H&A Solution: 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.
H&A Solution
Largest movements
- Tangible fixed assets -€47,272
down €47,272 (-80.0%), from €59,097 to €11,825
of which Furniture and vehicles: -€51,400
- Cash +€27,703
up €27,703 (+330%), from €8,383 to €36,086
mainly Investment in fixed assets (net) (+€44,787) and Trade debts (+€3,482)
- Receivables within one year +€10,404
up €10,404 (+42.9%), from €24,252 to €34,656
- Other debts -€11,844
no longer reported in 2024 (was €11,844)
- Trade debts +€3,482
up €3,482 (+30.7%), from €11,343 to €14,825
- Purchases and services -€531,370
down €531,370 (-88.2%), from €602,197 to €70,827
- Gross operating margin -€33,726
down €33,726, from €26,839 to -€6,887
- Turnover -€23,119
down €23,119 (-26.6%), from €87,059 to €63,940
- Depreciation -€15,369
down €15,369 (-86.1%), from €17,853 to €2,485
- Financial income +€9,890
up €9,890 (+4,945,220%), from €0 to €9,891
of which Non-recurring financial income: +€7,645
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €91,732 | €82,568 | -€9,164 | -10.0% |
| Fixed assets | 21/28 | €59,097 | €11,825 | -€47,272 | -80.0% |
| Tangible fixed assets | 22/27 | €59,097 | €11,825 | -€47,272 | -80.0% |
| Plant, machinery and equipment | 23 | €192 | €4,320 | +€4,128 | +2,154% |
| Furniture and vehicles | 24 | €58,905 | €7,505 | -€51,400 | -87.3% |
| Current assets | 29/58 | €32,635 | €70,742 | +€38,107 | +117% |
| Amounts receivable within one year | 40/41 | €24,252 | €34,656 | +€10,404 | +42.9% |
| Other amounts receivable | 41 | €24,252 | €34,656 | +€10,404 | +42.9% |
| Cash at bank and in hand | 54/58 | €8,383 | €36,086 | +€27,703 | +330% |
| Total equity and liabilities | 10/49 | €91,732 | €82,568 | -€9,164 | -10.0% |
| Equity | 10/15 | €67,735 | €67,641 | -€94 | -0.1% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,735 | €61,641 | -€94 | -0.2% |
| Amounts payable | 17/49 | €23,997 | €14,927 | -€9,070 | -37.8% |
| Amounts payable within one year | 42/48 | €23,997 | €14,927 | -€9,070 | -37.8% |
| Trade debts | 44 | €11,343 | €14,825 | +€3,482 | +30.7% |
| Suppliers | 440/4 | €11,343 | €14,825 | +€3,482 | +30.7% |
| Taxes, remuneration and social security | 45 | €810 | €102 | -€708 | -87.4% |
| Taxes | 450/3 | €810 | €102 | -€708 | -87.4% |
| Other amounts payable | 47/48 | €11,844 | - | -€11,844 | |
| Turnover | 70 | €87,059 | €63,940 | -€23,119 | -26.6% |
| Non-recurring operating income | 76A | - | €7,645 | +€7,645 | |
| Goods, raw materials, services and sundry goods | 60/61 | €602,197 | €70,827 | -€531,370 | -88.2% |
| Remuneration, social security and pensions | 62 | €5,167 | €79 | -€5,088 | -98.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,853 | €2,485 | -€15,369 | -86.1% |
| Other operating charges | 640/8 | €378 | €354 | -€23 | -6.2% |
| Gross operating margin | 9900 | €26,839 | -€6,887 | -€33,726 | |
| Operating profit (loss) | 9901 | €3,441 | -€9,805 | -€13,246 | |
| Financial income | 75/76B | €0 | €9,891 | +€9,890 | +4,945,220% |
| Recurring financial income | 75 | €0 | €2,246 | +€2,246 | +1,122,905% |
| Non-recurring financial income | 76B | - | €7,645 | +€7,645 | |
| Financial charges | 65/66B | €71 | €180 | +€109 | +154% |
| Recurring financial charges | 65 | €71 | €180 | +€109 | +154% |
| Profit (loss) for the period before taxes | 9903 | €3,370 | -€94 | -€3,465 | |
| Income taxes | 67/77 | €708 | - | -€708 | |
| Profit (loss) for the period | 9904 | €2,663 | -€94 | -€2,757 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,663 | -€94 | -€2,757 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.