H3OT: what changed
Two fiscal 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.
H3OT
Largest movements
- Receivables within one year -€42,282
down €42,282 (-86.7%), from €48,755 to €6,473
of which Trade receivables: -€41,422
- Trade debts -€17,382
down €17,382 (-47.5%), from €36,577 to €19,195
- Other debts -€16,364
down €16,364 (-94.7%), from €17,273 to €909
- Profit (loss) carried forward -€8,487
down €8,487 (-16.2%), from -€52,375 to -€60,862
- Gross operating margin -€4,732
down €4,732 (-1058.3%), from -€447 to -€5,179
- Other operating charges +€3,115
new in 2025: €3,115
- Financial charges -€79
down €79 (-29.0%), from €273 to €194
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.
Cash bridge derived
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 | €48,945 | €6,712 | -€42,233 | -86.3% |
| Current assets | 29/58 | €48,945 | €6,712 | -€42,233 | -86.3% |
| Amounts receivable within one year | 40/41 | €48,755 | €6,473 | -€42,282 | -86.7% |
| Trade receivables | 40 | €47,578 | €6,156 | -€41,422 | -87.1% |
| Other amounts receivable | 41 | €1,177 | €317 | -€860 | -73.1% |
| Cash at bank and in hand | 54/58 | €190 | €239 | +€49 | +25.9% |
| Total equity and liabilities | 10/49 | €48,945 | €6,712 | -€42,233 | -86.3% |
| Equity | 10/15 | -€42,375 | -€50,862 | -€8,487 | -20.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,375 | -€60,862 | -€8,487 | -16.2% |
| Amounts payable | 17/49 | €91,320 | €57,574 | -€33,746 | -37.0% |
| Amounts payable after more than one year | 17 | €37,469 | €37,469 | = | 0.0% |
| Financial debts | 170/4 | €37,469 | €37,469 | = | 0.0% |
| Amounts payable within one year | 42/48 | €53,850 | €20,105 | -€33,746 | -62.7% |
| Trade debts | 44 | €36,577 | €19,195 | -€17,382 | -47.5% |
| Suppliers | 440/4 | €36,577 | €19,195 | -€17,382 | -47.5% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €17,273 | €909 | -€16,364 | -94.7% |
| Other operating charges | 640/8 | - | €3,115 | +€3,115 | |
| Gross operating margin | 9900 | -€447 | -€5,179 | -€4,732 | -1058.3% |
| Operating profit (loss) | 9901 | -€447 | -€8,294 | -€7,846 | -1755.0% |
| Financial charges | 65/66B | €273 | €194 | -€79 | -29.0% |
| Recurring financial charges | 65 | €273 | €194 | -€79 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | -€720 | -€8,487 | -€7,767 | -1078.9% |
| Profit (loss) for the period | 9904 | -€720 | -€8,487 | -€7,767 | -1078.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€720 | -€8,487 | -€7,767 | -1078.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.