H&W: 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&W
Largest movements
- Receivables within one year -€1,258
down €1,258 (-25.1%), from €5,017 to €3,759
- Profit (loss) carried forward -€1,630
down €1,630 (-10.7%), from -€15,214 to -€16,844
- Trade debts +€363
new in 2024: €363
- Other operating charges -€122
no longer reported in 2024 (was €122)
- Financial charges +€24
up €24 (+15.0%), from €160 to €184
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,043 | €3,776 | -€1,267 | -25.1% |
| Current assets | 29/58 | €5,043 | €3,776 | -€1,267 | -25.1% |
| Amounts receivable within one year | 40/41 | €5,017 | €3,759 | -€1,258 | -25.1% |
| Other amounts receivable | 41 | €5,017 | €3,759 | -€1,258 | -25.1% |
| Cash at bank and in hand | 54/58 | €26 | €17 | -€9 | -33.0% |
| Total equity and liabilities | 10/49 | €5,043 | €3,776 | -€1,267 | -25.1% |
| Equity | 10/15 | €5,043 | €3,413 | -€1,630 | -32.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,707 | €1,707 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,707 | €1,707 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,707 | €1,707 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,214 | -€16,844 | -€1,630 | -10.7% |
| Amounts payable | 17/49 | - | €363 | +€363 | |
| Amounts payable within one year | 42/48 | - | €363 | +€363 | |
| Trade debts | 44 | - | €363 | +€363 | |
| Suppliers | 440/4 | - | €363 | +€363 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,441 | €1,446 | +€5 | +0.3% |
| Other operating charges | 640/8 | €122 | - | -€122 | |
| Gross operating margin | 9900 | -€1,441 | -€1,446 | -€5 | -0.3% |
| Operating profit (loss) | 9901 | -€1,563 | -€1,446 | +€117 | +7.5% |
| Financial charges | 65/66B | €160 | €184 | +€24 | +15.0% |
| Recurring financial charges | 65 | €160 | €184 | +€24 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,723 | -€1,630 | +€93 | +5.4% |
| Profit (loss) for the period | 9904 | -€1,723 | -€1,630 | +€93 | +5.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,723 | -€1,630 | +€93 | +5.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.