HIACC: what changed
Two fiscal 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.
HIACC
Largest movements
- Financial fixed assets +€40,706
up €40,706 (+241.8%), from €16,837 to €57,544
- Cash +€16,042
up €16,042 (+152.9%), from €10,492 to €26,534
mainly Trade debts (+€58,043) and Depreciation (+€5,434)
- Tangible fixed assets -€5,434
down €5,434 (-28.9%), from €18,771 to €13,337
of which Leasing and similar rights: -€5,174
- Receivables within one year +€2,700
up €2,700 (+5.3%), from €50,998 to €53,697
of which Other amounts receivable: +€4,637
- Deferred charges and accrued income +€1,715
up €1,715 (+139.3%), from €1,231 to €2,947
- Trade debts +€58,043
up €58,043 (+102.7%), from €56,521 to €114,564
- Debts after one year -€5,268
down €5,268 (-37.2%), from €14,153 to €8,885
- Financial income +€935
up €935 (+72.1%), from €1,296 to €2,232
- Taxes +€843
up €843 (+78.6%), from €1,071 to €1,914
- Financial charges -€231
down €231 (-18.3%), from €1,263 to €1,032
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.
Cash bridge derived
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 | €102,279 | €156,902 | +€54,623 | +53.4% |
| Fixed assets | 21/28 | €35,608 | €70,881 | +€35,273 | +99.1% |
| Tangible fixed assets | 22/27 | €18,771 | €13,337 | -€5,434 | -28.9% |
| Furniture and vehicles | 24 | €327 | €68 | -€259 | -79.2% |
| Leasing and similar rights | 25 | €18,443 | €13,269 | -€5,174 | -28.1% |
| Financial fixed assets | 28 | €16,837 | €57,544 | +€40,706 | +241.8% |
| Current assets | 29/58 | €66,671 | €86,021 | +€19,350 | +29.0% |
| Stocks and contracts in progress | 3 | €3,950 | €2,843 | -€1,107 | -28.0% |
| Stocks | 30/36 | €3,950 | €2,843 | -€1,107 | -28.0% |
| Amounts receivable within one year | 40/41 | €50,998 | €53,697 | +€2,700 | +5.3% |
| Trade receivables | 40 | €49,439 | €47,502 | -€1,938 | -3.9% |
| Other amounts receivable | 41 | €1,558 | €6,196 | +€4,637 | +297.6% |
| Cash at bank and in hand | 54/58 | €10,492 | €26,534 | +€16,042 | +152.9% |
| Deferred charges and accrued income | 490/1 | €1,231 | €2,947 | +€1,715 | +139.3% |
| Total equity and liabilities | 10/49 | €102,279 | €156,902 | +€54,623 | +53.4% |
| Equity | 10/15 | €25,482 | €26,271 | +€789 | +3.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €13,082 | €13,871 | +€789 | +6.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €2,191 | €2,191 | = | 0.0% |
| Distributable reserves | 133 | €10,891 | €11,680 | +€789 | +7.2% |
| Amounts payable | 17/49 | €76,797 | €130,631 | +€53,834 | +70.1% |
| Amounts payable after more than one year | 17 | €14,153 | €8,885 | -€5,268 | -37.2% |
| Financial debts | 170/4 | €14,153 | €8,885 | -€5,268 | -37.2% |
| Amounts payable within one year | 42/48 | €62,644 | €121,746 | +€59,102 | +94.3% |
| Current portion of amounts payable after more than one year | 42 | €5,017 | €5,268 | +€251 | +5.0% |
| Trade debts | 44 | €56,521 | €114,564 | +€58,043 | +102.7% |
| Suppliers | 440/4 | €56,521 | €114,564 | +€58,043 | +102.7% |
| Taxes, remuneration and social security | 45 | €1,106 | €1,914 | +€808 | +73.1% |
| Taxes | 450/3 | €1,106 | €1,914 | +€808 | +73.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,434 | €5,434 | = | 0.0% |
| Other operating charges | 640/8 | €1,675 | €1,613 | -€61 | -3.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €8,501 | €8,551 | +€49 | +0.6% |
| Operating profit (loss) | 9901 | €1,393 | €1,504 | +€110 | +7.9% |
| Financial income | 75/76B | €1,296 | €2,232 | +€935 | +72.1% |
| Recurring financial income | 75 | €1,296 | €2,232 | +€935 | +72.1% |
| Financial charges | 65/66B | €1,263 | €1,032 | -€231 | -18.3% |
| Recurring financial charges | 65 | €1,263 | €1,032 | -€231 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €1,427 | €2,703 | +€1,276 | +89.4% |
| Income taxes | 67/77 | €1,071 | €1,914 | +€843 | +78.6% |
| Profit (loss) for the period | 9904 | €355 | €789 | +€434 | +122.0% |
| Profit (loss) for the period to be appropriated | 9905 | €355 | €789 | +€434 | +122.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.