H2prom: 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.
H2prom
Largest movements
- Cash +€86,505
up €86,505 (+110%), from €78,911 to €165,416
mainly Net result for the year (+€73,361) and Tax, wage and social debts (+€7,089)
- Tangible fixed assets -€2,872
down €2,872 (-61.8%), from €4,645 to €1,773
of which Plant, machinery and equipment: -€1,793
- Reserves +€73,361
up €73,361 (+80.8%), from €90,741 to €164,102
- Tax, wage and social debts +€7,089
up €7,089 (+53.2%), from €13,320 to €20,409
- Gross operating margin +€69,515
up €69,515 (+169%), from €41,163 to €110,679
- Taxes +€20,263
up €20,263 (+174%), from €11,624 to €31,887
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 | €110,534 | €192,657 | +€82,123 | +74.3% |
| Fixed assets | 21/28 | €4,645 | €1,773 | -€2,872 | -61.8% |
| Tangible fixed assets | 22/27 | €4,645 | €1,773 | -€2,872 | -61.8% |
| Plant, machinery and equipment | 23 | €1,980 | €187 | -€1,793 | -90.6% |
| Furniture and vehicles | 24 | €2,665 | €1,586 | -€1,079 | -40.5% |
| Current assets | 29/58 | €105,889 | €190,885 | +€84,996 | +80.3% |
| Amounts receivable within one year | 40/41 | €18,150 | €18,523 | +€373 | +2.1% |
| Trade receivables | 40 | €18,150 | €18,513 | +€363 | +2.0% |
| Other amounts receivable | 41 | - | €10 | +€10 | |
| Cash at bank and in hand | 54/58 | €78,911 | €165,416 | +€86,505 | +110% |
| Deferred charges and accrued income | 490/1 | €8,828 | €6,946 | -€1,882 | -21.3% |
| Total equity and liabilities | 10/49 | €110,534 | €192,657 | +€82,123 | +74.3% |
| Equity | 10/15 | €96,741 | €170,102 | +€73,361 | +75.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €90,741 | €164,102 | +€73,361 | +80.8% |
| Distributable reserves | 133 | €90,741 | €164,102 | +€73,361 | +80.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €13,793 | €22,555 | +€8,762 | +63.5% |
| Amounts payable within one year | 42/48 | €13,710 | €22,450 | +€8,739 | +63.7% |
| Trade debts | 44 | €120 | €1,667 | +€1,547 | +1,286% |
| Suppliers | 440/4 | €120 | €1,667 | +€1,547 | +1,286% |
| Taxes, remuneration and social security | 45 | €13,320 | €20,409 | +€7,089 | +53.2% |
| Taxes | 450/3 | €13,320 | €20,409 | +€7,089 | +53.2% |
| Other amounts payable | 47/48 | €270 | €373 | +€104 | +38.4% |
| Accrued charges and deferred income | 492/3 | €83 | €105 | +€23 | +27.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,926 | €2,872 | -€54 | -1.8% |
| Other operating charges | 640/8 | €1,002 | €1,059 | +€57 | +5.7% |
| Gross operating margin | 9900 | €41,163 | €110,679 | +€69,515 | +169% |
| Operating profit (loss) | 9901 | €37,235 | €106,747 | +€69,512 | +187% |
| Financial income | 75/76B | €326 | €499 | +€173 | +53.0% |
| Recurring financial income | 75 | €326 | €499 | +€173 | +53.0% |
| Financial charges | 65/66B | €2,448 | €1,997 | -€451 | -18.4% |
| Recurring financial charges | 65 | €2,448 | €1,997 | -€451 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €35,113 | €105,248 | +€70,135 | +200% |
| Income taxes | 67/77 | €11,624 | €31,887 | +€20,263 | +174% |
| Profit (loss) for the period | 9904 | €23,489 | €73,361 | +€49,873 | +212% |
| Profit (loss) for the period to be appropriated | 9905 | €23,489 | €73,361 | +€49,873 | +212% |
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 15 October 2026 via checked.be.