HIDA: 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.
HIDA
Largest movements
- Cash -€5,946
down €5,946 (-8.6%), from €69,277 to €63,330
mainly Other debts (-€9,638) and Trade debts (-€5,821)
- Stocks and contracts +€4,296
up €4,296 (+3.1%), from €136,760 to €141,055
- Receivables within one year -€2,779
down €2,779 (-47.3%), from €5,880 to €3,101
of which Trade receivables: -€1,571
- Other debts -€9,638
down €9,638 (-20.1%), from €47,886 to €38,248
- Reserves +€7,095
up €7,095 (+4.9%), from €145,170 to €152,265
- Trade debts -€5,821
down €5,821 (-66.0%), from €8,815 to €2,995
- Tax, wage and social debts +€4,288
up €4,288 (+83.4%), from €5,140 to €9,428
- Gross operating margin -€2,929
down €2,929 (-17.1%), from €17,148 to €14,220
- Other operating charges -€1,602
down €1,602 (-27.2%), from €5,881 to €4,279
- Financial charges -€583
down €583 (-8.8%), from €6,593 to €6,010
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 | €219,411 | €215,336 | -€4,075 | -1.9% |
| Fixed assets | 21/28 | €4,500 | €4,500 | = | 0.0% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €214,911 | €210,836 | -€4,075 | -1.9% |
| Stocks and contracts in progress | 3 | €136,760 | €141,055 | +€4,296 | +3.1% |
| Stocks | 30/36 | €136,760 | €141,055 | +€4,296 | +3.1% |
| Amounts receivable within one year | 40/41 | €5,880 | €3,101 | -€2,779 | -47.3% |
| Trade receivables | 40 | €1,571 | €0 | -€1,571 | -100.0% |
| Other amounts receivable | 41 | €4,308 | €3,101 | -€1,207 | -28.0% |
| Cash at bank and in hand | 54/58 | €69,277 | €63,330 | -€5,946 | -8.6% |
| Deferred charges and accrued income | 490/1 | €2,996 | €3,350 | +€355 | +11.8% |
| Total equity and liabilities | 10/49 | €219,411 | €215,336 | -€4,075 | -1.9% |
| Equity | 10/15 | €157,570 | €164,665 | +€7,095 | +4.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €145,170 | €152,265 | +€7,095 | +4.9% |
| Distributable reserves | 133 | €145,170 | €152,265 | +€7,095 | +4.9% |
| Amounts payable | 17/49 | €61,841 | €50,671 | -€11,170 | -18.1% |
| Amounts payable within one year | 42/48 | €61,841 | €50,671 | -€11,170 | -18.1% |
| Trade debts | 44 | €8,815 | €2,995 | -€5,821 | -66.0% |
| Suppliers | 440/4 | €8,815 | €2,995 | -€5,821 | -66.0% |
| Taxes, remuneration and social security | 45 | €5,140 | €9,428 | +€4,288 | +83.4% |
| Taxes | 450/3 | €5,140 | €9,428 | +€4,288 | +83.4% |
| Other amounts payable | 47/48 | €47,886 | €38,248 | -€9,638 | -20.1% |
| Other operating charges | 640/8 | €5,881 | €4,279 | -€1,602 | -27.2% |
| Gross operating margin | 9900 | €17,148 | €14,220 | -€2,929 | -17.1% |
| Operating profit (loss) | 9901 | €11,267 | €9,941 | -€1,326 | -11.8% |
| Financial income | 75/76B | €7,685 | €7,635 | -€50 | -0.7% |
| Recurring financial income | 75 | €7,685 | €7,635 | -€50 | -0.7% |
| Financial charges | 65/66B | €6,593 | €6,010 | -€583 | -8.8% |
| Recurring financial charges | 65 | €6,593 | €6,010 | -€583 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €12,359 | €11,565 | -€794 | -6.4% |
| Income taxes | 67/77 | €4,631 | €4,470 | -€161 | -3.5% |
| Profit (loss) for the period | 9904 | €7,728 | €7,095 | -€633 | -8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,728 | €7,095 | -€633 | -8.2% |
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 6 October 2026 via checked.be.