hibento: 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.
hibento
Largest movements
- Current investments -€50,572
down €50,572 (-100.0%), from €50,572 to €0
- Cash -€19,287
down €19,287 (-84.7%), from €22,781 to €3,493
mainly Contributions, distributions and other (-€248,803) and Tax, wage and social debts (-€17,920)
- Tangible fixed assets -€17,912
down €17,912 (-15.3%), from €117,121 to €99,208
of which Furniture and vehicles: -€10,167
- Receivables within one year +€14,461
up €14,461 (+51.0%), from €28,368 to €42,829
of which Other amounts receivable: +€19,967
- Profit (loss) carried forward -€116,820
down €116,820 (-86.0%), from €135,760 to €18,940
- Other debts +€57,075
up €57,075 (+129.2%), from €44,189 to €101,264
- Tax, wage and social debts -€17,920
down €17,920 (-24.2%), from €74,067 to €56,147
- Current portion of long-term debt +€6,075
up €6,075 (+64.3%), from €9,441 to €15,516
- Debts after one year -€5,213
down €5,213 (-26.2%), from €19,870 to €14,657
- Financial income +€50,800
up €50,800 (+1322.7%), from €3,841 to €54,641
of which Non-recurring financial income: +€31,979
- Gross operating margin -€12,658
down €12,658 (-7.9%), from €160,929 to €148,271
- Taxes +€8,478
up €8,478 (+28.2%), from €30,025 to €38,502
- Financial charges +€5,348
up €5,348 (+208.1%), from €2,570 to €7,918
of which Financial charges: +€2,818
- Depreciation +€3,048
up €3,048 (+16.6%), from €18,393 to €21,441
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 | €294,076 | €214,926 | -€79,150 | -26.9% |
| Fixed assets | 21/28 | €185,845 | €165,714 | -€20,131 | -10.8% |
| Tangible fixed assets | 22/27 | €117,121 | €99,208 | -€17,912 | -15.3% |
| Land and buildings | 22 | €40,000 | €40,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €19,365 | €13,873 | -€5,492 | -28.4% |
| Furniture and vehicles | 24 | €37,689 | €27,522 | -€10,167 | -27.0% |
| Other tangible fixed assets | 26 | €20,067 | €11,813 | -€8,254 | -41.1% |
| Assets under construction and advance payments | 27 | - | €6,000 | +€6,000 | |
| Financial fixed assets | 28 | €68,724 | €66,506 | -€2,218 | -3.2% |
| Current assets | 29/58 | €108,231 | €49,212 | -€59,019 | -54.5% |
| Amounts receivable after more than one year | 29 | €2,000 | €0 | -€2,000 | -100.0% |
| Other amounts receivable | 291 | €2,000 | €0 | -€2,000 | -100.0% |
| Stocks and contracts in progress | 3 | €2,586 | €1,715 | -€871 | -33.7% |
| Stocks | 30/36 | €2,586 | €1,715 | -€871 | -33.7% |
| Amounts receivable within one year | 40/41 | €28,368 | €42,829 | +€14,461 | +51.0% |
| Trade receivables | 40 | €28,288 | €22,781 | -€5,506 | -19.5% |
| Other amounts receivable | 41 | €80 | €20,047 | +€19,967 | +24968.4% |
| Current investments | 50/53 | €50,572 | €0 | -€50,572 | -100.0% |
| Cash at bank and in hand | 54/58 | €22,781 | €3,493 | -€19,287 | -84.7% |
| Deferred charges and accrued income | 490/1 | €1,925 | €1,175 | -€750 | -39.0% |
| Total equity and liabilities | 10/49 | €294,076 | €214,926 | -€79,150 | -26.9% |
| Equity | 10/15 | €138,760 | €21,940 | -€116,820 | -84.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €135,760 | €18,940 | -€116,820 | -86.0% |
| Amounts payable | 17/49 | €155,315 | €192,985 | +€37,670 | +24.3% |
| Amounts payable after more than one year | 17 | €19,870 | €14,657 | -€5,213 | -26.2% |
| Financial debts | 170/4 | €19,870 | €14,657 | -€5,213 | -26.2% |
| Amounts payable within one year | 42/48 | €135,445 | €178,328 | +€42,883 | +31.7% |
| Current portion of amounts payable after more than one year | 42 | €9,441 | €15,516 | +€6,075 | +64.3% |
| Financial debts | 43 | €423 | €2,572 | +€2,149 | +508.1% |
| Credit institutions | 430/8 | €423 | €2,572 | +€2,149 | +508.1% |
| Trade debts | 44 | €7,326 | €2,830 | -€4,495 | -61.4% |
| Suppliers | 440/4 | €7,326 | €2,830 | -€4,495 | -61.4% |
| Taxes, remuneration and social security | 45 | €74,067 | €56,147 | -€17,920 | -24.2% |
| Taxes | 450/3 | €74,067 | €56,147 | -€17,920 | -24.2% |
| Other amounts payable | 47/48 | €44,189 | €101,264 | +€57,075 | +129.2% |
| Non-recurring operating income | 76A | - | €5,447 | +€5,447 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,393 | €21,441 | +€3,048 | +16.6% |
| Other operating charges | 640/8 | €819 | €3,068 | +€2,249 | +274.8% |
| Non-recurring operating charges | 66A | €5,000 | €0 | -€5,000 | -100.0% |
| Gross operating margin | 9900 | €160,929 | €148,271 | -€12,658 | -7.9% |
| Operating profit (loss) | 9901 | €136,718 | €123,763 | -€12,955 | -9.5% |
| Financial income | 75/76B | €3,841 | €54,641 | +€50,800 | +1322.7% |
| Recurring financial income | 75 | €3,841 | €22,662 | +€18,821 | +490.1% |
| Non-recurring financial income | 76B | - | €31,979 | +€31,979 | |
| Financial charges | 65/66B | €2,570 | €7,918 | +€5,348 | +208.1% |
| Recurring financial charges | 65 | €2,570 | €5,388 | +€2,818 | +109.7% |
| Non-recurring financial charges | 66B | - | €2,530 | +€2,530 | |
| Profit (loss) for the period before taxes | 9903 | €137,989 | €170,485 | +€32,496 | +23.6% |
| Income taxes | 67/77 | €30,025 | €38,502 | +€8,478 | +28.2% |
| Profit (loss) for the period | 9904 | €107,964 | €131,983 | +€24,019 | +22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €107,964 | €131,983 | +€24,019 | +22.2% |
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 4 October 2026 via checked.be.