HIDA CONSTRUCT: 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 CONSTRUCT
Largest movements
- Receivables within one year +€9,761
up €9,761 (+143.3%), from €6,811 to €16,572
of which Trade receivables: +€10,227
- Cash -€4,857
down €4,857 (-99.3%), from €4,890 to €34
mainly Net result for the year (-€13,472) and Receivables within one year (-€9,761)
- Tangible fixed assets -€768
down €768 (-81.1%), from €947 to €179
- Financial fixed assets +€312
new in 2025: €312
- Deferred charges and accrued income +€274
up €274 (+385.2%), from €71 to €345
- Profit (loss) carried forward -€13,472
down €13,472 (-73.5%), from -€18,323 to -€31,795
- Other debts +€12,750
up €12,750 (+55.3%), from €23,068 to €35,817
- Trade debts +€5,313
up €5,313 (+1194.7%), from €445 to €5,758
- Staff costs +€21,820
up €21,820 (+409.1%), from €5,333 to €27,154
- Gross operating margin +€15,648
up €15,648, from -€717 to €14,931
- Other operating charges +€382
new in 2025: €382
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 | €12,719 | €17,442 | +€4,723 | +37.1% |
| Fixed assets | 21/28 | €947 | €491 | -€456 | -48.2% |
| Tangible fixed assets | 22/27 | €947 | €179 | -€768 | -81.1% |
| Plant, machinery and equipment | 23 | €947 | €179 | -€768 | -81.1% |
| Financial fixed assets | 28 | - | €312 | +€312 | |
| Current assets | 29/58 | €11,772 | €16,951 | +€5,179 | +44.0% |
| Amounts receivable within one year | 40/41 | €6,811 | €16,572 | +€9,761 | +143.3% |
| Trade receivables | 40 | €5,097 | €15,324 | +€10,227 | +200.7% |
| Other amounts receivable | 41 | €1,714 | €1,248 | -€466 | -27.2% |
| Cash at bank and in hand | 54/58 | €4,890 | €34 | -€4,857 | -99.3% |
| Deferred charges and accrued income | 490/1 | €71 | €345 | +€274 | +385.2% |
| Total equity and liabilities | 10/49 | €12,719 | €17,442 | +€4,723 | +37.1% |
| Equity | 10/15 | -€13,323 | -€26,795 | -€13,472 | -101.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,323 | -€31,795 | -€13,472 | -73.5% |
| Amounts payable | 17/49 | €26,042 | €44,237 | +€18,195 | +69.9% |
| Amounts payable within one year | 42/48 | €26,042 | €44,237 | +€18,195 | +69.9% |
| Trade debts | 44 | €445 | €5,758 | +€5,313 | +1194.7% |
| Suppliers | 440/4 | €445 | €5,758 | +€5,313 | +1194.7% |
| Taxes, remuneration and social security | 45 | €2,529 | €2,661 | +€132 | +5.2% |
| Taxes | 450/3 | €1,500 | €2,395 | +€895 | +59.7% |
| Remuneration and social security | 454/9 | €1,029 | €266 | -€763 | -74.2% |
| Other amounts payable | 47/48 | €23,068 | €35,817 | +€12,750 | +55.3% |
| Remuneration, social security and pensions | 62 | €5,333 | €27,154 | +€21,820 | +409.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €768 | €768 | +€0 | 0.0% |
| Other operating charges | 640/8 | - | €382 | +€382 | |
| Gross operating margin | 9900 | -€717 | €14,931 | +€15,648 | |
| Operating profit (loss) | 9901 | -€6,818 | -€13,372 | -€6,555 | -96.1% |
| Financial income | 75/76B | €75 | €5 | -€70 | -93.3% |
| Recurring financial income | 75 | €75 | €5 | -€70 | -93.3% |
| Financial charges | 65/66B | €161 | €105 | -€56 | -35.0% |
| Recurring financial charges | 65 | €161 | €105 | -€56 | -35.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,904 | -€13,472 | -€6,568 | -95.1% |
| Profit (loss) for the period | 9904 | -€6,904 | -€13,472 | -€6,568 | -95.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,904 | -€13,472 | -€6,568 | -95.1% |
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.