HBS Services: 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 Services
Largest movements
- Cash +€10,192
up €10,192 (+479%), from €2,127 to €12,318
mainly Trade debts (+€11,536) and Tax, wage and social debts (+€4,108)
- Stocks and contracts +€1,341
up €1,341 (+550%), from €244 to €1,585
- Trade debts +€11,536
up €11,536 (+1,089%), from €1,059 to €12,595
- Tax, wage and social debts +€4,108
up €4,108 (+220%), from €1,869 to €5,977
- Profit (loss) carried forward -€3,481
down €3,481 (-83.1%), from -€4,187 to -€7,668
- Other debts -€630
no longer reported in 2025 (was €630)
- Gross operating margin +€11,636
up €11,636, from -€2,252 to €9,385
- Staff costs +€11,338
new in 2025: €11,338
- Other operating charges +€327
up €327 (+32.9%), from €995 to €1,322
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 | €2,371 | €13,903 | +€11,533 | +486% |
| Current assets | 29/58 | €2,371 | €13,903 | +€11,533 | +486% |
| Stocks and contracts in progress | 3 | €244 | €1,585 | +€1,341 | +550% |
| Stocks | 30/36 | €244 | €1,585 | +€1,341 | +550% |
| Cash at bank and in hand | 54/58 | €2,127 | €12,318 | +€10,192 | +479% |
| Total equity and liabilities | 10/49 | €2,371 | €13,903 | +€11,533 | +486% |
| Equity | 10/15 | -€1,187 | -€4,668 | -€3,481 | -293% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,187 | -€7,668 | -€3,481 | -83.1% |
| Amounts payable | 17/49 | €3,558 | €18,571 | +€15,013 | +422% |
| Amounts payable within one year | 42/48 | €3,558 | €18,571 | +€15,013 | +422% |
| Trade debts | 44 | €1,059 | €12,595 | +€11,536 | +1,089% |
| Suppliers | 440/4 | €1,059 | €12,595 | +€11,536 | +1,089% |
| Taxes, remuneration and social security | 45 | €1,869 | €5,977 | +€4,108 | +220% |
| Taxes | 450/3 | €1,869 | €5,977 | +€4,108 | +220% |
| Other amounts payable | 47/48 | €630 | - | -€630 | |
| Remuneration, social security and pensions | 62 | - | €11,338 | +€11,338 | |
| Other operating charges | 640/8 | €995 | €1,322 | +€327 | +32.9% |
| Gross operating margin | 9900 | -€2,252 | €9,385 | +€11,636 | |
| Operating profit (loss) | 9901 | -€3,247 | -€3,276 | -€29 | -0.9% |
| Financial charges | 65/66B | €250 | €205 | -€45 | -18.0% |
| Recurring financial charges | 65 | €250 | €205 | -€45 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,496 | -€3,481 | +€16 | +0.5% |
| Profit (loss) for the period | 9904 | -€3,496 | -€3,481 | +€16 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,496 | -€3,481 | +€16 | +0.5% |
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 15 October 2026 via checked.be.