HBE TRANSPORTS: 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 TRANSPORTS
Largest movements
- Tangible fixed assets +€27,581
up €27,581 (+113%), from €24,364 to €51,945
- Cash +€3,269
up €3,269 (+25.0%), from €13,082 to €16,351
mainly Depreciation (+€13,919) and Net result for the year (+€10,496)
- Profit (loss) carried forward +€10,496
up €10,496 (+160%), from €6,565 to €17,061
- Debts after one year +€10,291
new in 2024: €10,291
- Other debts +€10,207
up €10,207 (+39.2%), from €26,020 to €36,227
- Advances received -€7,908
no longer reported in 2024 (was €7,908)
- Tax, wage and social debts +€5,202
up €5,202 (+216%), from €2,413 to €7,615
of which Taxes: +€3,081
- Gross operating margin +€22,930
up €22,930 (+133%), from €17,182 to €40,112
- Staff costs +€9,847
new in 2024: €9,847
- Depreciation +€5,798
up €5,798 (+71.4%), from €8,121 to €13,919
- Other operating charges +€1,613
up €1,613 (+328%), from €492 to €2,105
- Taxes +€1,177
up €1,177 (+66.0%), from €1,783 to €2,960
From the 2023 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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,906 | €76,295 | +€31,389 | +69.9% |
| Fixed assets | 21/28 | €24,364 | €51,945 | +€27,581 | +113% |
| Tangible fixed assets | 22/27 | €24,364 | €51,945 | +€27,581 | +113% |
| Furniture and vehicles | 24 | €24,364 | €51,945 | +€27,581 | +113% |
| Current assets | 29/58 | €20,542 | €24,351 | +€3,808 | +18.5% |
| Amounts receivable within one year | 40/41 | €7,460 | €7,736 | +€275 | +3.7% |
| Trade receivables | 40 | €7,460 | €7,736 | +€275 | +3.7% |
| Cash at bank and in hand | 54/58 | €13,082 | €16,351 | +€3,269 | +25.0% |
| Deferred charges and accrued income | 490/1 | - | €264 | +€264 | |
| Total equity and liabilities | 10/49 | €44,906 | €76,295 | +€31,389 | +69.9% |
| Equity | 10/15 | €8,565 | €19,061 | +€10,496 | +123% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,565 | €17,061 | +€10,496 | +160% |
| Amounts payable | 17/49 | €36,341 | €57,234 | +€20,893 | +57.5% |
| Amounts payable after more than one year | 17 | - | €10,291 | +€10,291 | |
| Financial debts | 170/4 | - | €10,291 | +€10,291 | |
| Amounts payable within one year | 42/48 | €36,341 | €46,943 | +€10,603 | +29.2% |
| Current portion of amounts payable after more than one year | 42 | - | €3,050 | +€3,050 | |
| Trade debts | 44 | - | €51 | +€51 | |
| Suppliers | 440/4 | - | €51 | +€51 | |
| Advances received on contracts in progress | 46 | €7,908 | - | -€7,908 | |
| Taxes, remuneration and social security | 45 | €2,413 | €7,615 | +€5,202 | +216% |
| Taxes | 450/3 | €2,413 | €5,494 | +€3,081 | +128% |
| Remuneration and social security | 454/9 | - | €2,121 | +€2,121 | |
| Other amounts payable | 47/48 | €26,020 | €36,227 | +€10,207 | +39.2% |
| Remuneration, social security and pensions | 62 | - | €9,847 | +€9,847 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,121 | €13,919 | +€5,798 | +71.4% |
| Other operating charges | 640/8 | €492 | €2,105 | +€1,613 | +328% |
| Gross operating margin | 9900 | €17,182 | €40,112 | +€22,930 | +133% |
| Operating profit (loss) | 9901 | €8,568 | €14,240 | +€5,672 | +66.2% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €221 | €784 | +€563 | +255% |
| Recurring financial charges | 65 | €221 | €784 | +€563 | +255% |
| Profit (loss) for the period before taxes | 9903 | €8,348 | €13,455 | +€5,107 | +61.2% |
| Income taxes | 67/77 | €1,783 | €2,960 | +€1,177 | +66.0% |
| Profit (loss) for the period | 9904 | €6,565 | €10,496 | +€3,930 | +59.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,565 | €10,496 | +€3,930 | +59.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.