H.N. SUPPORT: 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.N. SUPPORT
Largest movements
- Cash +€24,520
up €24,520 (+70.8%), from €34,618 to €59,139
mainly Depreciation (+€17,499) and Net result for the year (+€8,006)
- Tangible fixed assets -€17,499
down €17,499 (-23.0%), from €76,146 to €58,647
of which Land and buildings: -€8,897
- Receivables within one year -€3,856
down €3,856 (-27.9%), from €13,844 to €9,988
of which Other amounts receivable: -€3,477
- Debts after one year -€8,700
down €8,700 (-17.3%), from €50,340 to €41,640
of which Financial debts: -€8,700
- Reserves +€8,006
up €8,006 (+15.6%), from €51,322 to €59,327
of which Distributable reserves: +€9,666
- Trade debts +€4,614
up €4,614 (+173%), from €2,662 to €7,276
- Current portion of long-term debt -€2,500
down €2,500 (-22.3%), from €11,200 to €8,700
- Other debts +€1,878
up €1,878 (+57.4%), from €3,271 to €5,149
- Gross operating margin +€5,498
up €5,498 (+17.5%), from €31,344 to €36,842
- Depreciation -€698
down €698 (-3.8%), from €18,197 to €17,499
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 | €127,014 | €131,368 | +€4,354 | +3.4% |
| Fixed assets | 21/28 | €76,146 | €58,647 | -€17,499 | -23.0% |
| Tangible fixed assets | 22/27 | €76,146 | €58,647 | -€17,499 | -23.0% |
| Land and buildings | 22 | €55,898 | €47,000 | -€8,897 | -15.9% |
| Plant, machinery and equipment | 23 | €128 | €0 | -€128 | -100% |
| Furniture and vehicles | 24 | €20,120 | €11,646 | -€8,474 | -42.1% |
| Current assets | 29/58 | €50,869 | €72,721 | +€21,853 | +43.0% |
| Stocks and contracts in progress | 3 | €1,274 | €1,274 | = | 0.0% |
| Stocks | 30/36 | €1,274 | €1,274 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €13,844 | €9,988 | -€3,856 | -27.9% |
| Trade receivables | 40 | €10,352 | €9,973 | -€379 | -3.7% |
| Other amounts receivable | 41 | €3,492 | €15 | -€3,477 | -99.6% |
| Cash at bank and in hand | 54/58 | €34,618 | €59,139 | +€24,520 | +70.8% |
| Deferred charges and accrued income | 490/1 | €1,132 | €2,320 | +€1,188 | +105% |
| Total equity and liabilities | 10/49 | €127,014 | €131,368 | +€4,354 | +3.4% |
| Equity | 10/15 | €55,012 | €63,018 | +€8,006 | +14.6% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €51,322 | €59,327 | +€8,006 | +15.6% |
| Non-distributable reserves | 130/1 | €1,661 | €0 | -€1,661 | -100% |
| Reserves not available under the articles | 1311 | €1,661 | €0 | -€1,661 | -100% |
| Distributable reserves | 133 | €49,661 | €59,327 | +€9,666 | +19.5% |
| Profit (loss) carried forward | 14 | -€3,810 | -€3,810 | = | 0.0% |
| Amounts payable | 17/49 | €72,002 | €68,350 | -€3,652 | -5.1% |
| Amounts payable after more than one year | 17 | €50,340 | €41,640 | -€8,700 | -17.3% |
| Financial debts | 170/4 | €19,500 | €10,800 | -€8,700 | -44.6% |
| Other amounts payable | 178/9 | €30,840 | €30,840 | = | 0.0% |
| Amounts payable within one year | 42/48 | €20,695 | €24,774 | +€4,079 | +19.7% |
| Current portion of amounts payable after more than one year | 42 | €11,200 | €8,700 | -€2,500 | -22.3% |
| Trade debts | 44 | €2,662 | €7,276 | +€4,614 | +173% |
| Suppliers | 440/4 | €2,662 | €7,276 | +€4,614 | +173% |
| Taxes, remuneration and social security | 45 | €3,562 | €3,649 | +€87 | +2.4% |
| Taxes | 450/3 | €3,562 | €3,649 | +€87 | +2.4% |
| Other amounts payable | 47/48 | €3,271 | €5,149 | +€1,878 | +57.4% |
| Accrued charges and deferred income | 492/3 | €966 | €1,936 | +€970 | +100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,197 | €17,499 | -€698 | -3.8% |
| Other operating charges | 640/8 | €1,376 | €1,546 | +€170 | +12.3% |
| Non-recurring operating charges | 66A | - | €4,615 | +€4,615 | |
| Gross operating margin | 9900 | €31,344 | €36,842 | +€5,498 | +17.5% |
| Operating profit (loss) | 9901 | €11,771 | €13,183 | +€1,412 | +12.0% |
| Financial income | 75/76B | €0 | €10 | +€10 | |
| Recurring financial income | 75 | €0 | €10 | +€10 | |
| Financial charges | 65/66B | €2,029 | €1,955 | -€74 | -3.6% |
| Recurring financial charges | 65 | €2,029 | €1,955 | -€74 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €9,742 | €11,237 | +€1,496 | +15.4% |
| Income taxes | 67/77 | €3,008 | €3,232 | +€224 | +7.5% |
| Profit (loss) for the period | 9904 | €6,734 | €8,006 | +€1,272 | +18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,734 | €8,006 | +€1,272 | +18.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.