HIBETA: 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.
HIBETA
Largest movements
- Stocks and contracts +€180,110
new in 2025: €180,110
- Cash -€47,777
down €47,777 (-100.0%), from €47,785 to €8
mainly Stocks and contracts (-€180,110) and Other debts (-€38,950)
- Tangible fixed assets -€8,408
no longer reported in 2025 (was €8,408)
- Debts after one year +€165,810
new in 2025: €165,810
- Other debts -€38,950
down €38,950 (-64.9%), from €60,000 to €21,050
- Profit (loss) carried forward -€4,018
down €4,018 (-81.9%), from -€4,908 to -€8,926
- Financial charges +€1,626
up €1,626 (+3,460%), from €47 to €1,673
- Gross operating margin +€1,622
up €1,622 (+40.9%), from -€3,967 to -€2,345
- Other operating charges -€894
no longer reported in 2025 (was €894)
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 | €57,892 | €182,711 | +€124,819 | +216% |
| Fixed assets | 21/28 | €8,408 | - | -€8,408 | |
| Tangible fixed assets | 22/27 | €8,408 | - | -€8,408 | |
| Other tangible fixed assets | 26 | €8,408 | - | -€8,408 | |
| Current assets | 29/58 | €49,484 | €182,711 | +€133,227 | +269% |
| Stocks and contracts in progress | 3 | - | €180,110 | +€180,110 | |
| Stocks | 30/36 | - | €180,110 | +€180,110 | |
| Amounts receivable within one year | 40/41 | €1,699 | €2,593 | +€894 | +52.6% |
| Other amounts receivable | 41 | €1,699 | €2,593 | +€894 | +52.6% |
| Cash at bank and in hand | 54/58 | €47,785 | €8 | -€47,777 | -100.0% |
| Total equity and liabilities | 10/49 | €57,892 | €182,711 | +€124,819 | +216% |
| Equity | 10/15 | -€3,908 | -€7,926 | -€4,018 | -103% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,908 | -€8,926 | -€4,018 | -81.9% |
| Amounts payable | 17/49 | €61,800 | €190,637 | +€128,837 | +208% |
| Amounts payable after more than one year | 17 | - | €165,810 | +€165,810 | |
| Financial debts | 170/4 | - | €165,810 | +€165,810 | |
| Amounts payable within one year | 42/48 | €61,800 | €24,827 | -€36,973 | -59.8% |
| Trade debts | 44 | €1,800 | €3,504 | +€1,704 | +94.7% |
| Suppliers | 440/4 | €1,800 | €3,504 | +€1,704 | +94.7% |
| Taxes, remuneration and social security | 45 | - | €273 | +€273 | |
| Taxes | 450/3 | - | €273 | +€273 | |
| Other amounts payable | 47/48 | €60,000 | €21,050 | -€38,950 | -64.9% |
| Other operating charges | 640/8 | €894 | - | -€894 | |
| Gross operating margin | 9900 | -€3,967 | -€2,345 | +€1,622 | +40.9% |
| Operating profit (loss) | 9901 | -€4,861 | -€2,345 | +€2,516 | +51.8% |
| Financial charges | 65/66B | €47 | €1,673 | +€1,626 | +3,460% |
| Recurring financial charges | 65 | €47 | €1,673 | +€1,626 | +3,460% |
| Profit (loss) for the period before taxes | 9903 | -€4,908 | -€4,018 | +€890 | +18.1% |
| Profit (loss) for the period | 9904 | -€4,908 | -€4,018 | +€890 | +18.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,908 | -€4,018 | +€890 | +18.1% |
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 16 October 2026 via checked.be.