HB-CORP BE: 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-CORP BE
Largest movements
- Tangible fixed assets -€5,781
down €5,781 (-26.6%), from €21,699 to €15,918
of which Furniture and vehicles: -€4,390
- Cash -€5,344
down €5,344 (-60.0%), from €8,909 to €3,565
mainly Net result for the year (-€10,664) and Debts after one year (-€3,454)
- Profit (loss) carried forward -€10,664
down €10,664 (-114%), from -€9,334 to -€19,998
- Tax, wage and social debts +€3,896
up €3,896 (+328%), from €1,188 to €5,084
of which Remuneration and social security: +€3,733
- Debts after one year -€3,454
down €3,454 (-23.9%), from €14,422 to €10,968
- Trade debts -€571
down €571 (-36.7%), from €1,558 to €987
- Gross operating margin +€35,385
up €35,385, from -€10,229 to €25,156
- Staff costs +€27,636
new in 2025: €27,636
- Financial charges +€1,519
up €1,519, from -€95 to €1,424
- Depreciation +€794
up €794 (+15.9%), from €4,988 to €5,781
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 | €30,608 | €19,685 | -€10,923 | -35.7% |
| Fixed assets | 21/28 | €21,699 | €15,918 | -€5,781 | -26.6% |
| Tangible fixed assets | 22/27 | €21,699 | €15,918 | -€5,781 | -26.6% |
| Furniture and vehicles | 24 | €14,668 | €10,278 | -€4,390 | -29.9% |
| Other tangible fixed assets | 26 | €7,032 | €5,640 | -€1,392 | -19.8% |
| Current assets | 29/58 | €8,909 | €3,767 | -€5,142 | -57.7% |
| Amounts receivable within one year | 40/41 | - | €202 | +€202 | |
| Trade receivables | 40 | - | €202 | +€202 | |
| Cash at bank and in hand | 54/58 | €8,909 | €3,565 | -€5,344 | -60.0% |
| Total equity and liabilities | 10/49 | €30,608 | €19,685 | -€10,923 | -35.7% |
| Equity | 10/15 | €9,266 | -€1,398 | -€10,664 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,334 | -€19,998 | -€10,664 | -114% |
| Amounts payable | 17/49 | €21,342 | €21,083 | -€259 | -1.2% |
| Amounts payable after more than one year | 17 | €14,422 | €10,968 | -€3,454 | -23.9% |
| Financial debts | 170/4 | €14,422 | €10,968 | -€3,454 | -23.9% |
| Amounts payable within one year | 42/48 | €6,920 | €10,115 | +€3,195 | +46.2% |
| Current portion of amounts payable after more than one year | 42 | €3,308 | €3,454 | +€146 | +4.4% |
| Trade debts | 44 | €1,558 | €987 | -€571 | -36.7% |
| Suppliers | 440/4 | €1,558 | €987 | -€571 | -36.7% |
| Taxes, remuneration and social security | 45 | €1,188 | €5,084 | +€3,896 | +328% |
| Taxes | 450/3 | €1,188 | €1,351 | +€163 | +13.7% |
| Remuneration and social security | 454/9 | - | €3,733 | +€3,733 | |
| Other amounts payable | 47/48 | €866 | €590 | -€276 | -31.9% |
| Remuneration, social security and pensions | 62 | - | €27,636 | +€27,636 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,988 | €5,781 | +€794 | +15.9% |
| Other operating charges | 640/8 | €807 | €979 | +€172 | +21.3% |
| Gross operating margin | 9900 | -€10,229 | €25,156 | +€35,385 | |
| Operating profit (loss) | 9901 | -€16,023 | -€9,240 | +€6,783 | +42.3% |
| Financial charges | 65/66B | -€95 | €1,424 | +€1,519 | |
| Recurring financial charges | 65 | -€95 | €1,424 | +€1,519 | |
| Profit (loss) for the period before taxes | 9903 | -€15,929 | -€10,664 | +€5,265 | +33.1% |
| Profit (loss) for the period | 9904 | -€15,929 | -€10,664 | +€5,265 | +33.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,929 | -€10,664 | +€5,265 | +33.1% |
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 28 October 2026 via checked.be.