HC PLANET: 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.
HC PLANET
Largest movements
- Receivables within one year +€142,644
up €142,644 (+170.8%), from €83,492 to €226,136
of which Trade receivables: +€143,751
- Cash -€44,491
down €44,491 (-39.1%), from €113,864 to €69,374
mainly Trade debts (-€661,951) and Receivables within one year (-€142,644)
- Tangible fixed assets -€18,942
down €18,942 (-2.9%), from €657,948 to €639,005
of which Land and buildings: -€28,608
- Deferred charges and accrued income +€13,179
up €13,179 (+144.7%), from €9,109 to €22,288
- Trade debts -€661,951
down €661,951 (-90.0%), from €735,841 to €73,891
- Debts after one year +€626,809
up €626,809 (+5173.4%), from €12,116 to €638,925
- Accrued charges and deferred income +€84,760
new in 2025: €84,760
- Current portion of long-term debt +€30,173
up €30,173 (+454.4%), from €6,641 to €36,813
- Reserves +€24,461
up €24,461 (+29.3%), from €83,573 to €108,034
- Depreciation -€45,623
down €45,623 (-55.6%), from €82,066 to €36,443
- Financial charges +€18,329
up €18,329 (+731.7%), from €2,505 to €20,834
- Staff costs +€13,017
up €13,017 (+9.2%), from €140,779 to €153,796
- Gross operating margin -€5,929
down €5,929 (-2.3%), from €255,073 to €249,144
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 | €900,181 | €987,638 | +€87,458 | +9.7% |
| Fixed assets | 21/28 | €663,798 | €639,005 | -€24,792 | -3.7% |
| Tangible fixed assets | 22/27 | €657,948 | €639,005 | -€18,942 | -2.9% |
| Land and buildings | 22 | €651,141 | €622,534 | -€28,608 | -4.4% |
| Plant, machinery and equipment | 23 | €5,439 | €13,022 | +€7,583 | +139.4% |
| Furniture and vehicles | 24 | €1,367 | €3,450 | +€2,083 | +152.3% |
| Financial fixed assets | 28 | €5,850 | €0 | -€5,850 | -100.0% |
| Current assets | 29/58 | €236,383 | €348,633 | +€112,250 | +47.5% |
| Amounts receivable after more than one year | 29 | €21,894 | €22,810 | +€917 | +4.2% |
| Other amounts receivable | 291 | €21,894 | €22,810 | +€917 | +4.2% |
| Stocks and contracts in progress | 3 | €8,025 | €8,025 | = | 0.0% |
| Stocks | 30/36 | €8,025 | €8,025 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €83,492 | €226,136 | +€142,644 | +170.8% |
| Trade receivables | 40 | €81,756 | €225,507 | +€143,751 | +175.8% |
| Other amounts receivable | 41 | €1,736 | €629 | -€1,107 | -63.8% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €113,864 | €69,374 | -€44,491 | -39.1% |
| Deferred charges and accrued income | 490/1 | €9,109 | €22,288 | +€13,179 | +144.7% |
| Total equity and liabilities | 10/49 | €900,181 | €987,638 | +€87,458 | +9.7% |
| Equity | 10/15 | €101,573 | €126,034 | +€24,461 | +24.1% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Reserves | 13 | €83,573 | €108,034 | +€24,461 | +29.3% |
| Distributable reserves | 133 | €83,573 | €108,034 | +€24,461 | +29.3% |
| Amounts payable | 17/49 | €798,608 | €861,604 | +€62,997 | +7.9% |
| Amounts payable after more than one year | 17 | €12,116 | €638,925 | +€626,809 | +5173.4% |
| Financial debts | 170/4 | €12,116 | €638,925 | +€626,809 | +5173.4% |
| Amounts payable within one year | 42/48 | €786,492 | €137,920 | -€648,572 | -82.5% |
| Current portion of amounts payable after more than one year | 42 | €6,641 | €36,813 | +€30,173 | +454.4% |
| Financial debts | 43 | - | €22 | +€22 | |
| Credit institutions | 430/8 | - | €22 | +€22 | |
| Trade debts | 44 | €735,841 | €73,891 | -€661,951 | -90.0% |
| Suppliers | 440/4 | €735,841 | €73,891 | -€661,951 | -90.0% |
| Taxes, remuneration and social security | 45 | €44,010 | €27,194 | -€16,815 | -38.2% |
| Taxes | 450/3 | €27,720 | €4,416 | -€23,304 | -84.1% |
| Remuneration and social security | 454/9 | €16,290 | €22,779 | +€6,489 | +39.8% |
| Accrued charges and deferred income | 492/3 | - | €84,760 | +€84,760 | |
| Non-recurring operating income | 76A | €222 | €0 | -€222 | -100.0% |
| Remuneration, social security and pensions | 62 | €140,779 | €153,796 | +€13,017 | +9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,066 | €36,443 | -€45,623 | -55.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €6,156 | €4,374 | -€1,782 | -28.9% |
| Gross operating margin | 9900 | €255,073 | €249,144 | -€5,929 | -2.3% |
| Operating profit (loss) | 9901 | €26,071 | €54,530 | +€28,459 | +109.2% |
| Financial income | 75/76B | €1,831 | €1,236 | -€594 | -32.5% |
| Recurring financial income | 75 | €1,831 | €1,236 | -€594 | -32.5% |
| Financial charges | 65/66B | €2,505 | €20,834 | +€18,329 | +731.7% |
| Recurring financial charges | 65 | €2,505 | €20,834 | +€18,329 | +731.7% |
| Profit (loss) for the period before taxes | 9903 | €25,397 | €34,933 | +€9,536 | +37.5% |
| Income taxes | 67/77 | €8,821 | €10,472 | +€1,651 | +18.7% |
| Profit (loss) for the period | 9904 | €16,576 | €24,461 | +€7,885 | +47.6% |
| Profit (loss) for the period to be appropriated | 9905 | €16,576 | €24,461 | +€7,885 | +47.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.