HBP COMPTA: what changed
Two fiscal 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.
HBP COMPTA
Largest movements
- Receivables within one year -€3,346
down €3,346 (-17.7%), from €18,912 to €15,566
of which Trade receivables: -€3,572
- Cash +€2,818
up €2,818 (+13.4%), from €21,107 to €23,925
mainly Receivables within one year (+€3,346) and Depreciation (+€1,758)
- Tangible fixed assets -€1,758
down €1,758 (-28.8%), from €6,096 to €4,338
of which Furniture and vehicles: -€1,225
- Deferred charges and accrued income -€715
down €715 (-57.2%), from €1,251 to €536
- Trade debts -€2,411
down €2,411 (-75.9%), from €3,177 to €766
- Tax, wage and social debts -€1,086
down €1,086 (-24.0%), from €4,520 to €3,434
of which Taxes: -€1,088
- Depreciation -€2,321
down €2,321 (-56.9%), from €4,079 to €1,758
- Other operating charges +€2,112
up €2,112 (+343.4%), from €615 to €2,727
- Gross operating margin -€1,245
down €1,245 (-3.1%), from €40,472 to €39,227
- Taxes -€966
down €966 (-17.4%), from €5,540 to €4,574
- Financial charges -€582
down €582 (-21.9%), from €2,662 to €2,080
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.
Cash bridge derived
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 | €47,416 | €44,415 | -€3,001 | -6.3% |
| Fixed assets | 21/28 | €6,146 | €4,388 | -€1,758 | -28.6% |
| Tangible fixed assets | 22/27 | €6,096 | €4,338 | -€1,758 | -28.8% |
| Plant, machinery and equipment | 23 | €3,892 | €3,359 | -€533 | -13.7% |
| Furniture and vehicles | 24 | €2,204 | €979 | -€1,225 | -55.6% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €41,270 | €40,027 | -€1,243 | -3.0% |
| Amounts receivable within one year | 40/41 | €18,912 | €15,566 | -€3,346 | -17.7% |
| Trade receivables | 40 | €18,912 | €15,340 | -€3,572 | -18.9% |
| Other amounts receivable | 41 | - | €226 | +€226 | |
| Cash at bank and in hand | 54/58 | €21,107 | €23,925 | +€2,818 | +13.4% |
| Deferred charges and accrued income | 490/1 | €1,251 | €536 | -€715 | -57.2% |
| Total equity and liabilities | 10/49 | €47,416 | €44,415 | -€3,001 | -6.3% |
| Equity | 10/15 | €37,701 | €38,097 | +€396 | +1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,241 | €17,637 | +€396 | +2.3% |
| Amounts payable | 17/49 | €9,715 | €6,318 | -€3,397 | -35.0% |
| Amounts payable within one year | 42/48 | €7,727 | €4,277 | -€3,450 | -44.6% |
| Trade debts | 44 | €3,177 | €766 | -€2,411 | -75.9% |
| Suppliers | 440/4 | €3,177 | €766 | -€2,411 | -75.9% |
| Taxes, remuneration and social security | 45 | €4,520 | €3,434 | -€1,086 | -24.0% |
| Taxes | 450/3 | €2,487 | €1,399 | -€1,088 | -43.7% |
| Remuneration and social security | 454/9 | €2,033 | €2,035 | +€2 | +0.1% |
| Other amounts payable | 47/48 | €30 | €77 | +€47 | +156.7% |
| Accrued charges and deferred income | 492/3 | €1,988 | €2,041 | +€53 | +2.7% |
| Remuneration, social security and pensions | 62 | €27,573 | €27,693 | +€120 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,079 | €1,758 | -€2,321 | -56.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€193 | - | +€193 | |
| Other operating charges | 640/8 | €615 | €2,727 | +€2,112 | +343.4% |
| Gross operating margin | 9900 | €40,472 | €39,227 | -€1,245 | -3.1% |
| Operating profit (loss) | 9901 | €8,398 | €7,049 | -€1,349 | -16.1% |
| Financial income | 75/76B | €2 | €1 | -€1 | -50.0% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -50.0% |
| Financial charges | 65/66B | €2,662 | €2,080 | -€582 | -21.9% |
| Recurring financial charges | 65 | €2,662 | €2,080 | -€582 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €5,738 | €4,970 | -€768 | -13.4% |
| Income taxes | 67/77 | €5,540 | €4,574 | -€966 | -17.4% |
| Profit (loss) for the period | 9904 | €198 | €396 | +€198 | +100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €198 | €396 | +€198 | +100.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.