H&I 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&I SERVICES
Largest movements
- Receivables within one year +€40,608
up €40,608 (+57.1%), from €71,137 to €111,746
of which Trade receivables: +€61,231
- Cash -€35,713
down €35,713 (-52.3%), from €68,248 to €32,536
mainly Receivables within one year (-€40,608) and Contributions, distributions and other (-€30,000)
- Tangible fixed assets -€11,760
down €11,760 (-31.6%), from €37,216 to €25,457
of which Furniture and vehicles: -€11,373
- Trade debts -€24,854
down €24,854 (-20.2%), from €123,021 to €98,168
of which Suppliers: -€25,725
- Other debts +€22,083
new in 2025: €22,083
- Tax, wage and social debts -€5,016
down €5,016 (-23.3%), from €21,497 to €16,481
of which Taxes: -€2,784
- Turnover +€986,541
up €986,541 (+197.5%), from €499,563 to €1.5m
- Purchases and services +€959,246
up €959,246 (+203.3%), from €471,740 to €1.4m
- Gross operating margin +€27,043
up €27,043 (+86.4%), from €31,290 to €58,334
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 | €178,445 | €171,161 | -€7,284 | -4.1% |
| Fixed assets | 21/28 | €39,059 | €26,879 | -€12,179 | -31.2% |
| Intangible fixed assets | 21 | €1,843 | €1,423 | -€420 | -22.8% |
| Tangible fixed assets | 22/27 | €37,216 | €25,457 | -€11,760 | -31.6% |
| Plant, machinery and equipment | 23 | €1,003 | €617 | -€386 | -38.5% |
| Furniture and vehicles | 24 | €36,213 | €24,840 | -€11,373 | -31.4% |
| Current assets | 29/58 | €139,386 | €144,281 | +€4,896 | +3.5% |
| Amounts receivable within one year | 40/41 | €71,137 | €111,746 | +€40,608 | +57.1% |
| Trade receivables | 40 | €46,230 | €107,461 | +€61,231 | +132.5% |
| Other amounts receivable | 41 | €24,908 | €4,285 | -€20,623 | -82.8% |
| Cash at bank and in hand | 54/58 | €68,248 | €32,536 | -€35,713 | -52.3% |
| Total equity and liabilities | 10/49 | €178,445 | €171,161 | -€7,284 | -4.1% |
| Equity | 10/15 | €33,926 | €34,430 | +€504 | +1.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,926 | €31,430 | +€504 | +1.6% |
| Amounts payable | 17/49 | €144,518 | €136,731 | -€7,788 | -5.4% |
| Amounts payable within one year | 42/48 | €144,518 | €136,731 | -€7,788 | -5.4% |
| Trade debts | 44 | €123,021 | €98,168 | -€24,854 | -20.2% |
| Suppliers | 440/4 | €123,021 | €97,297 | -€25,725 | -20.9% |
| Bills of exchange payable | 441 | - | €871 | +€871 | |
| Taxes, remuneration and social security | 45 | €21,497 | €16,481 | -€5,016 | -23.3% |
| Taxes | 450/3 | €18,304 | €15,520 | -€2,784 | -15.2% |
| Remuneration and social security | 454/9 | €3,193 | €961 | -€2,232 | -69.9% |
| Other amounts payable | 47/48 | - | €22,083 | +€22,083 | |
| Turnover | 70 | €499,563 | €1,486,104 | +€986,541 | +197.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €471,740 | €1,430,986 | +€959,246 | +203.3% |
| Remuneration, social security and pensions | 62 | €4,624 | €303 | -€4,322 | -93.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,749 | €13,731 | +€7,982 | +138.8% |
| Other operating charges | 640/8 | €3,846 | €3,227 | -€619 | -16.1% |
| Gross operating margin | 9900 | €31,290 | €58,334 | +€27,043 | +86.4% |
| Operating profit (loss) | 9901 | €17,070 | €41,072 | +€24,002 | +140.6% |
| Financial income | 75/76B | €182 | €141 | -€42 | -22.9% |
| Recurring financial income | 75 | €182 | €141 | -€42 | -22.9% |
| Financial charges | 65/66B | €2,295 | €1,790 | -€505 | -22.0% |
| Recurring financial charges | 65 | €2,295 | €1,790 | -€505 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €14,958 | €39,424 | +€24,466 | +163.6% |
| Income taxes | 67/77 | €2,600 | €8,920 | +€6,319 | +243.0% |
| Profit (loss) for the period | 9904 | €12,358 | €30,504 | +€18,146 | +146.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,358 | €30,504 | +€18,146 | +146.8% |
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 12 October 2026 via checked.be.