H&C Services: 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 Services
Largest movements
- Receivables within one year -€24,992
down €24,992 (-35.8%), from €69,763 to €44,771
of which Trade receivables: -€32,852
- Cash -€3,392
no longer reported in 2024 (was €3,392)
mainly Trade debts (-€30,664) and Tax, wage and social debts (-€3,069)
- Trade debts -€30,664
down €30,664 (-74.9%), from €40,940 to €10,275
- Profit (loss) carried forward +€5,350
up €5,350 (+28.6%), from €18,690 to €24,040
- Tax, wage and social debts -€3,069
down €3,069 (-32.2%), from €9,525 to €6,456
- Purchases and services +€329,204
up €329,204 (+32.7%), from €1.0m to €1.3m
- Turnover +€313,104
up €313,104 (+30.4%), from €1.0m to €1.3m
- Gross operating margin -€16,100
down €16,100 (-67.2%), from €23,945 to €7,845
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.
Cash bridge derived
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 | €73,155 | €44,771 | -€28,384 | -38.8% |
| Current assets | 29/58 | €73,155 | €44,771 | -€28,384 | -38.8% |
| Amounts receivable within one year | 40/41 | €69,763 | €44,771 | -€24,992 | -35.8% |
| Trade receivables | 40 | €64,139 | €31,287 | -€32,852 | -51.2% |
| Other amounts receivable | 41 | €5,624 | €13,484 | +€7,860 | +139.8% |
| Cash at bank and in hand | 54/58 | €3,392 | - | -€3,392 | |
| Total equity and liabilities | 10/49 | €73,155 | €44,771 | -€28,384 | -38.8% |
| Equity | 10/15 | €22,690 | €28,040 | +€5,350 | +23.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,690 | €24,040 | +€5,350 | +28.6% |
| Amounts payable | 17/49 | €50,465 | €16,731 | -€33,734 | -66.8% |
| Amounts payable within one year | 42/48 | €50,465 | €16,731 | -€33,734 | -66.8% |
| Trade debts | 44 | €40,940 | €10,275 | -€30,664 | -74.9% |
| Suppliers | 440/4 | €40,940 | €10,275 | -€30,664 | -74.9% |
| Taxes, remuneration and social security | 45 | €9,525 | €6,456 | -€3,069 | -32.2% |
| Taxes | 450/3 | €9,525 | €6,456 | -€3,069 | -32.2% |
| Turnover | 70 | €1,030,091 | €1,343,195 | +€313,104 | +30.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,006,145 | €1,335,350 | +€329,204 | +32.7% |
| Gross operating margin | 9900 | €23,945 | €7,845 | -€16,100 | -67.2% |
| Operating profit (loss) | 9901 | €23,945 | €7,845 | -€16,100 | -67.2% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €582 | €713 | +€131 | +22.4% |
| Recurring financial charges | 65 | €582 | €713 | +€131 | +22.4% |
| Profit (loss) for the period before taxes | 9903 | €23,363 | €7,133 | -€16,230 | -69.5% |
| Income taxes | 67/77 | €4,673 | €1,783 | -€2,889 | -61.8% |
| Profit (loss) for the period | 9904 | €18,690 | €5,350 | -€13,341 | -71.4% |
| Profit (loss) for the period to be appropriated | 9905 | €18,690 | €5,350 | -€13,341 | -71.4% |
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 11 October 2026 via checked.be.