H.C.P.: 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.C.P.
Largest movements
- Cash -€17,561
down €17,561 (-48.8%), from €35,982 to €18,421
mainly Tax, wage and social debts (-€6,523) and Receivables within one year (-€5,569)
- Receivables within one year +€5,569
up €5,569 (+16.6%), from €33,621 to €39,191
of which Trade receivables: +€8,349
- Tax, wage and social debts -€6,523
down €6,523 (-71.1%), from €9,180 to €2,657
of which Taxes: -€4,937
- Profit (loss) carried forward -€4,720
down €4,720 (-13.6%), from €34,673 to €29,954
- Trade debts -€749
down €749 (-40.9%), from €1,832 to €1,082
- Gross operating margin -€51,953
down €51,953 (-65.9%), from €78,835 to €26,882
- Staff costs -€29,554
down €29,554 (-48.8%), from €60,510 to €30,956
- Taxes -€4,949
no longer reported in 2025 (was €4,949)
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 | €69,603 | €57,612 | -€11,992 | -17.2% |
| Current assets | 29/58 | €69,603 | €57,612 | -€11,992 | -17.2% |
| Amounts receivable within one year | 40/41 | €33,621 | €39,191 | +€5,569 | +16.6% |
| Trade receivables | 40 | €29,948 | €38,297 | +€8,349 | +27.9% |
| Other amounts receivable | 41 | €3,674 | €894 | -€2,780 | -75.7% |
| Cash at bank and in hand | 54/58 | €35,982 | €18,421 | -€17,561 | -48.8% |
| Total equity and liabilities | 10/49 | €69,603 | €57,612 | -€11,992 | -17.2% |
| Equity | 10/15 | €58,592 | €53,872 | -€4,720 | -8.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €5,368 | €5,368 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €5,368 | +€5,368 | |
| Reserves not available under the articles | 1311 | - | €5,368 | +€5,368 | |
| Distributable reserves | 133 | €5,368 | - | -€5,368 | |
| Profit (loss) carried forward | 14 | €34,673 | €29,954 | -€4,720 | -13.6% |
| Amounts payable | 17/49 | €11,011 | €3,740 | -€7,272 | -66.0% |
| Amounts payable within one year | 42/48 | €11,011 | €3,740 | -€7,272 | -66.0% |
| Trade debts | 44 | €1,832 | €1,082 | -€749 | -40.9% |
| Suppliers | 440/4 | €1,832 | €1,082 | -€749 | -40.9% |
| Taxes, remuneration and social security | 45 | €9,180 | €2,657 | -€6,523 | -71.1% |
| Taxes | 450/3 | €4,949 | €12 | -€4,937 | -99.8% |
| Remuneration and social security | 454/9 | €4,231 | €2,645 | -€1,585 | -37.5% |
| Remuneration, social security and pensions | 62 | €60,510 | €30,956 | -€29,554 | -48.8% |
| Other operating charges | 640/8 | €522 | €449 | -€73 | -14.0% |
| Gross operating margin | 9900 | €78,835 | €26,882 | -€51,953 | -65.9% |
| Operating profit (loss) | 9901 | €17,803 | -€4,523 | -€22,326 | |
| Financial charges | 65/66B | €63 | €197 | +€133 | +210% |
| Recurring financial charges | 65 | €63 | €197 | +€133 | +210% |
| Profit (loss) for the period before taxes | 9903 | €17,739 | -€4,720 | -€22,459 | |
| Income taxes | 67/77 | €4,949 | - | -€4,949 | |
| Profit (loss) for the period | 9904 | €12,790 | -€4,720 | -€17,510 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,790 | -€4,720 | -€17,510 |
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 23 October 2026 via checked.be.