HB Pro: what changed
Two fiscal 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 Pro
Largest movements
- Tangible fixed assets -€43,220
down €43,220 (-17.1%), from €252,815 to €209,595
- Cash +€40,170
up €40,170 (+82.4%), from €48,741 to €88,911
mainly Net result for the year (+€57,977) and Depreciation (+€31,317)
- Debts after one year -€21,009
down €21,009 (-66.5%), from €31,612 to €10,603
- Tax, wage and social debts +€13,784
up €13,784 (+104.7%), from €13,165 to €26,949
of which Taxes: +€17,338
- Reserves +€6,310
up €6,310 (+2.9%), from €217,885 to €224,195
- Gross operating margin +€26,840
up €26,840 (+30.4%), from €88,293 to €115,133
- Taxes +€8,012
up €8,012 (+54.7%), from €14,647 to €22,659
- Depreciation -€2,438
down €2,438 (-7.2%), from €33,756 to €31,317
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.
Cash bridge derived
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 | €361,104 | €357,933 | -€3,171 | -0.9% |
| Fixed assets | 21/28 | €252,864 | €209,644 | -€43,220 | -17.1% |
| Tangible fixed assets | 22/27 | €252,815 | €209,595 | -€43,220 | -17.1% |
| Land and buildings | 22 | €210,524 | €193,862 | -€16,662 | -7.9% |
| Plant, machinery and equipment | 23 | €18,398 | €5,841 | -€12,557 | -68.3% |
| Furniture and vehicles | 24 | €23,893 | €9,892 | -€14,001 | -58.6% |
| Financial fixed assets | 28 | €49 | €49 | = | 0.0% |
| Current assets | 29/58 | €108,240 | €148,289 | +€40,049 | +37.0% |
| Amounts receivable within one year | 40/41 | €47,257 | €45,664 | -€1,593 | -3.4% |
| Trade receivables | 40 | €36,487 | €42,192 | +€5,705 | +15.6% |
| Other amounts receivable | 41 | €10,770 | €3,472 | -€7,298 | -67.8% |
| Cash at bank and in hand | 54/58 | €48,741 | €88,911 | +€40,170 | +82.4% |
| Deferred charges and accrued income | 490/1 | €12,242 | €13,714 | +€1,472 | +12.0% |
| Total equity and liabilities | 10/49 | €361,104 | €357,933 | -€3,171 | -0.9% |
| Equity | 10/15 | €272,886 | €279,197 | +€6,310 | +2.3% |
| Contributions | 10/11 | €55,000 | €55,000 | = | 0.0% |
| Reserves | 13 | €217,885 | €224,195 | +€6,310 | +2.9% |
| Distributable reserves | 133 | €217,885 | €224,195 | +€6,310 | +2.9% |
| Profit (loss) carried forward | 14 | €1 | €1 | = | 0.0% |
| Amounts payable | 17/49 | €88,217 | €78,736 | -€9,481 | -10.7% |
| Amounts payable after more than one year | 17 | €31,612 | €10,603 | -€21,009 | -66.5% |
| Financial debts | 170/4 | €31,612 | €10,603 | -€21,009 | -66.5% |
| Amounts payable within one year | 42/48 | €56,605 | €68,133 | +€11,528 | +20.4% |
| Current portion of amounts payable after more than one year | 42 | €20,749 | €21,009 | +€260 | +1.3% |
| Trade debts | 44 | €16,751 | €15,168 | -€1,582 | -9.4% |
| Suppliers | 440/4 | €16,751 | €15,168 | -€1,582 | -9.4% |
| Taxes, remuneration and social security | 45 | €13,165 | €26,949 | +€13,784 | +104.7% |
| Taxes | 450/3 | €6,164 | €23,502 | +€17,338 | +281.3% |
| Remuneration and social security | 454/9 | €7,002 | €3,448 | -€3,554 | -50.8% |
| Other amounts payable | 47/48 | €5,941 | €5,007 | -€934 | -15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,756 | €31,317 | -€2,438 | -7.2% |
| Other operating charges | 640/8 | €2,064 | €2,154 | +€90 | +4.4% |
| Gross operating margin | 9900 | €88,293 | €115,133 | +€26,840 | +30.4% |
| Operating profit (loss) | 9901 | €52,473 | €81,661 | +€29,188 | +55.6% |
| Financial income | 75/76B | €122 | €117 | -€5 | -4.1% |
| Recurring financial income | 75 | €122 | €117 | -€5 | -4.1% |
| Financial charges | 65/66B | €1,516 | €1,142 | -€374 | -24.7% |
| Recurring financial charges | 65 | €1,516 | €1,142 | -€374 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €51,079 | €80,636 | +€29,557 | +57.9% |
| Income taxes | 67/77 | €14,647 | €22,659 | +€8,012 | +54.7% |
| Profit (loss) for the period | 9904 | €36,432 | €57,977 | +€21,545 | +59.1% |
| Profit (loss) for the period to be appropriated | 9905 | €36,432 | €57,977 | +€21,545 | +59.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.