HBA Construct: 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.
HBA Construct
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year -€26,388
down €26,388 (-25.7%), from €102,823 to €76,435
- Profit (loss) carried forward +€22,000
up €22,000 (+16.5%), from -€133,562 to -€111,562
- Other debts +€4,452
up €4,452 (+266.5%), from €1,671 to €6,123
- Trade debts -€64
down €64 (-13.6%), from €468 to €405
- Gross operating margin +€22,064
up €22,064, from -€64 to €22,000
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total equity and liabilities | 10/49 | €0 | €0 | = | |
| Equity | 10/15 | -€104,962 | -€82,962 | +€22,000 | +21.0% |
| Contributions | 10/11 | €28,600 | €28,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€133,562 | -€111,562 | +€22,000 | +16.5% |
| Amounts payable | 17/49 | €104,962 | €82,962 | -€22,000 | -21.0% |
| Amounts payable after more than one year | 17 | €102,823 | €76,435 | -€26,388 | -25.7% |
| Financial debts | 170/4 | €102,823 | €76,435 | -€26,388 | -25.7% |
| Amounts payable within one year | 42/48 | €2,139 | €6,527 | +€4,388 | +205.2% |
| Trade debts | 44 | €468 | €405 | -€64 | -13.6% |
| Suppliers | 440/4 | €468 | €405 | -€64 | -13.6% |
| Other amounts payable | 47/48 | €1,671 | €6,123 | +€4,452 | +266.5% |
| Gross operating margin | 9900 | -€64 | €22,000 | +€22,064 | |
| Operating profit (loss) | 9901 | -€64 | €22,000 | +€22,064 | |
| Profit (loss) for the period before taxes | 9903 | -€64 | €22,000 | +€22,064 | |
| Profit (loss) for the period | 9904 | -€64 | €22,000 | +€22,064 | |
| Profit (loss) for the period to be appropriated | 9905 | -€64 | €22,000 | +€22,064 |
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 10 October 2026 via checked.be.