HIBISCUS: 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.
HIBISCUS
Largest movements
- Receivables within one year -€8,128
down €8,128 (-98.0%), from €8,295 to €167
of which Trade receivables: -€8,128
- Cash -€5,168
down €5,168 (-66.2%), from €7,808 to €2,640
mainly Trade debts (-€10,887) and Debts after one year (-€3,096)
- Tangible fixed assets -€1,934
down €1,934 (-39.7%), from €4,872 to €2,938
of which Furniture and vehicles: -€1,086
- Stocks and contracts +€825
up €825 (+46.4%), from €1,777 to €2,602
- Deferred charges and accrued income +€318
up €318 (+435.6%), from €73 to €391
- Trade debts -€10,887
down €10,887 (-85.9%), from €12,679 to €1,792
- Other debts +€3,367
up €3,367 (+1122.3%), from €300 to €3,667
- Debts after one year -€3,096
down €3,096 (-85.6%), from €3,617 to €521
- Tax, wage and social debts -€1,915
down €1,915 (-39.5%), from €4,845 to €2,930
of which Remuneration and social security: -€2,500
- Profit (loss) carried forward -€1,609
down €1,609 (-24.7%), from -€6,524 to -€8,133
- Turnover +€131,548
new in 2024: €131,548
- Purchases and services +€129,266
new in 2024: €129,266
- Gross operating margin -€6,172
down €6,172 (-73.0%), from €8,454 to €2,282
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,160 | €10,073 | -€14,087 | -58.3% |
| Fixed assets | 21/28 | €6,207 | €4,273 | -€1,934 | -31.2% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €4,872 | €2,938 | -€1,934 | -39.7% |
| Land and buildings | 22 | €2,750 | €1,902 | -€848 | -30.8% |
| Furniture and vehicles | 24 | €2,122 | €1,036 | -€1,086 | -51.2% |
| Financial fixed assets | 28 | €1,335 | €1,335 | = | 0.0% |
| Current assets | 29/58 | €17,953 | €5,800 | -€12,153 | -67.7% |
| Stocks and contracts in progress | 3 | €1,777 | €2,602 | +€825 | +46.4% |
| Stocks | 30/36 | €1,777 | €2,602 | +€825 | +46.4% |
| Amounts receivable within one year | 40/41 | €8,295 | €167 | -€8,128 | -98.0% |
| Trade receivables | 40 | €8,275 | €147 | -€8,128 | -98.2% |
| Other amounts receivable | 41 | €20 | €20 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,808 | €2,640 | -€5,168 | -66.2% |
| Deferred charges and accrued income | 490/1 | €73 | €391 | +€318 | +435.6% |
| Total equity and liabilities | 10/49 | €24,160 | €10,073 | -€14,087 | -58.3% |
| Equity | 10/15 | -€324 | -€1,933 | -€1,609 | -496.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,524 | -€8,133 | -€1,609 | -24.7% |
| Amounts payable | 17/49 | €24,484 | €12,006 | -€12,478 | -51.0% |
| Amounts payable after more than one year | 17 | €3,617 | €521 | -€3,096 | -85.6% |
| Financial debts | 170/4 | €3,617 | €521 | -€3,096 | -85.6% |
| Amounts payable within one year | 42/48 | €20,867 | €11,485 | -€9,382 | -45.0% |
| Current portion of amounts payable after more than one year | 42 | €3,043 | €3,096 | +€53 | +1.7% |
| Trade debts | 44 | €12,679 | €1,792 | -€10,887 | -85.9% |
| Suppliers | 440/4 | €12,679 | €1,792 | -€10,887 | -85.9% |
| Taxes, remuneration and social security | 45 | €4,845 | €2,930 | -€1,915 | -39.5% |
| Taxes | 450/3 | €2,345 | €2,930 | +€585 | +24.9% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €300 | €3,667 | +€3,367 | +1122.3% |
| Turnover | 70 | - | €131,548 | +€131,548 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €129,266 | +€129,266 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,184 | €1,934 | -€250 | -11.4% |
| Other operating charges | 640/8 | €891 | €431 | -€460 | -51.6% |
| Gross operating margin | 9900 | €8,454 | €2,282 | -€6,172 | -73.0% |
| Operating profit (loss) | 9901 | €5,379 | -€83 | -€5,462 | |
| Financial charges | 65/66B | €1,748 | €1,526 | -€222 | -12.7% |
| Recurring financial charges | 65 | €1,748 | €1,526 | -€222 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €3,631 | -€1,609 | -€5,240 | |
| Income taxes | 67/77 | €879 | - | -€879 | |
| Profit (loss) for the period | 9904 | €2,752 | -€1,609 | -€4,361 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,752 | -€1,609 | -€4,361 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.