H&K HOLDING: 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&K HOLDING
Largest movements
- Cash +€140,617
up €140,617 (+12,625%), from €1,114 to €141,731
mainly Other debts (+€144,360)
- Other debts +€144,360
up €144,360 (+753%), from €19,160 to €163,520
- Financial income -€1.6m
down €1.6m (-100%), from €1.6m to €0
- Taxes -€140,640
down €140,640 (-100%), from €140,640 to €0
- Gross operating margin -€487
down €487 (-20.2%), from -€2,410 to -€2,897
- Financial charges +€301
up €301 (+126%), from €239 to €540
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 | €1,779,578 | €1,920,195 | +€140,617 | +7.9% |
| Fixed assets | 21/28 | €1,778,464 | €1,778,464 | = | 0.0% |
| Financial fixed assets | 28 | €1,778,464 | €1,778,464 | = | 0.0% |
| Current assets | 29/58 | €1,114 | €141,731 | +€140,617 | +12,625% |
| Cash at bank and in hand | 54/58 | €1,114 | €141,731 | +€140,617 | +12,625% |
| Total equity and liabilities | 10/49 | €1,779,578 | €1,920,195 | +€140,617 | +7.9% |
| Equity | 10/15 | €1,619,778 | €1,616,035 | -€3,743 | -0.2% |
| Contributions | 10/11 | €56,900 | €56,900 | = | 0.0% |
| Reserves | 13 | €1,434,636 | €1,434,636 | = | 0.0% |
| Distributable reserves | 133 | €1,434,636 | €1,434,636 | = | 0.0% |
| Profit (loss) carried forward | 14 | €128,242 | €124,499 | -€3,743 | -2.9% |
| Amounts payable | 17/49 | €159,800 | €304,160 | +€144,360 | +90.3% |
| Amounts payable within one year | 42/48 | €159,800 | €304,160 | +€144,360 | +90.3% |
| Taxes, remuneration and social security | 45 | €140,640 | €140,640 | = | 0.0% |
| Taxes | 450/3 | €140,640 | €140,640 | = | 0.0% |
| Other amounts payable | 47/48 | €19,160 | €163,520 | +€144,360 | +753% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €301 | €306 | +€5 | +1.7% |
| Gross operating margin | 9900 | -€2,410 | -€2,897 | -€487 | -20.2% |
| Operating profit (loss) | 9901 | -€2,711 | -€3,203 | -€492 | -18.1% |
| Financial income | 75/76B | €1,550,000 | €0 | -€1.6m | -100% |
| Recurring financial income | 75 | €1,550,000 | €0 | -€1.6m | -100% |
| Financial charges | 65/66B | €239 | €540 | +€301 | +126% |
| Recurring financial charges | 65 | €239 | €540 | +€301 | +126% |
| Profit (loss) for the period before taxes | 9903 | €1,547,050 | -€3,743 | -€1.6m | |
| Income taxes | 67/77 | €140,640 | €0 | -€140,640 | -100% |
| Profit (loss) for the period | 9904 | €1,406,410 | -€3,743 | -€1.4m | |
| Profit (loss) for the period to be appropriated | 9905 | €1,406,410 | -€3,743 | -€1.4m |
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.