HBE DIFFUSION: 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.
HBE DIFFUSION
Largest movements
- Receivables within one year -€28,322
down €28,322 (-81.5%), from €34,743 to €6,422
of which Other amounts receivable: -€27,537
- Cash -€21,456
down €21,456 (-50.9%), from €42,188 to €20,732
- Tangible fixed assets -€15,924
down €15,924 (-82.1%), from €19,407 to €3,483
of which Leasing and similar rights: -€14,364
- Stocks and contracts -€10,092
down €10,092 (-41.9%), from €24,085 to €13,993
- Profit (loss) carried forward -€58,323
down €58,323, from €32,986 to -€25,337
- Debts after one year -€11,281
no longer reported in 2024 (was €11,281)
- Tax, wage and social debts -€10,526
down €10,526 (-26.6%), from €39,541 to €29,014
of which Taxes: -€19,764
- Other debts +€5,893
up €5,893 (+737%), from €800 to €6,693
- Trade debts -€1,786
down €1,786 (-23.0%), from €7,778 to €5,993
- Gross operating margin -€86,660
down €86,660 (-70.1%), from €123,645 to €36,985
- Taxes -€16,733
no longer reported in 2024 (was €16,733)
- Staff costs -€2,717
down €2,717 (-5.0%), from €54,118 to €51,401
- Depreciation +€2,703
up €2,703 (+304%), from €888 to €3,591
From the 2020 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2020 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €120,423 | €44,630 | -€75,793 | -62.9% |
| Fixed assets | 21/28 | €19,407 | €3,483 | -€15,924 | -82.1% |
| Tangible fixed assets | 22/27 | €19,407 | €3,483 | -€15,924 | -82.1% |
| Furniture and vehicles | 24 | €1,560 | - | -€1,560 | |
| Leasing and similar rights | 25 | €17,847 | €3,483 | -€14,364 | -80.5% |
| Current assets | 29/58 | €101,016 | €41,147 | -€59,869 | -59.3% |
| Stocks and contracts in progress | 3 | €24,085 | €13,993 | -€10,092 | -41.9% |
| Stocks | 30/36 | €24,085 | €13,993 | -€10,092 | -41.9% |
| Amounts receivable within one year | 40/41 | €34,743 | €6,422 | -€28,322 | -81.5% |
| Trade receivables | 40 | €7,096 | €6,312 | -€785 | -11.1% |
| Other amounts receivable | 41 | €27,647 | €110 | -€27,537 | -99.6% |
| Cash at bank and in hand | 54/58 | €42,188 | €20,732 | -€21,456 | -50.9% |
| Total equity and liabilities | 10/49 | €120,423 | €44,630 | -€75,793 | -62.9% |
| Equity | 10/15 | €58,438 | €114 | -€58,323 | -99.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €6,859 | €6,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,986 | -€25,337 | -€58,323 | |
| Amounts payable | 17/49 | €61,985 | €44,515 | -€17,470 | -28.2% |
| Amounts payable after more than one year | 17 | €11,281 | - | -€11,281 | |
| Financial debts | 170/4 | €11,281 | - | -€11,281 | |
| Amounts payable within one year | 42/48 | €50,704 | €44,515 | -€6,189 | -12.2% |
| Current portion of amounts payable after more than one year | 42 | €2,585 | €2,815 | +€230 | +8.9% |
| Trade debts | 44 | €7,778 | €5,993 | -€1,786 | -23.0% |
| Suppliers | 440/4 | €7,778 | €5,993 | -€1,786 | -23.0% |
| Taxes, remuneration and social security | 45 | €39,541 | €29,014 | -€10,526 | -26.6% |
| Taxes | 450/3 | €26,247 | €6,482 | -€19,764 | -75.3% |
| Remuneration and social security | 454/9 | €13,294 | €22,532 | +€9,238 | +69.5% |
| Other amounts payable | 47/48 | €800 | €6,693 | +€5,893 | +737% |
| Remuneration, social security and pensions | 62 | €54,118 | €51,401 | -€2,717 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €888 | €3,591 | +€2,703 | +304% |
| Other operating charges | 640/8 | €1,850 | €1,070 | -€780 | -42.2% |
| Gross operating margin | 9900 | €123,645 | €36,985 | -€86,660 | -70.1% |
| Operating profit (loss) | 9901 | €66,789 | -€19,077 | -€85,867 | |
| Financial income | 75/76B | €408 | €0 | -€408 | -99.9% |
| Recurring financial income | 75 | €408 | €0 | -€408 | -99.9% |
| Financial charges | 65/66B | €1,301 | €622 | -€679 | -52.2% |
| Recurring financial charges | 65 | €1,301 | €622 | -€679 | -52.2% |
| Profit (loss) for the period before taxes | 9903 | €65,896 | -€19,699 | -€85,595 | |
| Income taxes | 67/77 | €16,733 | - | -€16,733 | |
| Profit (loss) for the period | 9904 | €49,163 | -€19,699 | -€68,862 | |
| Profit (loss) for the period to be appropriated | 9905 | €49,163 | -€19,699 | -€68,862 |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.