HIGH FIVE (0630.679.251): financials and annual accounts

HIGH FIVE

Woluwe-Saint-Lambert ·KBO/BCE: BE 0630.679.251

Line	2024	2023	2022	2021	2019	2018	2017	2016
Balance sheet: assets
Total assets`20/58`	1.0m	927,085	823,650	649,205	409,745	248,638	180,981	106,482
Fixed assets`21/28`	34,885	42,117	47,099	59,430	30,164	12,000	6,347	25,385
Tangible fixed assets`22/27`	34,885	42,117	47,099	59,430	30,164	12,000	6,347	25,385
Furniture and vehicles`24`	3,342	4,873	4,154	18,636	9,936	12,000	6,347	25,385
Other tangible fixed assets`26`	31,543	37,244	42,945	40,794	20,228	-	-	-
Current assets`29/58`	990,029	884,968	776,551	589,775	379,581	236,638	174,634	81,097
Amounts receivable within one year`40/41`	961,816	815,750	753,260	536,344	368,272	220,750	154,837	73,246
Trade receivables`40`	103,049	42,927	110,696	61,353	85,573	37,674	38,580	25,981
Other amounts receivable`41`	858,767	772,823	642,564	474,991	282,699	183,077	116,256	47,265
Cash at bank and in hand`54/58`	23,010	69,219	23,291	53,431	8,949	15,059	18,924	6,776
Deferred charges and accrued income`490/1`	5,202	-	-	-	2,360	829	874	1,076
Balance sheet: equity and liabilities
Total equity and liabilities`10/49`	1.0m	927,085	823,650	649,205	409,745	248,638	180,981	106,482
Equity`10/15`	873,210	791,727	649,878	502,729	292,706	170,517	88,013	41,323
Contributions`10/11`	14,260	14,260	12,400	12,400	12,400	12,400	12,400	12,400
Issued capital`100`	-	-	-	-	18,600	18,600	18,600	18,600
Uncalled capital`101`	-	-	-	-	6,200	6,200	6,200	6,200
Reserves`13`	-	-	1,860	1,860	17,860	17,860	17,860	26,860
Non-distributable reserves`130/1`	-	-	1,860	1,860	-	-	-	-
Legal reserve`130`	-	-	-	-	1,860	1,860	1,860	1,860
Reserves not available under the articles`1311`	-	-	1,860	1,860	-	-	-	-
Distributable reserves`133`	-	-	-	-	16,000	16,000	16,000	25,000
Profit (loss) carried forward`14`	858,950	777,467	635,618	488,469	262,446	140,257	57,753	2,063
Amounts payable`17/49`	151,704	135,358	173,772	146,476	117,039	78,122	92,969	65,159
Amounts payable within one year`42/48`	150,704	135,358	172,704	146,476	112,552	73,490	92,969	65,159
Trade debts`44`	2,481	1,653	31,682	34,171	53,381	1,067	9,672	23,958
Suppliers`440/4`	2,481	1,653	31,682	34,171	53,381	1,067	9,672	23,958
Taxes, remuneration and social security`45`	128,223	133,705	141,021	96,305	59,172	72,422	73,296	41,201
Taxes`450/3`	128,223	133,705	138,521	96,305	59,172	72,422	72,046	34,201
Remuneration and social security`454/9`	-	-	2,500	-	-	-	1,250	7,000
Other amounts payable`47/48`	20,000	-	-	16,000	-	-	10,000	-
Accrued charges and deferred income`492/3`	1,000	-	1,068	-	4,487	4,632	-	-
Income statement
Gross operating margin`9900`	107,073	182,790	197,139	133,182	165,475	127,499	121,645	94,973
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets`630`	7,232	7,816	10,536	9,952	5,716	9,347	19,038	32,568
Other operating charges`640/8`	6,001	8,842	992	6,100	1,648	12,523	3,827	2,208
Operating profit (loss)`9901`	93,840	166,132	185,611	117,131	158,111	105,629	98,781	60,197
Financial income`75/76B`	49,374	37,384	38,851	26,881	19,587	12,807	6,297	2,094
Recurring financial income`75`	49,374	37,384	38,851	26,881	19,587	12,807	6,297	2,094
Financial charges`65/66B`	2,571	2,299	3,061	781	1,965	1,643	1,605	2,381
Recurring financial charges`65`	2,571	2,299	3,061	781	1,965	1,643	1,605	2,381
Profit (loss) for the period before taxes`9903`	140,643	201,218	221,401	143,231	175,732	116,793	103,473	59,910
Income taxes`67/77`	59,160	59,368	74,252	45,679	53,543	34,289	37,331	30,986
Profit (loss) for the period`9904`	81,483	141,849	147,149	97,553	122,189	82,504	66,142	28,923
Profit (loss) for the period to be appropriated`9905`	81,483	141,849	147,149	97,553	122,189	82,504	66,142	28,923
Appropriation of the result
Profit (loss) to be appropriated`9906`	858,950	777,467	635,618	488,469	262,446	140,257	67,753	28,923
Profit (loss) brought forward from the previous period`14P`	777,467	635,618	488,469	390,917	-	-	-	-
Transfer from equity`791/2`	-	-	-	16,000	-	-	-	-
Transfer to equity`691/2`	-	-	-	-	-	-	-	26,860
To the legal reserve`6920`	-	-	-	-	-	-	-	1,860
To other reserves`6921`	-	-	-	-	-	-	-	25,000
Profit to be distributed`694/7`	-	-	-	16,000	-	-	10,000	-
Return on contributions (dividend)`694`	-	-	-	16,000	-	-	-	-
Directors or managers`695`	-	-	-	-	-	-	10,000	-
Document	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF

Financial year	Type	Filed	Reference	Document
31-12-2024	micro format	08-12-2025	2025-00578807	PDF
31-12-2023	micro format	30-01-2025	2025-00021780	PDF
31-12-2022	micro format	16-05-2024	2024-00090070	PDF
31-12-2021	micro format	03-01-2023	2023-20552537	PDF
31-12-2019	micro format	23-12-2020	2020-77100241	PDF
31-12-2018	micro format	23-09-2019	2019-65200362	PDF
31-12-2017	micro format	30-08-2018	2018-56400293	PDF
31-12-2016	full format	31-08-2017	2017-54600528	PDF

Line	2024	2023	2022	2021	2019	2018	2017	2016
EBITDA	101,072	173,948	196,147	127,082	163,826	114,976	117,819	92,765
Cash flow	88,715	149,665	157,685	107,504	127,905	91,851	85,180	61,492
Investment in fixed assets (approximation)	0	2,834	7,372	35,525	23,880	15,000	0	57,115
Change in cash	-46,209	45,927	-30,140	-	-6,110	-3,865	12,148	-
Working capital	839,325	749,610	603,847	443,299	267,029	163,149	81,666	15,939
Solvency	85.2%	85.4%	78.9%	77.4%	71.4%	68.6%	48.6%	38.8%
Current ratio	6.57	6.54	4.50	4.03	3.37	3.22	1.88	1.24
Debt to equity	0.17	0.17	0.27	0.29	0.40	0.46	1.06	1.58
ROE	9.3%	17.9%	22.6%	19.4%	41.7%	48.4%	75.2%	70.0%
ROA	8.0%	15.3%	17.9%	15.0%	29.8%	33.2%	36.5%	27.2%
Interest coverage	39.31	75.66	64.07	over 100	-	-	-	-

Item	2024	2023	2022	2021
Tangible fixed assets	-	€2,834	€7,372	€35,525
Depreciation and write-downs of the year	€7,232	€7,816	€10,536	€9,952

HIGH FIVE

Annual accounts 2024

Balance sheet

Change in equityin euro

Change in cashin euro

Position in the sector

Solvency85.2%

Current ratio6.57

Return on assets8.0%

Filed annual accounts

Filings

Key figures and ratios

Investments

Insights on HIGH FIVE

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