HCTech Software: 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.
HCTech Software
Largest movements
- Cash +€17,882
up €17,882 (+145%), from €12,365 to €30,247
mainly Net result for the year (+€27,643) and Tax, wage and social debts (+€5,900)
- Receivables after one year +€3,475
new in 2025: €3,475
- Profit (loss) carried forward +€27,643
up €27,643 (+340%), from €8,134 to €35,777
- Other debts -€11,681
down €11,681 (-98.0%), from €11,925 to €244
- Tax, wage and social debts +€5,900
up €5,900 (+211%), from €2,800 to €8,700
- Gross operating margin +€27,266
up €27,266 (+212%), from €12,866 to €40,132
- Taxes +€5,938
up €5,938 (+212%), from €2,800 to €8,738
- Financial charges +€1,377
up €1,377 (+124%), from €1,108 to €2,485
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 | €24,976 | €46,721 | +€21,745 | +87.1% |
| Fixed assets | 21/28 | €932 | €991 | +€59 | +6.3% |
| Tangible fixed assets | 22/27 | €932 | €991 | +€59 | +6.3% |
| Furniture and vehicles | 24 | €932 | €991 | +€59 | +6.3% |
| Current assets | 29/58 | €24,044 | €45,730 | +€21,686 | +90.2% |
| Amounts receivable after more than one year | 29 | - | €3,475 | +€3,475 | |
| Trade receivables | 290 | - | €3,475 | +€3,475 | |
| Amounts receivable within one year | 40/41 | €11,679 | €12,008 | +€329 | +2.8% |
| Trade receivables | 40 | €11,115 | €11,408 | +€293 | +2.6% |
| Other amounts receivable | 41 | €564 | €600 | +€36 | +6.4% |
| Cash at bank and in hand | 54/58 | €12,365 | €30,247 | +€17,882 | +145% |
| Total equity and liabilities | 10/49 | €24,976 | €46,721 | +€21,745 | +87.1% |
| Equity | 10/15 | €10,134 | €37,777 | +€27,643 | +273% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,134 | €35,777 | +€27,643 | +340% |
| Amounts payable | 17/49 | €14,842 | €8,944 | -€5,898 | -39.7% |
| Amounts payable within one year | 42/48 | €14,842 | €8,944 | -€5,898 | -39.7% |
| Trade debts | 44 | €117 | - | -€117 | |
| Suppliers | 440/4 | €117 | - | -€117 | |
| Taxes, remuneration and social security | 45 | €2,800 | €8,700 | +€5,900 | +211% |
| Taxes | 450/3 | €2,800 | €8,700 | +€5,900 | +211% |
| Other amounts payable | 47/48 | €11,925 | €244 | -€11,681 | -98.0% |
| Remuneration, social security and pensions | 62 | €484 | €829 | +€345 | +71.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €181 | €441 | +€260 | +144% |
| Other operating charges | 640/8 | €159 | €159 | = | 0.0% |
| Gross operating margin | 9900 | €12,866 | €40,132 | +€27,266 | +212% |
| Operating profit (loss) | 9901 | €12,042 | €38,703 | +€26,661 | +221% |
| Financial income | 75/76B | - | €163 | +€163 | |
| Recurring financial income | 75 | - | €163 | +€163 | |
| Financial charges | 65/66B | €1,108 | €2,485 | +€1,377 | +124% |
| Recurring financial charges | 65 | €1,108 | €2,485 | +€1,377 | +124% |
| Profit (loss) for the period before taxes | 9903 | €10,934 | €36,381 | +€25,447 | +233% |
| Income taxes | 67/77 | €2,800 | €8,738 | +€5,938 | +212% |
| Profit (loss) for the period | 9904 | €8,134 | €27,643 | +€19,509 | +240% |
| Profit (loss) for the period to be appropriated | 9905 | €8,134 | €27,643 | +€19,509 | +240% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.