pensions | 62 | €92,338 | €94,646 | +€2,307 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,050 | €5,050 | = | 0.0% |
| Other operating charges | 640/8 | €2,282 | €2,515 | +€233 | +10.2% |
| Gross operating margin | 9900 | €108,369 | €103,600 | -€4,768 | -4.4% |
| Operating profit (loss) | 9901 | €8,698 | €1,389 | -€7,309 | -84.0% |
| Financial income | 75/76B | €190 | €441 | +€251 | +132% |
| Recurring financial income | 75 | €190 | €441 | +€251 | +132% |
| Financial charges | 65/66B | €190 | €187 | -€3 | -1.6% |
| Recurring financial charges | 65 | €190 | €187 | -€3 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €8,698 | €1,643 | -€7,055 | -81.1% |
| Income taxes | 67/77 | €4,165 | €1,601 | -€2,564 | -61.6% |
| Profit (loss) for the period | 9904 | €4,533 | €42 | -€4,491 | -99.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,533 | €42 | -€4,491 | -99.1% |
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 31 October 2026 via checked.be.