HB Ontwikkelt: 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 Ontwikkelt
Largest movements
- Stocks and contracts +€29,720
up €29,720 (+4.7%), from €632,787 to €662,507
- Other debts +€21,999
up €21,999 (+10.8%), from €203,525 to €225,524
- Other operating charges -€513
down €513 (-48.7%), from €1,053 to €540
- Financial charges -€508
down €508 (-71.1%), from €714 to €206
- Gross operating margin +€312
up €312 (+16.0%), from -€1,953 to -€1,641
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 | €640,092 | €665,865 | +€25,773 | +4.0% |
| Current assets | 29/58 | €640,092 | €665,865 | +€25,773 | +4.0% |
| Stocks and contracts in progress | 3 | €632,787 | €662,507 | +€29,720 | +4.7% |
| Stocks | 30/36 | €632,787 | €662,507 | +€29,720 | +4.7% |
| Amounts receivable within one year | 40/41 | €682 | €1,393 | +€711 | +104% |
| Other amounts receivable | 41 | €682 | €1,393 | +€711 | +104% |
| Cash at bank and in hand | 54/58 | €6,532 | €1,882 | -€4,650 | -71.2% |
| Deferred charges and accrued income | 490/1 | €91 | €83 | -€8 | -8.8% |
| Total equity and liabilities | 10/49 | €640,092 | €665,865 | +€25,773 | +4.0% |
| Equity | 10/15 | €33,417 | €31,030 | -€2,387 | -7.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Capital | 10 | €50,000 | €50,000 | = | 0.0% |
| Issued capital | 100 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,583 | -€18,970 | -€2,387 | -14.4% |
| Amounts payable | 17/49 | €606,675 | €634,835 | +€28,160 | +4.6% |
| Amounts payable within one year | 42/48 | €606,675 | €634,835 | +€28,160 | +4.6% |
| Financial debts | 43 | €385,000 | €385,000 | = | 0.0% |
| Credit institutions | 430/8 | €385,000 | €385,000 | = | 0.0% |
| Trade debts | 44 | €18,150 | €24,311 | +€6,161 | +33.9% |
| Suppliers | 440/4 | €18,150 | €24,311 | +€6,161 | +33.9% |
| Other amounts payable | 47/48 | €203,525 | €225,524 | +€21,999 | +10.8% |
| Other operating charges | 640/8 | €1,053 | €540 | -€513 | -48.7% |
| Gross operating margin | 9900 | -€1,953 | -€1,641 | +€312 | +16.0% |
| Operating profit (loss) | 9901 | -€3,006 | -€2,181 | +€825 | +27.4% |
| Financial charges | 65/66B | €714 | €206 | -€508 | -71.1% |
| Recurring financial charges | 65 | €714 | €206 | -€508 | -71.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,720 | -€2,387 | +€1,333 | +35.8% |
| Profit (loss) for the period | 9904 | -€3,720 | -€2,387 | +€1,333 | +35.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,720 | -€2,387 | +€1,333 | +35.8% |
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 27 October 2026 via checked.be.