HBS Service: 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.
HBS Service
Largest movements
- Current investments -€1,347
no longer reported in 2024 (was €1,347)
- Cash +€1,347
new in 2024: €1,347
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€366
no longer reported in 2024 (was -€366)
- Financial charges -€262
no longer reported in 2024 (was €262)
- Financial income -€54
no longer reported in 2024 (was €54)
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,176 | €2,176 | = | 0.0% |
| Current assets | 29/58 | €2,176 | €2,176 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €829 | €829 | = | 0.0% |
| Other amounts receivable | 41 | €829 | €829 | = | 0.0% |
| Current investments | 50/53 | €1,347 | - | -€1,347 | |
| Cash at bank and in hand | 54/58 | - | €1,347 | +€1,347 | |
| Total equity and liabilities | 10/49 | €2,176 | €2,176 | = | 0.0% |
| Equity | 10/15 | €2,176 | €2,176 | = | 0.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €676 | €676 | = | 0.0% |
| Gross operating margin | 9900 | -€366 | - | +€366 | |
| Operating profit (loss) | 9901 | -€366 | - | +€366 | |
| Financial income | 75/76B | €54 | - | -€54 | |
| Recurring financial income | 75 | €54 | - | -€54 | |
| Financial charges | 65/66B | €262 | - | -€262 | |
| Recurring financial charges | 65 | €262 | - | -€262 | |
| Profit (loss) for the period before taxes | 9903 | -€574 | - | +€574 | |
| Profit (loss) for the period | 9904 | -€574 | - | +€574 | |
| Profit (loss) for the period to be appropriated | 9905 | -€574 | - | +€574 |
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 22 October 2026 via checked.be.