HC BEZETTING: 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 BEZETTING
Largest movements
- Receivables within one year +€41,299
up €41,299 (+43.1%), from €95,845 to €137,144
of which Other amounts receivable: +€22,864
- Tangible fixed assets +€7,459
up €7,459 (+16.4%), from €45,579 to €53,037
of which Plant, machinery and equipment: +€5,094
- Cash +€5,526
up €5,526 (+111,183%), from €5 to €5,531
mainly Trade debts (+€46,139) and Depreciation (+€21,851)
- Trade debts +€46,139
up €46,139 (+102%), from €45,298 to €91,437
- Profit (loss) carried forward +€10,277
up €10,277 (+22.0%), from €46,792 to €57,069
- Turnover +€82,365
up €82,365 (+30.9%), from €266,575 to €348,940
- Purchases and services +€73,504
up €73,504 (+40.7%), from €180,519 to €254,023
- Depreciation +€17,625
up €17,625 (+417%), from €4,227 to €21,851
- Gross operating margin +€8,643
up €8,643 (+9.9%), from €86,880 to €95,524
- Other operating charges +€7,701
up €7,701 (+226%), from €3,412 to €11,113
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €144,993 | €199,351 | +€54,357 | +37.5% |
| Fixed assets | 21/28 | €49,144 | €56,224 | +€7,081 | +14.4% |
| Intangible fixed assets | 21 | €565 | €187 | -€378 | -66.8% |
| Tangible fixed assets | 22/27 | €45,579 | €53,037 | +€7,459 | +16.4% |
| Plant, machinery and equipment | 23 | €11,497 | €16,591 | +€5,094 | +44.3% |
| Furniture and vehicles | 24 | €34,082 | €36,446 | +€2,365 | +6.9% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €95,850 | €143,126 | +€47,276 | +49.3% |
| Amounts receivable within one year | 40/41 | €95,845 | €137,144 | +€41,299 | +43.1% |
| Trade receivables | 40 | €59,614 | €78,049 | +€18,435 | +30.9% |
| Other amounts receivable | 41 | €36,231 | €59,095 | +€22,864 | +63.1% |
| Cash at bank and in hand | 54/58 | €5 | €5,531 | +€5,526 | +111,183% |
| Deferred charges and accrued income | 490/1 | - | €452 | +€452 | |
| Total equity and liabilities | 10/49 | €144,993 | €199,351 | +€54,357 | +37.5% |
| Equity | 10/15 | €49,792 | €60,069 | +€10,277 | +20.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,792 | €57,069 | +€10,277 | +22.0% |
| Amounts payable | 17/49 | €95,201 | €139,281 | +€44,080 | +46.3% |
| Amounts payable after more than one year | 17 | €29,777 | €28,391 | -€1,386 | -4.7% |
| Financial debts | 170/4 | €29,777 | €28,391 | -€1,386 | -4.7% |
| Amounts payable within one year | 42/48 | €65,425 | €110,891 | +€45,466 | +69.5% |
| Trade debts | 44 | €45,298 | €91,437 | +€46,139 | +102% |
| Suppliers | 440/4 | €45,298 | €91,437 | +€46,139 | +102% |
| Taxes, remuneration and social security | 45 | €20,127 | €19,454 | -€674 | -3.3% |
| Taxes | 450/3 | €15,398 | €14,724 | -€674 | -4.4% |
| Remuneration and social security | 454/9 | €4,729 | €4,729 | = | 0.0% |
| Turnover | 70 | €266,575 | €348,940 | +€82,365 | +30.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €180,519 | €254,023 | +€73,504 | +40.7% |
| Remuneration, social security and pensions | 62 | €50,889 | €43,343 | -€7,546 | -14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,227 | €21,851 | +€17,625 | +417% |
| Other operating charges | 640/8 | €3,412 | €11,113 | +€7,701 | +226% |
| Non-recurring operating charges | 66A | - | €150 | +€150 | |
| Gross operating margin | 9900 | €86,880 | €95,524 | +€8,643 | +9.9% |
| Operating profit (loss) | 9901 | €28,353 | €19,067 | -€9,286 | -32.8% |
| Financial income | 75/76B | - | €96 | +€96 | |
| Recurring financial income | 75 | - | €96 | +€96 | |
| Financial charges | 65/66B | €1,497 | €606 | -€891 | -59.5% |
| Recurring financial charges | 65 | €1,497 | €606 | -€891 | -59.5% |
| Profit (loss) for the period before taxes | 9903 | €26,856 | €18,557 | -€8,299 | -30.9% |
| Income taxes | 67/77 | €6,444 | €8,280 | +€1,836 | +28.5% |
| Profit (loss) for the period | 9904 | €20,412 | €10,277 | -€10,134 | -49.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,412 | €10,277 | -€10,134 | -49.6% |
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 19 October 2026 via checked.be.