HD for YOU: 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.
HD for YOU
Largest movements
- Tangible fixed assets -€12,105
down €12,105 (-26.1%), from €46,389 to €34,284
of which Furniture and vehicles: -€12,689
- Debts after one year -€12,619
down €12,619 (-85.6%), from €14,736 to €2,116
- Reserves +€12,000
up €12,000 (+12.5%), from €96,260 to €108,260
of which Distributable reserves: +€12,000
- Tax, wage and social debts -€11,887
down €11,887 (-85.5%), from €13,908 to €2,022
of which Taxes: -€11,887
- Other debts -€2,618
down €2,618 (-100%), from €2,618 to €0
- Profit (loss) carried forward +€1,877
up €1,877 (+32.1%), from €5,852 to €7,729
- Depreciation +€1,357
up €1,357 (+7.9%), from €17,110 to €18,466
- Gross operating margin +€764
up €764 (+2.0%), from €37,764 to €38,528
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 | €159,573 | €146,815 | -€12,758 | -8.0% |
| Fixed assets | 21/28 | €46,569 | €34,464 | -€12,105 | -26.0% |
| Tangible fixed assets | 22/27 | €46,389 | €34,284 | -€12,105 | -26.1% |
| Plant, machinery and equipment | 23 | €14,196 | €14,780 | +€583 | +4.1% |
| Furniture and vehicles | 24 | €32,193 | €19,504 | -€12,689 | -39.4% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €113,004 | €112,351 | -€652 | -0.6% |
| Amounts receivable within one year | 40/41 | €13,722 | €13,672 | -€50 | -0.4% |
| Trade receivables | 40 | €12,369 | €1,271 | -€11,098 | -89.7% |
| Other amounts receivable | 41 | €1,353 | €12,401 | +€11,048 | +817% |
| Cash at bank and in hand | 54/58 | €98,034 | €97,429 | -€605 | -0.6% |
| Deferred charges and accrued income | 490/1 | €1,248 | €1,251 | +€3 | +0.2% |
| Total equity and liabilities | 10/49 | €159,573 | €146,815 | -€12,758 | -8.0% |
| Equity | 10/15 | €114,512 | €128,389 | +€13,877 | +12.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €96,260 | €108,260 | +€12,000 | +12.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €96,260 | €108,260 | +€12,000 | +12.5% |
| Profit (loss) carried forward | 14 | €5,852 | €7,729 | +€1,877 | +32.1% |
| Amounts payable | 17/49 | €45,060 | €18,426 | -€26,635 | -59.1% |
| Amounts payable after more than one year | 17 | €14,736 | €2,116 | -€12,619 | -85.6% |
| Financial debts | 170/4 | €14,736 | €2,116 | -€12,619 | -85.6% |
| Amounts payable within one year | 42/48 | €30,325 | €16,309 | -€14,015 | -46.2% |
| Current portion of amounts payable after more than one year | 42 | €12,486 | €12,619 | +€134 | +1.1% |
| Trade debts | 44 | €1,313 | €1,668 | +€355 | +27.1% |
| Suppliers | 440/4 | €1,313 | €1,668 | +€355 | +27.1% |
| Taxes, remuneration and social security | 45 | €13,908 | €2,022 | -€11,887 | -85.5% |
| Taxes | 450/3 | €13,908 | €2,022 | -€11,887 | -85.5% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €2,618 | €0 | -€2,618 | -100% |
| Remuneration, social security and pensions | 62 | €0 | €29 | +€29 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,110 | €18,466 | +€1,357 | +7.9% |
| Other operating charges | 640/8 | €794 | €500 | -€294 | -37.0% |
| Gross operating margin | 9900 | €37,764 | €38,528 | +€764 | +2.0% |
| Operating profit (loss) | 9901 | €19,860 | €19,532 | -€329 | -1.7% |
| Financial charges | 65/66B | €628 | €441 | -€186 | -29.7% |
| Recurring financial charges | 65 | €628 | €441 | -€186 | -29.7% |
| Profit (loss) for the period before taxes | 9903 | €19,233 | €19,091 | -€142 | -0.7% |
| Income taxes | 67/77 | €5,482 | €5,214 | -€269 | -4.9% |
| Profit (loss) for the period | 9904 | €13,750 | €13,877 | +€127 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,750 | €13,877 | +€127 | +0.9% |
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 19 October 2026 via checked.be.