H & T 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 & T Holding
Largest movements
- Tangible fixed assets +€1.1m
new in 2025: €1.1m
- Current investments +€760,000
up €760,000 (+3,536%), from €21,491 to €781,491
- Cash +€481,949
up €481,949 (+364%), from €132,412 to €614,361
mainly Other debts (+€2.3m) and Net result for the year (+€58,481)
- Receivables within one year +€50,000
up €50,000 (+3,203%), from €1,561 to €51,561
of which Other amounts receivable: +€50,072
- Other debts +€2.3m
up €2.3m (+65.5%), from €3.5m to €5.8m
- Profit (loss) carried forward +€58,481
up €58,481 (+1.7%), from -€3.4m to -€3.3m
- Gross operating margin +€40,633
up €40,633, from -€1,694 to €38,939
- Financial income +€17,576
up €17,576 (+605%), from €2,903 to €20,479
- Taxes +€847
new in 2025: €847
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 | €155,464 | €2,517,111 | +€2.4m | +1,519% |
| Fixed assets | 21/28 | - | €1,069,698 | +€1.1m | |
| Tangible fixed assets | 22/27 | - | €1,068,898 | +€1.1m | |
| Land and buildings | 22 | - | €1,068,898 | +€1.1m | |
| Financial fixed assets | 28 | - | €800 | +€800 | |
| Current assets | 29/58 | €155,464 | €1,447,413 | +€1.3m | +831% |
| Amounts receivable within one year | 40/41 | €1,561 | €51,561 | +€50,000 | +3,203% |
| Trade receivables | 40 | €72 | - | -€72 | |
| Other amounts receivable | 41 | €1,489 | €51,561 | +€50,072 | +3,363% |
| Current investments | 50/53 | €21,491 | €781,491 | +€760,000 | +3,536% |
| Cash at bank and in hand | 54/58 | €132,412 | €614,361 | +€481,949 | +364% |
| Total equity and liabilities | 10/49 | €155,464 | €2,517,111 | +€2.4m | +1,519% |
| Equity | 10/15 | -€3,371,465 | -€3,312,984 | +€58,481 | +1.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,383,865 | -€3,325,384 | +€58,481 | +1.7% |
| Amounts payable | 17/49 | €3,526,929 | €5,830,095 | +€2.3m | +65.3% |
| Amounts payable within one year | 42/48 | €3,518,432 | €5,821,598 | +€2.3m | +65.5% |
| Trade debts | 44 | €1,026 | €1,026 | = | 0.0% |
| Suppliers | 440/4 | €1,026 | €1,026 | = | 0.0% |
| Other amounts payable | 47/48 | €3,517,406 | €5,820,572 | +€2.3m | +65.5% |
| Accrued charges and deferred income | 492/3 | €8,497 | €8,497 | = | 0.0% |
| Gross operating margin | 9900 | -€1,694 | €38,939 | +€40,633 | |
| Operating profit (loss) | 9901 | -€1,694 | €38,939 | +€40,633 | |
| Financial income | 75/76B | €2,903 | €20,479 | +€17,576 | +605% |
| Recurring financial income | 75 | €2,903 | €20,479 | +€17,576 | +605% |
| Financial charges | 65/66B | €24 | €90 | +€66 | +277% |
| Recurring financial charges | 65 | €24 | €90 | +€66 | +277% |
| Profit (loss) for the period before taxes | 9903 | €1,186 | €59,328 | +€58,142 | +4,904% |
| Income taxes | 67/77 | - | €847 | +€847 | |
| Profit (loss) for the period | 9904 | €1,186 | €58,481 | +€57,296 | +4,833% |
| Profit (loss) for the period to be appropriated | 9905 | €1,186 | €58,481 | +€57,296 | +4,833% |
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 30 October 2026 via checked.be.