HIB.com: 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.
HIB.com
Largest movements
- Receivables within one year +€214,170
up €214,170 (+54.2%), from €395,427 to €609,597
of which Other amounts receivable: +€219,086
- Cash -€63,087
down €63,087 (-62.5%), from €100,892 to €37,805
mainly Receivables within one year (-€214,170) and Net result for the year (-€2,781)
- Tangible fixed assets -€7,759
down €7,759 (-17.9%), from €43,266 to €35,506
of which Furniture and vehicles: -€5,720
- Other debts +€140,284
up €140,284 (+163%), from €85,866 to €226,150
- Gross operating margin -€66,403
down €66,403, from €48,206 to -€18,196
- Taxes -€22,814
down €22,814 (-83.4%), from €27,345 to €4,531
- Financial income -€6,387
down €6,387 (-15.2%), from €41,917 to €35,530
- Depreciation +€3,967
up €3,967 (+72.5%), from €5,471 to €9,438
- Write-downs -€1,335
down €1,335, from €1,000 to -€335
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 | €551,291 | €691,456 | +€140,165 | +25.4% |
| Fixed assets | 21/28 | €43,266 | €35,506 | -€7,759 | -17.9% |
| Tangible fixed assets | 22/27 | €43,266 | €35,506 | -€7,759 | -17.9% |
| Plant, machinery and equipment | 23 | €124 | €24 | -€99 | -80.2% |
| Furniture and vehicles | 24 | €29,685 | €23,965 | -€5,720 | -19.3% |
| Other tangible fixed assets | 26 | €13,457 | €11,516 | -€1,940 | -14.4% |
| Current assets | 29/58 | €508,026 | €655,950 | +€147,925 | +29.1% |
| Amounts receivable within one year | 40/41 | €395,427 | €609,597 | +€214,170 | +54.2% |
| Trade receivables | 40 | €7,145 | €2,229 | -€4,916 | -68.8% |
| Other amounts receivable | 41 | €388,282 | €607,368 | +€219,086 | +56.4% |
| Cash at bank and in hand | 54/58 | €100,892 | €37,805 | -€63,087 | -62.5% |
| Deferred charges and accrued income | 490/1 | €11,707 | €8,548 | -€3,159 | -27.0% |
| Total equity and liabilities | 10/49 | €551,291 | €691,456 | +€140,165 | +25.4% |
| Equity | 10/15 | €453,664 | €450,883 | -€2,781 | -0.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €435,072 | €432,291 | -€2,781 | -0.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €719 | €719 | = | 0.0% |
| Distributable reserves | 133 | €434,353 | €431,572 | -€2,781 | -0.6% |
| Amounts payable | 17/49 | €97,627 | €240,573 | +€142,947 | +146% |
| Amounts payable within one year | 42/48 | €97,627 | €240,573 | +€142,947 | +146% |
| Financial debts | 43 | €0 | €0 | -€0 | -100% |
| Credit institutions | 430/8 | €0 | €0 | -€0 | -100% |
| Trade debts | 44 | €1,916 | €3,931 | +€2,015 | +105% |
| Suppliers | 440/4 | €1,916 | €3,931 | +€2,015 | +105% |
| Taxes, remuneration and social security | 45 | €9,845 | €10,493 | +€648 | +6.6% |
| Taxes | 450/3 | €9,845 | €10,493 | +€648 | +6.6% |
| Other amounts payable | 47/48 | €85,866 | €226,150 | +€140,284 | +163% |
| Non-recurring operating income | 76A | €17,253 | €0 | -€17,253 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,471 | €9,438 | +€3,967 | +72.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,000 | -€335 | -€1,335 | |
| Other operating charges | 640/8 | €4,894 | €4,794 | -€101 | -2.1% |
| Gross operating margin | 9900 | €48,206 | -€18,196 | -€66,403 | |
| Operating profit (loss) | 9901 | €36,841 | -€32,093 | -€68,934 | |
| Financial income | 75/76B | €41,917 | €35,530 | -€6,387 | -15.2% |
| Recurring financial income | 75 | €41,917 | €35,530 | -€6,387 | -15.2% |
| Financial charges | 65/66B | €1,387 | €1,688 | +€301 | +21.7% |
| Recurring financial charges | 65 | €1,387 | €1,688 | +€301 | +21.7% |
| Profit (loss) for the period before taxes | 9903 | €77,372 | €1,749 | -€75,622 | -97.7% |
| Income taxes | 67/77 | €27,345 | €4,531 | -€22,814 | -83.4% |
| Profit (loss) for the period | 9904 | €50,027 | -€2,781 | -€52,808 | |
| Profit (loss) for the period to be appropriated | 9905 | €50,027 | -€2,781 | -€52,808 |
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 27 October 2026 via checked.be.