HI ENTREPRISE: what changed
HI ENTREPRISE
Largest movements
- Receivables within one year +€12,996
up €12,996 (+20.0%), from €65,062 to €78,058
of which Other amounts receivable: +€13,380
- Deferred charges and accrued income -€3,822
down €3,822 (-43.9%), from €8,697 to €4,876
- Cash +€2,715
up €2,715 (+9.2%), from €29,530 to €32,245
mainly Advances received (+€7,453) and Deferred charges and accrued income (+€3,822)
- Stocks and contracts -€1,853
down €1,853 (-17.1%), from €10,863 to €9,010
- Tangible fixed assets -€1,825
down €1,825 (-19.8%), from €9,214 to €7,389
of which Furniture and vehicles: -€1,765
- Advances received +€7,453
up €7,453 (+13.2%), from €56,254 to €63,707
- Trade debts +€3,566
up €3,566 (+33.9%), from €10,524 to €14,090
- Tax, wage and social debts -€2,468
down €2,468 (-8.9%), from €27,625 to €25,157
of which Taxes: -€1,890
- Accrued charges and deferred income -€2,250
no longer reported in 2025 (was €2,250)
- Reserves +€1,911
up €1,911 (+6.1%), from €31,513 to €33,424
- Gross operating margin -€5,489
down €5,489 (-6.3%), from €86,528 to €81,039
- Staff costs -€1,514
down €1,514 (-2.1%), from €71,766 to €70,252
- Depreciation +€1,090
up €1,090 (+51.5%), from €2,118 to €3,208
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €129,366 | €137,578 | +€8,212 | +6.3% |
| Fixed assets | 21/28 | €15,214 | €13,389 | -€1,825 | -12.0% |
| Tangible fixed assets | 22/27 | €9,214 | €7,389 | -€1,825 | -19.8% |
| Plant, machinery and equipment | 23 | €3,060 | €3,149 | +€89 | +2.9% |
| Furniture and vehicles | 24 | €5,704 | €3,939 | -€1,765 | -30.9% |
| Other tangible fixed assets | 26 | €450 | €301 | -€149 | -33.0% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €114,152 | €124,189 | +€10,037 | +8.8% |
| Stocks and contracts in progress | 3 | €10,863 | €9,010 | -€1,853 | -17.1% |
| Stocks | 30/36 | €10,863 | €9,010 | -€1,853 | -17.1% |
| Amounts receivable within one year | 40/41 | €65,062 | €78,058 | +€12,996 | +20.0% |
| Trade receivables | 40 | €52,219 | €51,835 | -€384 | -0.7% |
| Other amounts receivable | 41 | €12,843 | €26,223 | +€13,380 | +104% |
| Cash at bank and in hand | 54/58 | €29,530 | €32,245 | +€2,715 | +9.2% |
| Deferred charges and accrued income | 490/1 | €8,697 | €4,876 | -€3,822 | -43.9% |
| Total equity and liabilities | 10/49 | €129,366 | €137,578 | +€8,212 | +6.3% |
| Equity | 10/15 | €32,713 | €34,624 | +€1,911 | +5.8% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Reserves | 13 | €31,513 | €33,424 | +€1,911 | +6.1% |
| Distributable reserves | 133 | €31,513 | €33,424 | +€1,911 | +6.1% |
| Amounts payable | 17/49 | €96,653 | €102,954 | +€6,301 | +6.5% |
| Amounts payable within one year | 42/48 | €94,403 | €102,954 | +€8,551 | +9.1% |
| Trade debts | 44 | €10,524 | €14,090 | +€3,566 | +33.9% |
| Suppliers | 440/4 | €10,524 | €14,090 | +€3,566 | +33.9% |
| Advances received on contracts in progress | 46 | €56,254 | €63,707 | +€7,453 | +13.2% |
| Taxes, remuneration and social security | 45 | €27,625 | €25,157 | -€2,468 | -8.9% |
| Taxes | 450/3 | €14,411 | €12,521 | -€1,890 | -13.1% |
| Remuneration and social security | 454/9 | €13,213 | €12,636 | -€578 | -4.4% |
| Accrued charges and deferred income | 492/3 | €2,250 | - | -€2,250 | |
| Remuneration, social security and pensions | 62 | €71,766 | €70,252 | -€1,514 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,118 | €3,208 | +€1,090 | +51.5% |
| Other operating charges | 640/8 | €1,661 | €1,139 | -€522 | -31.4% |
| Gross operating margin | 9900 | €86,528 | €81,039 | -€5,489 | -6.3% |
| Operating profit (loss) | 9901 | €10,983 | €6,440 | -€4,543 | -41.4% |
| Financial income | 75/76B | €478 | €1,070 | +€591 | +124% |
| Recurring financial income | 75 | €478 | €1,070 | +€591 | +124% |
| Financial charges | 65/66B | €4,281 | €3,454 | -€827 | -19.3% |
| Recurring financial charges | 65 | €4,281 | €3,454 | -€827 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | €7,180 | €4,056 | -€3,124 | -43.5% |
| Income taxes | 67/77 | €2,522 | €2,145 | -€378 | -15.0% |
| Profit (loss) for the period | 9904 | €4,658 | €1,911 | -€2,747 | -59.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,658 | €1,911 | -€2,747 | -59.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.