H.B.H. Informatique: 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.B.H. Informatique
Largest movements
- Current investments +€100,000
up €100,000 (+130%), from €76,636 to €176,636
- Cash -€82,189
down €82,189 (-27.7%), from €296,255 to €214,066
mainly Current investments (-€100,000) and Contributions, distributions and other (-€20,000)
- Profit (loss) carried forward +€13,628
up €13,628 (+3.9%), from €351,560 to €365,188
- Other debts +€5,000
up €5,000 (+33.3%), from €15,000 to €20,000
- Gross operating margin -€13,701
down €13,701 (-21.6%), from €63,375 to €49,674
- Depreciation -€8,157
down €8,157 (-88.9%), from €9,176 to €1,019
- Taxes -€6,314
down €6,314 (-28.1%), from €22,472 to €16,158
- Financial income -€4,217
down €4,217 (-68.0%), from €6,203 to €1,987
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 | €400,050 | €420,439 | +€20,388 | +5.1% |
| Fixed assets | 21/28 | €13,693 | €12,674 | -€1,019 | -7.4% |
| Tangible fixed assets | 22/27 | €13,693 | €12,674 | -€1,019 | -7.4% |
| Furniture and vehicles | 24 | €915 | €451 | -€464 | -50.7% |
| Other tangible fixed assets | 26 | €12,778 | €12,223 | -€555 | -4.3% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €386,357 | €407,764 | +€21,407 | +5.5% |
| Amounts receivable within one year | 40/41 | €11,326 | €14,987 | +€3,662 | +32.3% |
| Trade receivables | 40 | €9,959 | €9,492 | -€467 | -4.7% |
| Other amounts receivable | 41 | €1,366 | €5,495 | +€4,129 | +302% |
| Current investments | 50/53 | €76,636 | €176,636 | +€100,000 | +130% |
| Cash at bank and in hand | 54/58 | €296,255 | €214,066 | -€82,189 | -27.7% |
| Deferred charges and accrued income | 490/1 | €2,140 | €2,075 | -€65 | -3.0% |
| Total equity and liabilities | 10/49 | €400,050 | €420,439 | +€20,388 | +5.1% |
| Equity | 10/15 | €369,679 | €383,307 | +€13,628 | +3.7% |
| Contributions | 10/11 | €9,769 | €9,769 | = | 0.0% |
| Capital | 10 | €9,769 | €9,769 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €8,831 | €8,831 | = | 0.0% |
| Reserves | 13 | €8,350 | €8,350 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,350 | €8,350 | = | 0.0% |
| Legal reserve | 130 | €8,350 | €8,350 | = | 0.0% |
| Profit (loss) carried forward | 14 | €351,560 | €365,188 | +€13,628 | +3.9% |
| Amounts payable | 17/49 | €30,371 | €37,132 | +€6,760 | +22.3% |
| Amounts payable within one year | 42/48 | €30,348 | €37,107 | +€6,759 | +22.3% |
| Trade debts | 44 | €308 | €11 | -€297 | -96.5% |
| Suppliers | 440/4 | €308 | €11 | -€297 | -96.5% |
| Taxes, remuneration and social security | 45 | €15,040 | €17,096 | +€2,056 | +13.7% |
| Taxes | 450/3 | €15,040 | €17,096 | +€2,056 | +13.7% |
| Other amounts payable | 47/48 | €15,000 | €20,000 | +€5,000 | +33.3% |
| Accrued charges and deferred income | 492/3 | €24 | €25 | +€1 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,176 | €1,019 | -€8,157 | -88.9% |
| Other operating charges | 640/8 | €921 | €518 | -€403 | -43.8% |
| Gross operating margin | 9900 | €63,375 | €49,674 | -€13,701 | -21.6% |
| Operating profit (loss) | 9901 | €53,278 | €48,137 | -€5,141 | -9.6% |
| Financial income | 75/76B | €6,203 | €1,987 | -€4,217 | -68.0% |
| Recurring financial income | 75 | €6,203 | €1,987 | -€4,217 | -68.0% |
| Financial charges | 65/66B | €206 | €338 | +€132 | +64.1% |
| Recurring financial charges | 65 | €206 | €338 | +€132 | +64.1% |
| Profit (loss) for the period before taxes | 9903 | €59,276 | €49,786 | -€9,489 | -16.0% |
| Income taxes | 67/77 | €22,472 | €16,158 | -€6,314 | -28.1% |
| Profit (loss) for the period | 9904 | €36,804 | €33,628 | -€3,175 | -8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €36,804 | €33,628 | -€3,175 | -8.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.