H & H: 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 & H
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€71,266
up €71,266 (+71.3%), from €100,000 to €171,266
- Current portion of long-term debt -€47,619
down €47,619 (-66.7%), from €71,429 to €23,810
- Debts after one year -€23,810
down €23,810 (-100.0%), from €23,810 to €0
- Taxes +€7,135
new in 2025: €7,135
- Financial income +€3,906
up €3,906 (+4.9%), from €80,000 to €83,906
- Gross operating margin +€889
up €889 (+21.4%), from -€4,153 to -€3,264
- Financial charges -€602
down €602 (-38.9%), from €1,547 to €945
- Other operating charges +€129
up €129 (+12.0%), from €1,078 to €1,208
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 | €1,008,873 | €1,012,140 | +€3,267 | +0.3% |
| Fixed assets | 21/28 | €768,000 | €768,000 | = | 0.0% |
| Financial fixed assets | 28 | €768,000 | €768,000 | = | 0.0% |
| Current assets | 29/58 | €240,873 | €244,140 | +€3,267 | +1.4% |
| Amounts receivable within one year | 40/41 | €81,429 | €86,052 | +€4,623 | +5.7% |
| Other amounts receivable | 41 | €81,429 | €86,052 | +€4,623 | +5.7% |
| Cash at bank and in hand | 54/58 | €159,444 | €158,088 | -€1,356 | -0.9% |
| Total equity and liabilities | 10/49 | €1,008,873 | €1,012,140 | +€3,267 | +0.3% |
| Equity | 10/15 | €806,138 | €802,476 | -€3,663 | -0.5% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €787,138 | €783,476 | -€3,663 | -0.5% |
| Distributable reserves | 133 | €787,138 | €783,476 | -€3,663 | -0.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €202,735 | €209,664 | +€6,929 | +3.4% |
| Amounts payable after more than one year | 17 | €23,810 | €0 | -€23,810 | -100.0% |
| Financial debts | 170/4 | €23,810 | €0 | -€23,810 | -100.0% |
| Amounts payable within one year | 42/48 | €172,867 | €203,686 | +€30,819 | +17.8% |
| Current portion of amounts payable after more than one year | 42 | €71,429 | €23,810 | -€47,619 | -66.7% |
| Trade debts | 44 | €1,439 | €1,475 | +€37 | +2.5% |
| Suppliers | 440/4 | €1,439 | €1,475 | +€37 | +2.5% |
| Taxes, remuneration and social security | 45 | - | €7,135 | +€7,135 | |
| Taxes | 450/3 | - | €7,135 | +€7,135 | |
| Other amounts payable | 47/48 | €100,000 | €171,266 | +€71,266 | +71.3% |
| Accrued charges and deferred income | 492/3 | €6,058 | €5,978 | -€80 | -1.3% |
| Other operating charges | 640/8 | €1,078 | €1,208 | +€129 | +12.0% |
| Gross operating margin | 9900 | -€4,153 | -€3,264 | +€889 | +21.4% |
| Operating profit (loss) | 9901 | -€5,231 | -€4,471 | +€760 | +14.5% |
| Financial income | 75/76B | €80,000 | €83,906 | +€3,906 | +4.9% |
| Recurring financial income | 75 | €80,000 | €83,906 | +€3,906 | +4.9% |
| Financial charges | 65/66B | €1,547 | €945 | -€602 | -38.9% |
| Recurring financial charges | 65 | €1,547 | €945 | -€602 | -38.9% |
| Profit (loss) for the period before taxes | 9903 | €73,222 | €78,489 | +€5,268 | +7.2% |
| Income taxes | 67/77 | - | €7,135 | +€7,135 | |
| Profit (loss) for the period | 9904 | €73,222 | €71,354 | -€1,868 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €73,222 | €71,354 | -€1,868 | -2.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.