HB Blueprint: 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.
What changed
HB Blueprint
NACE 62.200, Computer consultancy and computer facilities management
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
-€1.4m
2023 · -€953,908-€398,250
Equity
-€2.2m
2023 · -€800,029-€1.4m
Cash
€100,755
2023 · €25,132+€75,623
Balance sheet total
€6.6m
2023 · €6.8m-€244,529
Largest movements
Assets
- Receivables within one year +€451,049
up €451,049 (+16.8%), from €2.7m to €3.1m
of which Trade receivables: +€275,470
- Stocks and contracts -€401,283
down €401,283 (-36.4%), from €1.1m to €701,846
- Intangible fixed assets -€303,096
down €303,096 (-22.5%), from €1.3m to €1.0m
- Cash +€75,623
up €75,623 (+301%), from €25,132 to €100,755
mainly Other debts (+€2.1m) and Depreciation (+€1.0m)
Equity and liabilities
- Other debts +€2.1m
up €2.1m (+39.7%), from €5.3m to €7.4m
- Profit (loss) carried forward -€1.4m
down €1.4m (-37.4%), from -€3.6m to -€5.0m
- Advances received -€502,807
no longer reported in 2024 (was €502,807)
- Accrued charges and deferred income -€391,269
down €391,269 (-69.7%), from €561,436 to €170,167
- Tax, wage and social debts -€131,144
down €131,144 (-58.2%), from €225,238 to €94,094
of which Remuneration and social security: -€102,158
Income statement
- Turnover -€1.4m
down €1.4m (-59.2%), from €2.3m to €931,968
- Goods and materials -€360,531
down €360,531 (-50.2%), from €717,831 to €357,300
of which Purchases: -€1.3m
- Staff costs -€323,320
down €323,320 (-22.3%), from €1.4m to €1.1m
- Services and other goods -€231,545
down €231,545 (-45.5%), from €508,880 to €277,335
- Write-downs +€160,471
up €160,471 (+72.3%), from €221,865 to €382,336
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.
Result 2023
-€953,908
Turnover
-€1.4m
Other operating income
+€28,127
Goods and materials
+€360,531
Services and other goods
+€231,545
Staff costs
+€323,320
Depreciation
-€31,904
Write-downs
-€160,471
Other operating charges
+€1,620
Other operating items
+€312,312
Financial income
+€21,776
Financial charges
-€90,468
Taxes
-€41,609
Result 2024
-€1.4m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€717,313
Investment
-€634,200
Financing
-€7,489
Cash 2023
€25,132
From operations (derived)
+€717,313
Net result for the year
-€1.4m
Depreciation
+€1.0m
Stocks and contracts
+€401,283
Receivables within one year
-€451,049
Deferred charges and accrued income
+€1,383
Trade debts
+€49,077
Tax, wage and social debts
-€131,144
Advances received
-€502,807
Other debts
+€2.1m
Accrued charges and deferred income
-€391,269
Investment (derived)
-€634,200
Investment in fixed assets (net)
-€634,200
Financing
-€7,489
Contributions, distributions and other
-€7,489
Cash 2024
€100,755
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,797,786 | €6,553,257 | -€244,529 | -3.6% |
| Fixed assets | 21/28 | €2,972,324 | €2,603,789 | -€368,535 | -12.4% |
| Intangible fixed assets | 21 | €1,345,700 | €1,042,603 | -€303,096 | -22.5% |
| Tangible fixed assets | 22/27 | €1,613,874 | €1,548,435 | -€65,439 | -4.1% |
| Land and buildings | 22 | €1,411,328 | €1,376,896 | -€34,432 | -2.4% |
| Plant, machinery and equipment | 23 | €168,710 | €168,756 | +€46 | 0.0% |
| Furniture and vehicles | 24 | €4,701 | €2,782 | -€1,919 | -40.8% |
| Assets under construction and advance payments | 27 | €29,134 | - | -€29,134 | |
| Financial fixed assets | 28 | €12,750 | €12,750 | = | 0.0% |
| Other financial fixed assets | 284/8 | €12,750 | €12,750 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €12,750 | €12,750 | = | 0.0% |
| Current assets | 29/58 | €3,825,462 | €3,949,468 | +€124,006 | +3.2% |
| Stocks and contracts in progress | 3 | €1,103,129 | €701,846 | -€401,283 | -36.4% |
| Stocks | 30/36 | €1,103,129 | €701,846 | -€401,283 | -36.4% |
| Raw materials and consumables | 30/31 | €898,487 | €417,835 | -€480,652 | -53.5% |
| Work in progress | 32 | €185,335 | €264,703 | +€79,369 | +42.8% |
| Goods purchased for resale | 34 | €19,307 | €19,307 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,682,678 | €3,133,727 | +€451,049 | +16.8% |
| Trade receivables | 40 | €677,752 | €953,222 | +€275,470 | +40.6% |
| Other amounts receivable | 41 | €2,004,926 | €2,180,505 | +€175,579 | +8.8% |
| Cash at bank and in hand | 54/58 | €25,132 | €100,755 | +€75,623 | +301% |
| Deferred charges and accrued income | 490/1 | €14,523 | €13,140 | -€1,383 | -9.5% |
| Total equity and liabilities | 10/49 | €6,797,786 | €6,553,257 | -€244,529 | -3.6% |
| Equity | 10/15 | -€800,029 | -€2,159,676 | -€1.4m | -170% |
| Contributions | 10/11 | €1,862,100 | €1,862,100 | = | 0.0% |
| Capital | 10 | €1,862,100 | €1,862,100 | = | 0.0% |
| Issued capital | 100 | €1,862,100 | €1,862,100 | = | 0.0% |
| Reserves | 13 | €791,025 | €791,025 | = | 0.0% |
| Non-distributable reserves | 130/1 | €34,710 | €34,710 | = | 0.0% |
| Legal reserve | 130 | €34,710 | €34,710 | = | 0.0% |
| Distributable reserves | 133 | €756,315 | €756,315 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,615,120 | -€4,967,278 | -€1.4m | -37.4% |
| Investment grants | 15 | €161,967 | €154,477 | -€7,489 | -4.6% |
| Amounts payable | 17/49 | €7,597,815 | €8,712,933 | +€1.1m | +14.7% |
| Amounts payable within one year | 42/48 | €7,036,379 | €8,542,766 | +€1.5m | +21.4% |
| Trade debts | 44 | €1,036,296 | €1,085,373 | +€49,077 | +4.7% |
| Suppliers | 440/4 | €1,036,296 | €1,085,373 | +€49,077 | +4.7% |
| Advances received on contracts in progress | 46 | €502,807 | - | -€502,807 | |
| Taxes, remuneration and social security | 45 | €225,238 | €94,094 | -€131,144 | -58.2% |
| Taxes | 450/3 | €29,826 | €840 | -€28,986 | -97.2% |
| Remuneration and social security | 454/9 | €195,412 | €93,254 | -€102,158 | -52.3% |
| Other amounts payable | 47/48 | €5,272,039 | €7,363,299 | +€2.1m | +39.7% |
| Accrued charges and deferred income | 492/3 | €561,436 | €170,167 | -€391,269 | -69.7% |
| Operating income | 70/76A | €2,968,984 | €2,049,132 | -€919,852 | -31.0% |
| Turnover | 70 | €2,284,996 | €931,968 | -€1.4m | -59.2% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€55,673 | €79,369 | +€135,042 | |
| Own construction capitalised | 72 | €317,938 | €254,580 | -€63,358 | -19.9% |
| Other operating income | 74 | €421,723 | €449,850 | +€28,127 | +6.7% |
| Non-recurring operating income | 76A | - | €333,365 | +€333,365 | |
| Operating charges | 60/66A | €3,918,480 | €3,286,577 | -€631,904 | -16.1% |
| Goods for resale, raw materials and consumables | 60 | €717,831 | €357,300 | -€360,531 | -50.2% |
| Purchases | 600/8 | €1,543,585 | €258,984 | -€1.3m | -83.2% |
| Change in stocks: decrease (increase) | 609 | -€825,753 | €98,315 | +€924,069 | |
| Services and other goods | 61 | €508,880 | €277,335 | -€231,545 | -45.5% |
| Remuneration, social security and pensions | 62 | €1,448,883 | €1,125,563 | -€323,320 | -22.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €970,831 | €1,002,735 | +€31,904 | +3.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €221,865 | €382,336 | +€160,471 | +72.3% |
| Other operating charges | 640/8 | €50,190 | €48,570 | -€1,620 | -3.2% |
| Non-recurring operating charges | 66A | - | €92,737 | +€92,737 | |
| Operating profit (loss) | 9901 | -€949,497 | -€1,237,445 | -€287,948 | -30.3% |
| Financial income | 75/76B | €156,407 | €178,183 | +€21,776 | +13.9% |
| Recurring financial income | 75 | €156,407 | €178,183 | +€21,776 | +13.9% |
| Income from current assets | 751 | €56,253 | €74,217 | +€17,964 | +31.9% |
| Other financial income | 752/9 | €100,154 | €103,966 | +€3,812 | +3.8% |
| Financial charges | 65/66B | €202,428 | €292,896 | +€90,468 | +44.7% |
| Recurring financial charges | 65 | €202,428 | €292,896 | +€90,468 | +44.7% |
| Debt charges | 650 | €189,374 | €281,565 | +€92,191 | +48.7% |
| Other financial charges | 652/9 | €13,053 | €11,331 | -€1,723 | -13.2% |
| Non-recurring financial charges | 66B | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | -€995,517 | -€1,352,158 | -€356,641 | -35.8% |
| Income taxes | 67/77 | -€41,609 | - | +€41,609 | |
| Tax adjustments and reversals of tax provisions | 77 | €41,609 | - | -€41,609 | |
| Profit (loss) for the period | 9904 | -€953,908 | -€1,352,158 | -€398,250 | -41.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€953,908 | -€1,352,158 | -€398,250 | -41.7% |
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 19 October 2026 via checked.be.