HH-B: 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-B
Largest movements
- Receivables within one year +€24,761
up €24,761 (+191.3%), from €12,947 to €37,708
- Tangible fixed assets +€6,575
new in 2023: €6,575
- Financial fixed assets -€3,000
no longer reported in 2023 (was €3,000)
- Stocks and contracts -€1,076
down €1,076 (-74.1%), from €1,451 to €375
- Cash +€1,063
up €1,063 (+96.7%), from €1,099 to €2,162
mainly Tax, wage and social debts (+€15,215) and Other debts (+€10,534)
- Tax, wage and social debts +€15,215
up €15,215 (+68.3%), from €22,293 to €37,509
of which Remuneration and social security: +€9,108
- Other debts +€10,534
up €10,534 (+247.9%), from €4,249 to €14,783
- Trade debts +€1,315
up €1,315 (+8.4%), from €15,599 to €16,914
- Profit (loss) carried forward +€1,257
up €1,257 (+5.3%), from -€23,645 to -€22,388
- Gross operating margin +€57,878
up €57,878, from -€34,066 to €23,812
- Staff costs +€4,783
up €4,783 (+29.2%), from €16,358 to €21,140
- Depreciation +€587
new in 2023: €587
- Other operating charges -€510
down €510 (-57.0%), from €894 to €384
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,497 | €46,821 | +€28,324 | +153.1% |
| Fixed assets | 21/28 | €3,000 | €6,575 | +€3,575 | +119.2% |
| Tangible fixed assets | 22/27 | - | €6,575 | +€6,575 | |
| Plant, machinery and equipment | 23 | - | €6,575 | +€6,575 | |
| Financial fixed assets | 28 | €3,000 | - | -€3,000 | |
| Current assets | 29/58 | €15,497 | €40,245 | +€24,748 | +159.7% |
| Stocks and contracts in progress | 3 | €1,451 | €375 | -€1,076 | -74.1% |
| Stocks | 30/36 | €1,451 | €375 | -€1,076 | -74.1% |
| Amounts receivable within one year | 40/41 | €12,947 | €37,708 | +€24,761 | +191.3% |
| Trade receivables | 40 | €12,947 | €37,708 | +€24,761 | +191.3% |
| Cash at bank and in hand | 54/58 | €1,099 | €2,162 | +€1,063 | +96.7% |
| Total equity and liabilities | 10/49 | €18,497 | €46,821 | +€28,324 | +153.1% |
| Equity | 10/15 | -€23,644 | -€22,387 | +€1,257 | +5.3% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,645 | -€22,388 | +€1,257 | +5.3% |
| Amounts payable | 17/49 | €42,141 | €69,207 | +€27,067 | +64.2% |
| Amounts payable within one year | 42/48 | €42,141 | €69,207 | +€27,067 | +64.2% |
| Financial debts | 43 | - | €2 | +€2 | |
| Credit institutions | 430/8 | - | €2 | +€2 | |
| Trade debts | 44 | €15,599 | €16,914 | +€1,315 | +8.4% |
| Suppliers | 440/4 | €15,599 | €16,914 | +€1,315 | +8.4% |
| Taxes, remuneration and social security | 45 | €22,293 | €37,509 | +€15,215 | +68.3% |
| Taxes | 450/3 | €562 | €6,669 | +€6,108 | +1087.6% |
| Remuneration and social security | 454/9 | €21,732 | €30,839 | +€9,108 | +41.9% |
| Other amounts payable | 47/48 | €4,249 | €14,783 | +€10,534 | +247.9% |
| Remuneration, social security and pensions | 62 | €16,358 | €21,140 | +€4,783 | +29.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €587 | +€587 | |
| Other operating charges | 640/8 | €894 | €384 | -€510 | -57.0% |
| Gross operating margin | 9900 | -€34,066 | €23,812 | +€57,878 | |
| Operating profit (loss) | 9901 | -€51,318 | €1,700 | +€53,018 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €727 | €443 | -€284 | -39.1% |
| Recurring financial charges | 65 | €727 | €443 | -€284 | -39.1% |
| Profit (loss) for the period before taxes | 9903 | -€52,045 | €1,257 | +€53,302 | |
| Profit (loss) for the period | 9904 | -€52,045 | €1,257 | +€53,302 | |
| Profit (loss) for the period to be appropriated | 9905 | -€52,045 | €1,257 | +€53,302 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.