HBB SERVICES: 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.
HBB SERVICES
Largest movements
- Receivables within one year -€15,253
down €15,253 (-47.7%), from €31,970 to €16,717
of which Trade receivables: -€15,995
- Tangible fixed assets +€13,381
up €13,381 (+75.7%), from €17,680 to €31,061
- Cash +€818
up €818 (+6,272%), from €13 to €831
mainly Receivables within one year (+€15,253) and Depreciation (+€6,609)
- Trade debts -€7,249
down €7,249 (-53.8%), from €13,485 to €6,236
- Tax, wage and social debts +€3,408
up €3,408 (+20.2%), from €16,855 to €20,264
of which Remuneration and social security: +€6,804
- Profit (loss) carried forward +€2,787
up €2,787 (+40.3%), from €6,923 to €9,710
- Staff costs +€67,041
up €67,041 (+153%), from €43,850 to €110,892
- Gross operating margin +€38,356
up €38,356 (+42.7%), from €89,918 to €128,274
- Depreciation +€3,896
up €3,896 (+144%), from €2,713 to €6,609
- Other operating charges +€2,562
up €2,562 (+368%), from €697 to €3,259
- Taxes +€2,384
up €2,384 (+111%), from €2,143 to €4,527
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 | €49,663 | €48,609 | -€1,054 | -2.1% |
| Fixed assets | 21/28 | €17,680 | €31,061 | +€13,381 | +75.7% |
| Tangible fixed assets | 22/27 | €17,680 | €31,061 | +€13,381 | +75.7% |
| Furniture and vehicles | 24 | €17,680 | €31,061 | +€13,381 | +75.7% |
| Current assets | 29/58 | €31,983 | €17,548 | -€14,435 | -45.1% |
| Amounts receivable within one year | 40/41 | €31,970 | €16,717 | -€15,253 | -47.7% |
| Trade receivables | 40 | €18,857 | €2,862 | -€15,995 | -84.8% |
| Other amounts receivable | 41 | €13,112 | €13,855 | +€743 | +5.7% |
| Cash at bank and in hand | 54/58 | €13 | €831 | +€818 | +6,272% |
| Total equity and liabilities | 10/49 | €49,663 | €48,609 | -€1,054 | -2.1% |
| Equity | 10/15 | €19,323 | €22,110 | +€2,787 | +14.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,923 | €9,710 | +€2,787 | +40.3% |
| Amounts payable | 17/49 | €30,340 | €26,500 | -€3,841 | -12.7% |
| Amounts payable within one year | 42/48 | €30,340 | €26,500 | -€3,841 | -12.7% |
| Trade debts | 44 | €13,485 | €6,236 | -€7,249 | -53.8% |
| Suppliers | 440/4 | €13,485 | €6,236 | -€7,249 | -53.8% |
| Taxes, remuneration and social security | 45 | €16,855 | €20,264 | +€3,408 | +20.2% |
| Taxes | 450/3 | €7,477 | €4,082 | -€3,395 | -45.4% |
| Remuneration and social security | 454/9 | €9,378 | €16,182 | +€6,804 | +72.5% |
| Remuneration, social security and pensions | 62 | €43,850 | €110,892 | +€67,041 | +153% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,713 | €6,609 | +€3,896 | +144% |
| Other operating charges | 640/8 | €697 | €3,259 | +€2,562 | +368% |
| Gross operating margin | 9900 | €89,918 | €128,274 | +€38,356 | +42.7% |
| Operating profit (loss) | 9901 | €42,657 | €7,514 | -€35,143 | -82.4% |
| Financial charges | 65/66B | €2 | €200 | +€199 | +11,757% |
| Recurring financial charges | 65 | €2 | €200 | +€199 | +11,757% |
| Profit (loss) for the period before taxes | 9903 | €42,655 | €7,314 | -€35,342 | -82.9% |
| Income taxes | 67/77 | €2,143 | €4,527 | +€2,384 | +111% |
| Profit (loss) for the period | 9904 | €40,512 | €2,787 | -€37,726 | -93.1% |
| Profit (loss) for the period to be appropriated | 9905 | €40,512 | €2,787 | -€37,726 | -93.1% |
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 15 October 2026 via checked.be.