HAUTE TENSION: 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 TENSION
Largest movements
- Tangible fixed assets -€53,438
down €53,438 (-5.1%), from €1.0m to €989,327
- Current portion of long-term debt -€34,234
down €34,234 (-50.9%), from €67,243 to €33,009
- Profit (loss) carried forward -€24,204
down €24,204 (-107%), from -€22,523 to -€46,727
- Gross operating margin +€36,504
up €36,504 (+110%), from €33,060 to €69,565
- Other operating charges +€29,268
up €29,268 (+449%), from €6,525 to €35,793
- Taxes +€4,465
new in 2025: €4,465
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 | €1,045,463 | €989,525 | -€55,938 | -5.4% |
| Fixed assets | 21/28 | €1,042,765 | €989,327 | -€53,438 | -5.1% |
| Tangible fixed assets | 22/27 | €1,042,765 | €989,327 | -€53,438 | -5.1% |
| Land and buildings | 22 | €1,042,765 | €989,327 | -€53,438 | -5.1% |
| Current assets | 29/58 | €2,698 | €198 | -€2,500 | -92.7% |
| Cash at bank and in hand | 54/58 | €2,698 | €198 | -€2,500 | -92.7% |
| Total equity and liabilities | 10/49 | €1,045,463 | €989,525 | -€55,938 | -5.4% |
| Equity | 10/15 | €710,705 | €686,501 | -€24,204 | -3.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €646,528 | €646,528 | = | 0.0% |
| Reserves | 13 | €24,700 | €24,700 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,500 | €18,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,523 | -€46,727 | -€24,204 | -107% |
| Amounts payable | 17/49 | €334,758 | €303,024 | -€31,733 | -9.5% |
| Amounts payable after more than one year | 17 | €253,019 | €256,019 | +€3,000 | +1.2% |
| Financial debts | 170/4 | €164,569 | €164,569 | = | 0.0% |
| Other amounts payable | 178/9 | €88,450 | €91,450 | +€3,000 | +3.4% |
| Amounts payable within one year | 42/48 | €81,739 | €47,006 | -€34,733 | -42.5% |
| Current portion of amounts payable after more than one year | 42 | €67,243 | €33,009 | -€34,234 | -50.9% |
| Financial debts | 43 | €12 | €1,399 | +€1,387 | +11,512% |
| Credit institutions | 430/8 | €12 | €1,399 | +€1,387 | +11,512% |
| Trade debts | 44 | €9,722 | €7,436 | -€2,287 | -23.5% |
| Suppliers | 440/4 | €9,722 | €7,436 | -€2,287 | -23.5% |
| Other amounts payable | 47/48 | €4,762 | €5,162 | +€400 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,788 | €53,438 | -€350 | -0.7% |
| Other operating charges | 640/8 | €6,525 | €35,793 | +€29,268 | +449% |
| Gross operating margin | 9900 | €33,060 | €69,565 | +€36,504 | +110% |
| Operating profit (loss) | 9901 | -€27,253 | -€19,666 | +€7,587 | +27.8% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €699 | €73 | -€626 | -89.5% |
| Recurring financial charges | 65 | €699 | €73 | -€626 | -89.5% |
| Profit (loss) for the period before taxes | 9903 | -€27,951 | -€19,739 | +€8,212 | +29.4% |
| Income taxes | 67/77 | - | €4,465 | +€4,465 | |
| Profit (loss) for the period | 9904 | -€27,951 | -€24,204 | +€3,747 | +13.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,951 | -€24,204 | +€3,747 | +13.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.