HBBH: 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.
HBBH
Largest movements
- Receivables within one year -€18,150
down €18,150 (-82.1%), from €22,100 to €3,950
- Cash -€3,039
down €3,039 (-67.2%), from €4,521 to €1,483
mainly Other debts (-€24,722) and Tax, wage and social debts (-€5,087)
- Other debts -€24,722
down €24,722 (-16.1%), from €153,956 to €129,234
- Reserves +€7,297
up €7,297 (+172%), from €4,233 to €11,530
of which Distributable reserves: +€7,297
- Tax, wage and social debts -€5,087
down €5,087 (-23.6%), from €21,564 to €16,477
of which Taxes: -€3,996
- Gross operating margin +€10,292
up €10,292 (+42.3%), from €24,337 to €34,629
- Taxes +€3,790
up €3,790 (+3,276%), from €116 to €3,906
- Staff costs +€756
up €756 (+3.6%), from €20,929 to €21,685
- Financial charges -€706
down €706 (-38.9%), from €1,813 to €1,107
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 | €201,493 | €180,110 | -€21,383 | -10.6% |
| Fixed assets | 21/28 | €171,900 | €171,900 | = | 0.0% |
| Financial fixed assets | 28 | €171,900 | €171,900 | = | 0.0% |
| Current assets | 29/58 | €29,593 | €8,210 | -€21,383 | -72.3% |
| Amounts receivable within one year | 40/41 | €22,100 | €3,950 | -€18,150 | -82.1% |
| Trade receivables | 40 | €22,100 | €3,950 | -€18,150 | -82.1% |
| Cash at bank and in hand | 54/58 | €4,521 | €1,483 | -€3,039 | -67.2% |
| Deferred charges and accrued income | 490/1 | €2,972 | €2,777 | -€195 | -6.5% |
| Total equity and liabilities | 10/49 | €201,493 | €180,110 | -€21,383 | -10.6% |
| Equity | 10/15 | €22,783 | €30,080 | +€7,297 | +32.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €4,233 | €11,530 | +€7,297 | +172% |
| Non-distributable reserves | 130/1 | €229 | €229 | = | 0.0% |
| Reserves not available under the articles | 1311 | €229 | €229 | = | 0.0% |
| Distributable reserves | 133 | €4,003 | €11,300 | +€7,297 | +182% |
| Amounts payable | 17/49 | €178,711 | €150,030 | -€28,680 | -16.0% |
| Amounts payable within one year | 42/48 | €178,711 | €150,030 | -€28,680 | -16.0% |
| Trade debts | 44 | €3,191 | €4,319 | +€1,129 | +35.4% |
| Suppliers | 440/4 | €3,191 | €4,319 | +€1,129 | +35.4% |
| Taxes, remuneration and social security | 45 | €21,564 | €16,477 | -€5,087 | -23.6% |
| Taxes | 450/3 | €12,380 | €8,384 | -€3,996 | -32.3% |
| Remuneration and social security | 454/9 | €9,184 | €8,093 | -€1,091 | -11.9% |
| Other amounts payable | 47/48 | €153,956 | €129,234 | -€24,722 | -16.1% |
| Remuneration, social security and pensions | 62 | €20,929 | €21,685 | +€756 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €140 | - | -€140 | |
| Other operating charges | 640/8 | €792 | €634 | -€159 | -20.0% |
| Gross operating margin | 9900 | €24,337 | €34,629 | +€10,292 | +42.3% |
| Operating profit (loss) | 9901 | €2,475 | €12,310 | +€9,835 | +397% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €1,813 | €1,107 | -€706 | -38.9% |
| Recurring financial charges | 65 | €1,813 | €1,107 | -€706 | -38.9% |
| Profit (loss) for the period before taxes | 9903 | €663 | €11,203 | +€10,540 | +1,589% |
| Income taxes | 67/77 | €116 | €3,906 | +€3,790 | +3,276% |
| Profit (loss) for the period | 9904 | €548 | €7,297 | +€6,749 | +1,232% |
| Profit (loss) for the period to be appropriated | 9905 | €548 | €7,297 | +€6,749 | +1,232% |
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 28 October 2026 via checked.be.