H.I.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.I.T.
Largest movements
- Cash -€1,421
down €1,421 (-35.3%), from €4,024 to €2,603
mainly Debts after one year (-€15,000) and Other debts (-€2,979)
- Tangible fixed assets -€703
down €703 (-72.5%), from €969 to €266
- Receivables within one year +€595
new in 2025: €595
- Receivables after one year -€105
no longer reported in 2025 (was €105)
- Profit (loss) carried forward +€16,345
up €16,345 (+18.7%), from -€87,387 to -€71,042
- Debts after one year -€15,000
down €15,000 (-25.0%), from €60,000 to €45,000
- Other debts -€2,979
down €2,979 (-21.8%), from €13,637 to €10,658
- Gross operating margin +€13,874
up €13,874 (+394%), from €3,523 to €17,397
- Depreciation -€214
down €214 (-23.3%), from €917 to €703
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 | €5,098 | €3,464 | -€1,634 | -32.1% |
| Fixed assets | 21/28 | €969 | €266 | -€703 | -72.5% |
| Tangible fixed assets | 22/27 | €969 | €266 | -€703 | -72.5% |
| Furniture and vehicles | 24 | €969 | €266 | -€703 | -72.5% |
| Current assets | 29/58 | €4,129 | €3,198 | -€931 | -22.5% |
| Amounts receivable after more than one year | 29 | €105 | - | -€105 | |
| Other amounts receivable | 291 | €105 | - | -€105 | |
| Amounts receivable within one year | 40/41 | - | €595 | +€595 | |
| Trade receivables | 40 | - | €595 | +€595 | |
| Cash at bank and in hand | 54/58 | €4,024 | €2,603 | -€1,421 | -35.3% |
| Total equity and liabilities | 10/49 | €5,098 | €3,464 | -€1,634 | -32.1% |
| Equity | 10/15 | -€68,539 | -€52,194 | +€16,345 | +23.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €248 | €248 | = | 0.0% |
| Non-distributable reserves | 130/1 | €248 | €248 | = | 0.0% |
| Reserves not available under the articles | 1311 | €248 | €248 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87,387 | -€71,042 | +€16,345 | +18.7% |
| Amounts payable | 17/49 | €73,637 | €55,658 | -€17,979 | -24.4% |
| Amounts payable after more than one year | 17 | €60,000 | €45,000 | -€15,000 | -25.0% |
| Other amounts payable | 178/9 | €60,000 | €45,000 | -€15,000 | -25.0% |
| Amounts payable within one year | 42/48 | €13,637 | €10,658 | -€2,979 | -21.8% |
| Other amounts payable | 47/48 | €13,637 | €10,658 | -€2,979 | -21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €917 | €703 | -€214 | -23.3% |
| Other operating charges | 640/8 | €387 | €401 | +€14 | +3.6% |
| Gross operating margin | 9900 | €3,523 | €17,397 | +€13,874 | +394% |
| Operating profit (loss) | 9901 | €2,219 | €16,293 | +€14,074 | +634% |
| Financial income | 75/76B | €7 | €124 | +€117 | +1,671% |
| Recurring financial income | 75 | €7 | €124 | +€117 | +1,671% |
| Financial charges | 65/66B | €68 | €72 | +€4 | +5.9% |
| Recurring financial charges | 65 | €68 | €72 | +€4 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | €2,158 | €16,345 | +€14,187 | +657% |
| Profit (loss) for the period | 9904 | €2,158 | €16,345 | +€14,187 | +657% |
| Profit (loss) for the period to be appropriated | 9905 | €2,158 | €16,345 | +€14,187 | +657% |
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.