H&H: 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&H
Largest movements
- Cash +€3,859
up €3,859 (+161%), from €2,391 to €6,251
mainly Net result for the year (+€5,357) and Receivables within one year (+€262)
- Receivables within one year -€262
no longer reported in 2025 (was €262)
- Profit (loss) carried forward +€5,357
up €5,357 (+30.3%), from -€17,706 to -€12,349
- Trade debts -€1,759
no longer reported in 2025 (was €1,759)
- Turnover -€24,200
no longer reported in 2025 (was €24,200)
- Purchases and services -€4,103
down €4,103 (-18.1%), from €22,700 to €18,597
- Gross operating margin +€3,903
up €3,903 (+260%), from €1,500 to €5,403
- Other operating charges -€1,434
no longer reported in 2025 (was €1,434)
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 | €2,653 | €6,251 | +€3,597 | +136% |
| Current assets | 29/58 | €2,653 | €6,251 | +€3,597 | +136% |
| Amounts receivable within one year | 40/41 | €262 | - | -€262 | |
| Other amounts receivable | 41 | €262 | - | -€262 | |
| Cash at bank and in hand | 54/58 | €2,391 | €6,251 | +€3,859 | +161% |
| Total equity and liabilities | 10/49 | €2,653 | €6,251 | +€3,597 | +136% |
| Equity | 10/15 | €894 | €6,251 | +€5,357 | +599% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,706 | -€12,349 | +€5,357 | +30.3% |
| Amounts payable | 17/49 | €1,759 | - | -€1,759 | |
| Amounts payable within one year | 42/48 | €1,759 | - | -€1,759 | |
| Trade debts | 44 | €1,759 | - | -€1,759 | |
| Suppliers | 440/4 | €1,759 | - | -€1,759 | |
| Turnover | 70 | €24,200 | - | -€24,200 | |
| Goods, raw materials, services and sundry goods | 60/61 | €22,700 | €18,597 | -€4,103 | -18.1% |
| Other operating charges | 640/8 | €1,434 | - | -€1,434 | |
| Gross operating margin | 9900 | €1,500 | €5,403 | +€3,903 | +260% |
| Operating profit (loss) | 9901 | €66 | €5,403 | +€5,337 | +8,129% |
| Financial charges | 65/66B | €54 | €46 | -€7 | -13.5% |
| Recurring financial charges | 65 | €54 | €46 | -€7 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €12 | €5,357 | +€5,345 | +44,243% |
| Profit (loss) for the period | 9904 | €12 | €5,357 | +€5,345 | +44,243% |
| Profit (loss) for the period to be appropriated | 9905 | €12 | €5,357 | +€5,345 | +44,243% |
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 19 October 2026 via checked.be.