HIABIS: 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.
HIABIS
Largest movements
- Tangible fixed assets -€95,518
down €95,518 (-37.5%), from €254,715 to €159,197
- Cash +€25,656
up €25,656 (+27.2%), from €94,186 to €119,842
mainly Other debts (+€67,187) and Investment in fixed assets (net) (+€56,860)
- Receivables within one year +€6,623
up €6,623 (+1,040%), from €637 to €7,260
- Reserves -€71,223
down €71,223 (-26.8%), from €266,247 to €195,023
- Other debts +€67,187
up €67,187, from €0 to €67,187
- Debts after one year -€20,001
down €20,001 (-100%), from €20,001 to €0
- Current portion of long-term debt -€19,999
down €19,999 (-46.2%), from €43,333 to €23,334
- Contributions -€18,600
down €18,600 (-100%), from €18,600 to €0
- Depreciation -€57,486
down €57,486 (-59.8%), from €96,144 to €38,657
- Gross operating margin -€38,379
down €38,379 (-22.3%), from €171,893 to €133,515
- Taxes -€11,118
down €11,118 (-56.0%), from €19,857 to €8,739
- Other operating charges -€3,322
down €3,322 (-32.0%), from €10,397 to €7,074
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 | €350,199 | €286,569 | -€63,630 | -18.2% |
| Fixed assets | 21/28 | €254,715 | €159,197 | -€95,518 | -37.5% |
| Tangible fixed assets | 22/27 | €254,715 | €159,197 | -€95,518 | -37.5% |
| Land and buildings | 22 | €254,715 | €159,197 | -€95,518 | -37.5% |
| Current assets | 29/58 | €95,484 | €127,371 | +€31,888 | +33.4% |
| Amounts receivable within one year | 40/41 | €637 | €7,260 | +€6,623 | +1,040% |
| Other amounts receivable | 41 | €637 | €7,260 | +€6,623 | +1,040% |
| Cash at bank and in hand | 54/58 | €94,186 | €119,842 | +€25,656 | +27.2% |
| Deferred charges and accrued income | 490/1 | €661 | €270 | -€391 | -59.2% |
| Total equity and liabilities | 10/49 | €350,199 | €286,569 | -€63,630 | -18.2% |
| Equity | 10/15 | €284,847 | €195,023 | -€89,823 | -31.5% |
| Contributions | 10/11 | €18,600 | €0 | -€18,600 | -100% |
| Reserves | 13 | €266,247 | €195,023 | -€71,223 | -26.8% |
| Distributable reserves | 133 | €266,247 | €195,023 | -€71,223 | -26.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €65,352 | €91,546 | +€26,193 | +40.1% |
| Amounts payable after more than one year | 17 | €20,001 | €0 | -€20,001 | -100% |
| Financial debts | 170/4 | €20,001 | €0 | -€20,001 | -100% |
| Amounts payable within one year | 42/48 | €44,190 | €90,521 | +€46,331 | +105% |
| Current portion of amounts payable after more than one year | 42 | €43,333 | €23,334 | -€19,999 | -46.2% |
| Taxes, remuneration and social security | 45 | €857 | €0 | -€857 | -100% |
| Taxes | 450/3 | €857 | €0 | -€857 | -100% |
| Other amounts payable | 47/48 | €0 | €67,187 | +€67,187 | |
| Accrued charges and deferred income | 492/3 | €1,162 | €1,025 | -€137 | -11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,144 | €38,657 | -€57,486 | -59.8% |
| Other operating charges | 640/8 | €10,397 | €7,074 | -€3,322 | -32.0% |
| Non-recurring operating charges | 66A | - | €58,549 | +€58,549 | |
| Gross operating margin | 9900 | €171,893 | €133,515 | -€38,379 | -22.3% |
| Operating profit (loss) | 9901 | €65,353 | €29,233 | -€36,120 | -55.3% |
| Financial income | 75/76B | €0 | €94 | +€94 | +939,300% |
| Recurring financial income | 75 | €0 | €94 | +€94 | +939,300% |
| Financial charges | 65/66B | €2,945 | €1,863 | -€1,082 | -36.7% |
| Recurring financial charges | 65 | €2,945 | €1,863 | -€1,082 | -36.7% |
| Profit (loss) for the period before taxes | 9903 | €62,408 | €27,464 | -€34,943 | -56.0% |
| Income taxes | 67/77 | €19,857 | €8,739 | -€11,118 | -56.0% |
| Profit (loss) for the period | 9904 | €42,551 | €18,726 | -€23,825 | -56.0% |
| Profit (loss) for the period to be appropriated | 9905 | €42,551 | €18,726 | -€23,825 | -56.0% |
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 25 October 2026 via checked.be.