HH AND CO: 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.
HH AND CO
Largest movements
- Stocks and contracts -€9,706
no longer reported in 2025 (was €9,706)
- Cash -€5,641
down €5,641 (-97.9%), from €5,760 to €120
mainly Net result for the year (-€12,022) and Other debts (-€8,150)
- Tangible fixed assets -€2,398
no longer reported in 2025 (was €2,398)
of which Other tangible fixed assets: -€1,236
- Financial fixed assets -€2,200
no longer reported in 2025 (was €2,200)
- Receivables within one year -€1,663
down €1,663 (-54.6%), from €3,047 to €1,384
of which Trade receivables: -€1,712
- Profit (loss) carried forward -€12,022
down €12,022 (-54.3%), from -€22,139 to -€34,162
- Other debts -€8,150
down €8,150 (-34.9%), from €23,337 to €15,187
- Trade debts -€1,059
down €1,059 (-98.3%), from €1,078 to €18
- Tax, wage and social debts -€377
no longer reported in 2025 (was €377)
- Gross operating margin +€22,473
up €22,473, from -€3,843 to €18,631
- Depreciation -€2,750
no longer reported in 2025 (was €2,750)
- Taxes +€1,387
no longer reported in 2025 (was -€1,387)
- Other operating charges -€850
down €850 (-88.9%), from €956 to €106
- Financial charges -€207
down €207 (-58.2%), from €356 to €149
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 | €23,112 | €1,504 | -€21,608 | -93.5% |
| Fixed assets | 21/28 | €4,598 | - | -€4,598 | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €2,398 | - | -€2,398 | |
| Furniture and vehicles | 24 | €1,163 | - | -€1,163 | |
| Other tangible fixed assets | 26 | €1,236 | - | -€1,236 | |
| Financial fixed assets | 28 | €2,200 | - | -€2,200 | |
| Current assets | 29/58 | €18,513 | €1,504 | -€17,010 | -91.9% |
| Stocks and contracts in progress | 3 | €9,706 | - | -€9,706 | |
| Stocks | 30/36 | €9,706 | - | -€9,706 | |
| Amounts receivable within one year | 40/41 | €3,047 | €1,384 | -€1,663 | -54.6% |
| Trade receivables | 40 | €3,047 | €1,335 | -€1,712 | -56.2% |
| Other amounts receivable | 41 | - | €49 | +€49 | |
| Cash at bank and in hand | 54/58 | €5,760 | €120 | -€5,641 | -97.9% |
| Total equity and liabilities | 10/49 | €23,112 | €1,504 | -€21,608 | -93.5% |
| Equity | 10/15 | -€1,679 | -€13,702 | -€12,022 | -716% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,139 | -€34,162 | -€12,022 | -54.3% |
| Amounts payable | 17/49 | €24,791 | €15,206 | -€9,585 | -38.7% |
| Amounts payable within one year | 42/48 | €24,791 | €15,206 | -€9,585 | -38.7% |
| Trade debts | 44 | €1,078 | €18 | -€1,059 | -98.3% |
| Suppliers | 440/4 | €1,078 | €18 | -€1,059 | -98.3% |
| Taxes, remuneration and social security | 45 | €377 | - | -€377 | |
| Taxes | 450/3 | €377 | - | -€377 | |
| Other amounts payable | 47/48 | €23,337 | €15,187 | -€8,150 | -34.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,750 | - | -€2,750 | |
| Other operating charges | 640/8 | €956 | €106 | -€850 | -88.9% |
| Non-recurring operating charges | 66A | €4,166 | €30,398 | +€26,233 | +630% |
| Gross operating margin | 9900 | -€3,843 | €18,631 | +€22,473 | |
| Operating profit (loss) | 9901 | -€11,714 | -€11,873 | -€159 | -1.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | +100% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100% |
| Financial charges | 65/66B | €356 | €149 | -€207 | -58.2% |
| Recurring financial charges | 65 | €356 | €149 | -€207 | -58.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,070 | -€12,022 | +€48 | +0.4% |
| Income taxes | 67/77 | -€1,387 | - | +€1,387 | |
| Profit (loss) for the period | 9904 | -€10,684 | -€12,022 | -€1,339 | -12.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,684 | -€12,022 | -€1,339 | -12.5% |
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 29 October 2026 via checked.be.