H.D. FACILITY: what changed
Two fiscal 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.D. FACILITY
Largest movements
- Cash +€88,165
up €88,165 (+14.4%), from €612,756 to €700,921
mainly Tax, wage and social debts (+€71,503) and Trade debts (+€61,802)
- Receivables within one year +€49,013
up €49,013 (+13.0%), from €377,194 to €426,206
- Tax, wage and social debts +€71,503
up €71,503 (+15.9%), from €451,081 to €522,584
of which Remuneration and social security: +€69,001
- Trade debts +€61,802
up €61,802 (+16.0%), from €387,021 to €448,822
- Staff costs +€281,607
up €281,607 (+8.2%), from €3.4m to €3.7m
- Gross operating margin +€280,405
up €280,405 (+8.2%), from €3.4m to €3.7m
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.
Cash bridge derived
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 | €990,449 | €1,127,627 | +€137,178 | +13.9% |
| Fixed assets | 21/28 | €500 | €500 | = | 0.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €989,949 | €1,127,127 | +€137,178 | +13.9% |
| Amounts receivable within one year | 40/41 | €377,194 | €426,206 | +€49,013 | +13.0% |
| Trade receivables | 40 | €377,194 | €426,206 | +€49,013 | +13.0% |
| Cash at bank and in hand | 54/58 | €612,756 | €700,921 | +€88,165 | +14.4% |
| Total equity and liabilities | 10/49 | €990,449 | €1,127,627 | +€137,178 | +13.9% |
| Equity | 10/15 | €149,000 | €149,000 | = | 0.0% |
| Contributions | 10/11 | €149,000 | €149,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | 0.0% |
| Amounts payable | 17/49 | €841,449 | €978,627 | +€137,178 | +16.3% |
| Amounts payable within one year | 42/48 | €838,590 | €971,852 | +€133,262 | +15.9% |
| Trade debts | 44 | €387,021 | €448,822 | +€61,802 | +16.0% |
| Suppliers | 440/4 | €387,021 | €448,822 | +€61,802 | +16.0% |
| Taxes, remuneration and social security | 45 | €451,081 | €522,584 | +€71,503 | +15.9% |
| Taxes | 450/3 | €17,334 | €19,835 | +€2,502 | +14.4% |
| Remuneration and social security | 454/9 | €433,747 | €502,749 | +€69,001 | +15.9% |
| Other amounts payable | 47/48 | €488 | €446 | -€43 | -8.8% |
| Accrued charges and deferred income | 492/3 | €2,859 | €6,775 | +€3,916 | +136.9% |
| Remuneration, social security and pensions | 62 | €3,437,166 | €3,718,773 | +€281,607 | +8.2% |
| Other operating charges | 640/8 | €1,776 | €245 | -€1,531 | -86.2% |
| Gross operating margin | 9900 | €3,438,994 | €3,719,399 | +€280,405 | +8.2% |
| Operating profit (loss) | 9901 | €52 | €381 | +€328 | +625.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €53 | €381 | +€328 | +625.4% |
| Recurring financial charges | 65 | €53 | €381 | +€328 | +625.4% |
| Profit (loss) for the period before taxes | 9903 | €0 | €0 | = | |
| Profit (loss) for the period | 9904 | €0 | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | €0 | €0 | = |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.