H.D.M.T.: 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.D.M.T.
Largest movements
- Cash +€3,327
up €3,327 (+19.6%), from €16,971 to €20,299
mainly Net result for the year (+€3,158) and Other debts (+€799)
- Deferred charges and accrued income +€445
up €445 (+3,664%), from €12 to €457
- Receivables within one year +€426
up €426 (+127%), from €336 to €762
- Profit (loss) carried forward +€3,158
up €3,158 (+13.0%), from -€24,241 to -€21,083
- Other debts +€799
up €799 (+19.8%), from €4,034 to €4,833
- Tax, wage and social debts -€543
down €543 (-15.0%), from €3,630 to €3,087
of which Remuneration and social security: -€1,727
- Trade debts +€503
up €503 (+18.3%), from €2,754 to €3,257
- Accrued charges and deferred income +€290
up €290 (+17.4%), from €1,662 to €1,952
- Gross operating margin +€3,624
up €3,624 (+27.2%), from €13,323 to €16,947
- Staff costs -€2,980
down €2,980 (-19.9%), from €14,994 to €12,014
- Other operating charges -€320
down €320 (-17.8%), from €1,792 to €1,472
- Financial income -€278
down €278 (-99.9%), from €279 to €0
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 | €19,932 | €24,139 | +€4,207 | +21.1% |
| Fixed assets | 21/28 | €50 | €50 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €19,882 | €24,089 | +€4,207 | +21.2% |
| Stocks and contracts in progress | 3 | €2,563 | €2,572 | +€8 | +0.3% |
| Stocks | 30/36 | €2,563 | €2,572 | +€8 | +0.3% |
| Amounts receivable within one year | 40/41 | €336 | €762 | +€426 | +127% |
| Trade receivables | 40 | €336 | €762 | +€426 | +127% |
| Cash at bank and in hand | 54/58 | €16,971 | €20,299 | +€3,327 | +19.6% |
| Deferred charges and accrued income | 490/1 | €12 | €457 | +€445 | +3,664% |
| Total equity and liabilities | 10/49 | €19,932 | €24,139 | +€4,207 | +21.1% |
| Equity | 10/15 | -€5,148 | -€1,990 | +€3,158 | +61.3% |
| Contributions | 10/11 | €19,093 | €19,093 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,241 | -€21,083 | +€3,158 | +13.0% |
| Amounts payable | 17/49 | €25,081 | €26,129 | +€1,048 | +4.2% |
| Amounts payable after more than one year | 17 | €13,000 | €13,000 | = | 0.0% |
| Financial debts | 170/4 | €13,000 | €13,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €10,419 | €11,177 | +€758 | +7.3% |
| Trade debts | 44 | €2,754 | €3,257 | +€503 | +18.3% |
| Suppliers | 440/4 | €2,754 | €3,257 | +€503 | +18.3% |
| Taxes, remuneration and social security | 45 | €3,630 | €3,087 | -€543 | -15.0% |
| Taxes | 450/3 | €236 | €1,419 | +€1,183 | +502% |
| Remuneration and social security | 454/9 | €3,394 | €1,668 | -€1,727 | -50.9% |
| Other amounts payable | 47/48 | €4,034 | €4,833 | +€799 | +19.8% |
| Accrued charges and deferred income | 492/3 | €1,662 | €1,952 | +€290 | +17.4% |
| Remuneration, social security and pensions | 62 | €14,994 | €12,014 | -€2,980 | -19.9% |
| Other operating charges | 640/8 | €1,792 | €1,472 | -€320 | -17.8% |
| Gross operating margin | 9900 | €13,323 | €16,947 | +€3,624 | +27.2% |
| Operating profit (loss) | 9901 | -€3,464 | €3,460 | +€6,924 | |
| Financial income | 75/76B | €279 | €0 | -€278 | -99.9% |
| Recurring financial income | 75 | €279 | €0 | -€278 | -99.9% |
| Financial charges | 65/66B | €170 | €302 | +€132 | +77.6% |
| Recurring financial charges | 65 | €170 | €302 | +€132 | +77.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,355 | €3,158 | +€6,513 | |
| Profit (loss) for the period | 9904 | -€3,355 | €3,158 | +€6,513 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,355 | €3,158 | +€6,513 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.