HB SERVICE: 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 SERVICE
Largest movements
- Receivables within one year -€4,396
no longer reported in 2025 (was €4,396)
of which Other amounts receivable: -€3,796
- Cash +€1,711
up €1,711 (+53.8%), from €3,180 to €4,891
mainly Receivables within one year (+€4,396) and Tax, wage and social debts (+€3,244)
- Financial fixed assets +€300
new in 2025: €300
- Profit (loss) carried forward -€6,558
down €6,558 (-82.2%), from €7,983 to €1,425
- Tax, wage and social debts +€3,244
up €3,244 (+5,278%), from €61 to €3,305
- Trade debts +€922
up €922 (+123%), from €752 to €1,675
- Gross operating margin -€9,813
down €9,813, from €5,143 to -€4,670
- Taxes +€1,298
up €1,298 (+2,401%), from €54 to €1,352
- Other operating charges +€352
up €352 (+1,004%), from €35 to €387
- Financial charges +€73
up €73 (+96.4%), from €76 to €149
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 | €8,896 | €6,512 | -€2,385 | -26.8% |
| Fixed assets | 21/28 | - | €300 | +€300 | |
| Financial fixed assets | 28 | - | €300 | +€300 | |
| Current assets | 29/58 | €8,896 | €6,212 | -€2,685 | -30.2% |
| Stocks and contracts in progress | 3 | €1,321 | €1,321 | = | 0.0% |
| Stocks | 30/36 | €1,321 | €1,321 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,396 | - | -€4,396 | |
| Trade receivables | 40 | €600 | - | -€600 | |
| Other amounts receivable | 41 | €3,796 | - | -€3,796 | |
| Cash at bank and in hand | 54/58 | €3,180 | €4,891 | +€1,711 | +53.8% |
| Total equity and liabilities | 10/49 | €8,896 | €6,512 | -€2,385 | -26.8% |
| Equity | 10/15 | €8,083 | €1,525 | -€6,558 | -81.1% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Capital | 10 | €100 | - | -€100 | |
| Issued capital | 100 | €100 | - | -€100 | |
| Contributions outside capital | 11 | - | €100 | +€100 | |
| Other | 1109/19 | - | €100 | +€100 | |
| Profit (loss) carried forward | 14 | €7,983 | €1,425 | -€6,558 | -82.2% |
| Amounts payable | 17/49 | €814 | €4,987 | +€4,173 | +513% |
| Amounts payable within one year | 42/48 | €814 | €4,987 | +€4,173 | +513% |
| Trade debts | 44 | €752 | €1,675 | +€922 | +123% |
| Suppliers | 440/4 | €752 | €1,675 | +€922 | +123% |
| Taxes, remuneration and social security | 45 | €61 | €3,305 | +€3,244 | +5,278% |
| Taxes | 450/3 | €61 | €3,305 | +€3,244 | +5,278% |
| Other amounts payable | 47/48 | - | €7 | +€7 | |
| Other operating charges | 640/8 | €35 | €387 | +€352 | +1,004% |
| Gross operating margin | 9900 | €5,143 | -€4,670 | -€9,813 | |
| Operating profit (loss) | 9901 | €5,108 | -€5,057 | -€10,164 | |
| Financial charges | 65/66B | €76 | €149 | +€73 | +96.4% |
| Recurring financial charges | 65 | €76 | €149 | +€73 | +96.4% |
| Profit (loss) for the period before taxes | 9903 | €5,032 | -€5,206 | -€10,238 | |
| Income taxes | 67/77 | €54 | €1,352 | +€1,298 | +2,401% |
| Profit (loss) for the period | 9904 | €4,978 | -€6,558 | -€11,536 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,978 | -€6,558 | -€11,536 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.