HC ADMIN: 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.
HC ADMIN
Largest movements
- Receivables within one year +€1,705
up €1,705 (+33.3%), from €5,124 to €6,829
- Cash -€732
down €732 (-98.6%), from €742 to €10
mainly Other debts (-€3,424) and Receivables within one year (-€1,705)
- Deferred charges and accrued income -€249
no longer reported in 2025 (was €249)
- Other debts -€3,424
down €3,424 (-97.6%), from €3,508 to €85
- Profit (loss) carried forward +€2,319
up €2,319 (+731%), from €317 to €2,637
- Tax, wage and social debts +€1,828
up €1,828 (+631%), from €290 to €2,118
- Gross operating margin +€2,504
up €2,504 (+268%), from €933 to €3,437
- Purchases and services -€2,216
down €2,216 (-26.7%), from €8,311 to €6,096
- Taxes +€565
up €565 (+1,451%), from €39 to €604
- Other operating charges -€312
down €312 (-40.1%), from €778 to €465
- Turnover +€288
up €288 (+3.1%), from €9,245 to €9,533
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 | €6,115 | €6,839 | +€724 | +11.8% |
| Current assets | 29/58 | €6,115 | €6,839 | +€724 | +11.8% |
| Amounts receivable within one year | 40/41 | €5,124 | €6,829 | +€1,705 | +33.3% |
| Trade receivables | 40 | €5,124 | €6,829 | +€1,705 | +33.3% |
| Cash at bank and in hand | 54/58 | €742 | €10 | -€732 | -98.6% |
| Deferred charges and accrued income | 490/1 | €249 | - | -€249 | |
| Total equity and liabilities | 10/49 | €6,115 | €6,839 | +€724 | +11.8% |
| Equity | 10/15 | €2,317 | €4,637 | +€2,319 | +100% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €317 | €2,637 | +€2,319 | +731% |
| Amounts payable | 17/49 | €3,798 | €2,203 | -€1,596 | -42.0% |
| Amounts payable within one year | 42/48 | €3,798 | €2,203 | -€1,596 | -42.0% |
| Trade debts | 44 | - | €0 | = | |
| Suppliers | 440/4 | - | €0 | = | |
| Taxes, remuneration and social security | 45 | €290 | €2,118 | +€1,828 | +631% |
| Taxes | 450/3 | €290 | €2,118 | +€1,828 | +631% |
| Other amounts payable | 47/48 | €3,508 | €85 | -€3,424 | -97.6% |
| Turnover | 70 | €9,245 | €9,533 | +€288 | +3.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €8,311 | €6,096 | -€2,216 | -26.7% |
| Other operating charges | 640/8 | €778 | €465 | -€312 | -40.1% |
| Gross operating margin | 9900 | €933 | €3,437 | +€2,504 | +268% |
| Operating profit (loss) | 9901 | €156 | €2,972 | +€2,816 | +1,808% |
| Financial charges | 65/66B | €66 | €48 | -€19 | -27.9% |
| Recurring financial charges | 65 | €66 | €48 | -€19 | -27.9% |
| Profit (loss) for the period before taxes | 9903 | €89 | €2,924 | +€2,834 | +3,169% |
| Income taxes | 67/77 | €39 | €604 | +€565 | +1,451% |
| Profit (loss) for the period | 9904 | €50 | €2,319 | +€2,269 | +4,495% |
| Profit (loss) for the period to be appropriated | 9905 | €50 | €2,319 | +€2,269 | +4,495% |
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 16 October 2026 via checked.be.