HB Beheer: 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.
HB Beheer
Largest movements
- Receivables within one year -€501,099
no longer reported in 2025 (was €501,099)
- Cash +€251,333
up €251,333 (+2,457%), from €10,230 to €261,563
mainly Receivables within one year (+€501,099) and Net result for the year (+€234)
- Profit (loss) carried forward -€249,766
down €249,766 (-85.7%), from €291,329 to €41,563
- Financial income +€2,733
new in 2025: €2,733
- Other operating charges +€1,032
up €1,032 (+87.1%), from €1,185 to €2,217
- Financial charges -€105
down €105 (-69.3%), from €151 to €46
- Gross operating margin -€31
down €31 (-15.0%), from -€205 to -€236
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 | €511,329 | €261,563 | -€249,766 | -48.8% |
| Current assets | 29/58 | €511,329 | €261,563 | -€249,766 | -48.8% |
| Amounts receivable within one year | 40/41 | €501,099 | - | -€501,099 | |
| Other amounts receivable | 41 | €501,099 | - | -€501,099 | |
| Cash at bank and in hand | 54/58 | €10,230 | €261,563 | +€251,333 | +2,457% |
| Total equity and liabilities | 10/49 | €511,329 | €261,563 | -€249,766 | -48.8% |
| Equity | 10/15 | €511,329 | €261,563 | -€249,766 | -48.8% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Legal reserve | 130 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €291,329 | €41,563 | -€249,766 | -85.7% |
| Other operating charges | 640/8 | €1,185 | €2,217 | +€1,032 | +87.1% |
| Gross operating margin | 9900 | -€205 | -€236 | -€31 | -15.0% |
| Operating profit (loss) | 9901 | -€1,390 | -€2,453 | -€1,063 | -76.5% |
| Financial income | 75/76B | - | €2,733 | +€2,733 | |
| Recurring financial income | 75 | - | €2,733 | +€2,733 | |
| Financial charges | 65/66B | €151 | €46 | -€105 | -69.3% |
| Recurring financial charges | 65 | €151 | €46 | -€105 | -69.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,541 | €234 | +€1,775 | |
| Profit (loss) for the period | 9904 | -€1,541 | €234 | +€1,775 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,541 | €234 | +€1,775 |
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 20 October 2026 via checked.be.