FH COMPTABILITE: 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.
FH COMPTABILITE
Largest movements
- Cash -€6,740
down €6,740 (-69.4%), from €9,717 to €2,977
mainly Contributions, distributions and other (-€17,000) and Other debts (-€5,070)
- Tangible fixed assets -€3,816
down €3,816 (-43.9%), from €8,692 to €4,876
- Deferred charges and accrued income +€3,503
up €3,503 (+55.3%), from €6,337 to €9,840
- Receivables within one year +€3,348
up €3,348 (+22.1%), from €15,125 to €18,472
of which Trade receivables: +€3,782
- Current investments -€884
down €884 (-9.3%), from €9,500 to €8,616
- Other debts -€5,070
down €5,070 (-29.7%), from €17,044 to €11,973
- Current portion of long-term debt +€2,079
up €2,079 (+150.8%), from €1,378 to €3,457
- Trade debts -€1,978
down €1,978 (-73.9%), from €2,676 to €698
- Debts after one year -€1,436
down €1,436 (-53.6%), from €2,678 to €1,242
- Tax, wage and social debts +€667
up €667 (+10.1%), from €6,595 to €7,262
- Gross operating margin -€2,406
down €2,406 (-7.7%), from €31,435 to €29,028
- Other operating charges -€1,157
down €1,157 (-54.0%), from €2,143 to €985
- Depreciation -€428
down €428 (-10.2%), from €4,208 to €3,780
- Financial income +€336
up €336 (+1225.8%), from €27 to €363
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 | €49,370 | €44,782 | -€4,588 | -9.3% |
| Fixed assets | 21/28 | €8,692 | €4,876 | -€3,816 | -43.9% |
| Tangible fixed assets | 22/27 | €8,692 | €4,876 | -€3,816 | -43.9% |
| Furniture and vehicles | 24 | €8,692 | €4,876 | -€3,816 | -43.9% |
| Current assets | 29/58 | €40,678 | €39,905 | -€773 | -1.9% |
| Amounts receivable within one year | 40/41 | €15,125 | €18,472 | +€3,348 | +22.1% |
| Trade receivables | 40 | €14,690 | €18,472 | +€3,782 | +25.7% |
| Other amounts receivable | 41 | €435 | €0 | -€435 | -100.0% |
| Current investments | 50/53 | €9,500 | €8,616 | -€884 | -9.3% |
| Cash at bank and in hand | 54/58 | €9,717 | €2,977 | -€6,740 | -69.4% |
| Deferred charges and accrued income | 490/1 | €6,337 | €9,840 | +€3,503 | +55.3% |
| Total equity and liabilities | 10/49 | €49,370 | €44,782 | -€4,588 | -9.3% |
| Equity | 10/15 | €19,000 | €19,548 | +€548 | +2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €400 | €948 | +€548 | +136.9% |
| Amounts payable | 17/49 | €30,370 | €25,234 | -€5,136 | -16.9% |
| Amounts payable after more than one year | 17 | €2,678 | €1,242 | -€1,436 | -53.6% |
| Financial debts | 170/4 | €2,678 | €1,242 | -€1,436 | -53.6% |
| Amounts payable within one year | 42/48 | €27,693 | €23,992 | -€3,701 | -13.4% |
| Current portion of amounts payable after more than one year | 42 | €1,378 | €3,457 | +€2,079 | +150.8% |
| Financial debts | 43 | - | €601 | +€601 | |
| Credit institutions | 430/8 | - | €601 | +€601 | |
| Trade debts | 44 | €2,676 | €698 | -€1,978 | -73.9% |
| Suppliers | 440/4 | €2,676 | €698 | -€1,978 | -73.9% |
| Taxes, remuneration and social security | 45 | €6,595 | €7,262 | +€667 | +10.1% |
| Taxes | 450/3 | €6,595 | €7,262 | +€667 | +10.1% |
| Other amounts payable | 47/48 | €17,044 | €11,973 | -€5,070 | -29.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,208 | €3,780 | -€428 | -10.2% |
| Other operating charges | 640/8 | €2,143 | €985 | -€1,157 | -54.0% |
| Non-recurring operating charges | 66A | €349 | €0 | -€349 | -100.0% |
| Gross operating margin | 9900 | €31,435 | €29,028 | -€2,406 | -7.7% |
| Operating profit (loss) | 9901 | €24,735 | €24,263 | -€472 | -1.9% |
| Financial income | 75/76B | €27 | €363 | +€336 | +1225.8% |
| Recurring financial income | 75 | €27 | €363 | +€336 | +1225.8% |
| Financial charges | 65/66B | €807 | €603 | -€205 | -25.4% |
| Recurring financial charges | 65 | €807 | €603 | -€205 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | €23,955 | €24,023 | +€68 | +0.3% |
| Income taxes | 67/77 | €6,511 | €6,475 | -€36 | -0.6% |
| Profit (loss) for the period | 9904 | €17,444 | €17,548 | +€104 | +0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,444 | €17,548 | +€104 | +0.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.