Hi3: 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.
Hi3
Largest movements
- Cash -€7,448
down €7,448 (-7.3%), from €101,811 to €94,363
mainly Trade debts (-€14,467) and Accrued charges and deferred income (-€816)
- Trade debts -€14,467
down €14,467 (-25.1%), from €57,547 to €43,080
- Reserves +€3,839
up €3,839 (+93.8%), from €4,094 to €7,933
- Tax, wage and social debts +€3,333
up €3,333 (+221%), from €1,508 to €4,841
of which Taxes: +€3,333
- Gross operating margin +€4,382
up €4,382 (+181%), from €2,422 to €6,805
- Taxes +€1,273
up €1,273 (+193%), from €661 to €1,934
- Other operating charges +€78
up €78 (+20.2%), from €387 to €465
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 | €102,925 | €94,842 | -€8,083 | -7.9% |
| Current assets | 29/58 | €102,925 | €94,842 | -€8,083 | -7.9% |
| Amounts receivable within one year | 40/41 | €493 | €0 | -€493 | -100% |
| Trade receivables | 40 | €493 | €0 | -€493 | -100% |
| Cash at bank and in hand | 54/58 | €101,811 | €94,363 | -€7,448 | -7.3% |
| Deferred charges and accrued income | 490/1 | €621 | €479 | -€142 | -22.8% |
| Total equity and liabilities | 10/49 | €102,925 | €94,842 | -€8,083 | -7.9% |
| Equity | 10/15 | €10,413 | €14,252 | +€3,839 | +36.9% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €4,094 | €7,933 | +€3,839 | +93.8% |
| Distributable reserves | 133 | €4,094 | €7,933 | +€3,839 | +93.8% |
| Profit (loss) carried forward | 14 | €19 | €19 | = | 0.0% |
| Amounts payable | 17/49 | €92,512 | €80,590 | -€11,923 | -12.9% |
| Amounts payable within one year | 42/48 | €59,056 | €47,948 | -€11,107 | -18.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €57,547 | €43,080 | -€14,467 | -25.1% |
| Suppliers | 440/4 | €57,547 | €43,080 | -€14,467 | -25.1% |
| Taxes, remuneration and social security | 45 | €1,508 | €4,841 | +€3,333 | +221% |
| Taxes | 450/3 | €1,508 | €4,841 | +€3,333 | +221% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €27 | +€27 | |
| Accrued charges and deferred income | 492/3 | €33,457 | €32,641 | -€816 | -2.4% |
| Other operating charges | 640/8 | €387 | €465 | +€78 | +20.2% |
| Non-recurring operating charges | 66A | - | €493 | +€493 | |
| Gross operating margin | 9900 | €2,422 | €6,805 | +€4,382 | +181% |
| Operating profit (loss) | 9901 | €2,035 | €5,846 | +€3,811 | +187% |
| Financial income | 75/76B | €0 | €10 | +€10 | |
| Recurring financial income | 75 | €0 | €10 | +€10 | |
| Financial charges | 65/66B | €84 | €84 | -€0 | -0.4% |
| Recurring financial charges | 65 | €84 | €84 | -€0 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €1,951 | €5,773 | +€3,822 | +196% |
| Income taxes | 67/77 | €661 | €1,934 | +€1,273 | +193% |
| Profit (loss) for the period | 9904 | €1,290 | €3,839 | +€2,549 | +198% |
| Profit (loss) for the period to be appropriated | 9905 | €1,290 | €3,839 | +€2,549 | +198% |
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 14 October 2026 via checked.be.