HBI TECHNOLOGY: 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.
HBI TECHNOLOGY
Largest movements
- Cash +€11,436
up €11,436 (+21.7%), from €52,624 to €64,060
mainly Net result for the year (+€14,294) and Accrued charges and deferred income (+€7,381)
- Tangible fixed assets -€2,228
down €2,228 (-37.9%), from €5,882 to €3,654
- Receivables within one year +€2,021
up €2,021 (+14.9%), from €13,554 to €15,575
of which Trade receivables: +€1,910
- Deferred charges and accrued income +€1,220
new in 2025: €1,220
- Reserves +€14,294
up €14,294 (+25.4%), from €56,322 to €70,615
- Tax, wage and social debts -€8,731
down €8,731 (-96.5%), from €9,043 to €312
- Accrued charges and deferred income +€7,381
new in 2025: €7,381
- Gross operating margin -€14,395
down €14,395 (-39.6%), from €36,316 to €21,922
- Taxes -€3,069
down €3,069 (-41.6%), from €7,381 to €4,312
- Depreciation -€936
down €936 (-23.2%), from €4,030 to €3,094
- Financial income +€728
up €728 (+53,145%), from €1 to €729
- Other operating charges +€501
up €501 (+167%), from €300 to €801
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 | €72,059 | €84,509 | +€12,450 | +17.3% |
| Fixed assets | 21/28 | €5,882 | €3,654 | -€2,228 | -37.9% |
| Tangible fixed assets | 22/27 | €5,882 | €3,654 | -€2,228 | -37.9% |
| Furniture and vehicles | 24 | €5,882 | €3,654 | -€2,228 | -37.9% |
| Current assets | 29/58 | €66,178 | €80,855 | +€14,678 | +22.2% |
| Amounts receivable within one year | 40/41 | €13,554 | €15,575 | +€2,021 | +14.9% |
| Trade receivables | 40 | €9,150 | €11,060 | +€1,910 | +20.9% |
| Other amounts receivable | 41 | €4,404 | €4,515 | +€111 | +2.5% |
| Cash at bank and in hand | 54/58 | €52,624 | €64,060 | +€11,436 | +21.7% |
| Deferred charges and accrued income | 490/1 | - | €1,220 | +€1,220 | |
| Total equity and liabilities | 10/49 | €72,059 | €84,509 | +€12,450 | +17.3% |
| Equity | 10/15 | €62,522 | €76,815 | +€14,294 | +22.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €56,322 | €70,615 | +€14,294 | +25.4% |
| Distributable reserves | 133 | €56,322 | €70,615 | +€14,294 | +25.4% |
| Amounts payable | 17/49 | €9,538 | €7,694 | -€1,844 | -19.3% |
| Amounts payable within one year | 42/48 | €9,538 | €312 | -€9,225 | -96.7% |
| Trade debts | 44 | €495 | - | -€495 | |
| Suppliers | 440/4 | €495 | - | -€495 | |
| Taxes, remuneration and social security | 45 | €9,043 | €312 | -€8,731 | -96.5% |
| Taxes | 450/3 | €9,043 | €312 | -€8,731 | -96.5% |
| Accrued charges and deferred income | 492/3 | - | €7,381 | +€7,381 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,030 | €3,094 | -€936 | -23.2% |
| Other operating charges | 640/8 | €300 | €801 | +€501 | +167% |
| Gross operating margin | 9900 | €36,316 | €21,922 | -€14,395 | -39.6% |
| Operating profit (loss) | 9901 | €31,986 | €18,027 | -€13,960 | -43.6% |
| Financial income | 75/76B | €1 | €729 | +€728 | +53,145% |
| Recurring financial income | 75 | €1 | €729 | +€728 | +53,145% |
| Financial charges | 65/66B | €89 | €150 | +€61 | +69.1% |
| Recurring financial charges | 65 | €89 | €150 | +€61 | +69.1% |
| Profit (loss) for the period before taxes | 9903 | €31,899 | €18,606 | -€13,293 | -41.7% |
| Income taxes | 67/77 | €7,381 | €4,312 | -€3,069 | -41.6% |
| Profit (loss) for the period | 9904 | €24,518 | €14,294 | -€10,224 | -41.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,518 | €14,294 | -€10,224 | -41.7% |
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 22 October 2026 via checked.be.