Haute Performance Belgium: 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.
Haute Performance Belgium
Largest movements
- Receivables within one year +€21,298
up €21,298 (+214%), from €9,959 to €31,258
of which Trade receivables: +€19,660
- Cash -€4,798
down €4,798 (-83.3%), from €5,759 to €961
mainly Receivables within one year (-€21,298) and Net result for the year (-€4,341)
- Tangible fixed assets -€4,142
down €4,142 (-18.8%), from €22,006 to €17,864
- Deferred charges and accrued income +€543
up €543 (+112%), from €486 to €1,029
- Other debts +€15,645
up €15,645 (+145%), from €10,766 to €26,411
- Profit (loss) carried forward -€4,341
down €4,341, from €1,090 to -€3,251
- Trade debts +€1,787
up €1,787 (+187%), from €955 to €2,742
- Gross operating margin -€4,490
down €4,490 (-60.4%), from €7,431 to €2,941
- Depreciation +€3,683
up €3,683 (+127%), from €2,906 to €6,589
- Taxes -€1,690
down €1,690 (-88.9%), from €1,900 to €211
- Other operating charges -€913
down €913 (-67.2%), from €1,358 to €445
- Financial charges -€124
down €124 (-70.4%), from €176 to €52
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 | €38,211 | €51,112 | +€12,901 | +33.8% |
| Fixed assets | 21/28 | €22,006 | €17,864 | -€4,142 | -18.8% |
| Tangible fixed assets | 22/27 | €22,006 | €17,864 | -€4,142 | -18.8% |
| Furniture and vehicles | 24 | €22,006 | €17,864 | -€4,142 | -18.8% |
| Current assets | 29/58 | €16,205 | €33,248 | +€17,043 | +105% |
| Amounts receivable within one year | 40/41 | €9,959 | €31,258 | +€21,298 | +214% |
| Trade receivables | 40 | €5,430 | €25,090 | +€19,660 | +362% |
| Other amounts receivable | 41 | €4,529 | €6,168 | +€1,638 | +36.2% |
| Cash at bank and in hand | 54/58 | €5,759 | €961 | -€4,798 | -83.3% |
| Deferred charges and accrued income | 490/1 | €486 | €1,029 | +€543 | +112% |
| Total equity and liabilities | 10/49 | €38,211 | €51,112 | +€12,901 | +33.8% |
| Equity | 10/15 | €6,090 | €1,749 | -€4,341 | -71.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,090 | -€3,251 | -€4,341 | |
| Amounts payable | 17/49 | €32,121 | €49,363 | +€17,242 | +53.7% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 170/4 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €12,121 | €29,363 | +€17,242 | +142% |
| Trade debts | 44 | €955 | €2,742 | +€1,787 | +187% |
| Suppliers | 440/4 | €955 | €2,742 | +€1,787 | +187% |
| Taxes, remuneration and social security | 45 | €400 | €211 | -€190 | -47.4% |
| Taxes | 450/3 | €400 | €211 | -€190 | -47.4% |
| Other amounts payable | 47/48 | €10,766 | €26,411 | +€15,645 | +145% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,906 | €6,589 | +€3,683 | +127% |
| Other operating charges | 640/8 | €1,358 | €445 | -€913 | -67.2% |
| Gross operating margin | 9900 | €7,431 | €2,941 | -€4,490 | -60.4% |
| Operating profit (loss) | 9901 | €3,166 | -€4,093 | -€7,260 | |
| Financial income | 75/76B | - | €16 | +€16 | |
| Recurring financial income | 75 | - | €16 | +€16 | |
| Financial charges | 65/66B | €176 | €52 | -€124 | -70.4% |
| Recurring financial charges | 65 | €176 | €52 | -€124 | -70.4% |
| Profit (loss) for the period before taxes | 9903 | €2,990 | -€4,130 | -€7,120 | |
| Income taxes | 67/77 | €1,900 | €211 | -€1,690 | -88.9% |
| Profit (loss) for the period | 9904 | €1,090 | -€4,341 | -€5,430 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,090 | -€4,341 | -€5,430 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.