HIER DP: what changed
HIER DP
Largest movements
- Intangible fixed assets +€13,076
new in 2025: €13,076
- Receivables within one year +€10,331
up €10,331 (+128%), from €8,041 to €18,372
- Cash +€7,601
up €7,601 (+18.4%), from €41,305 to €48,906
mainly Net result for the year (+€18,554) and Depreciation (+€13,345)
- Tangible fixed assets -€6,227
down €6,227 (-13.8%), from €45,089 to €38,862
of which Furniture and vehicles: -€10,151
- Financial fixed assets -€1,636
down €1,636 (-88.9%), from €1,841 to €205
- Profit (loss) carried forward +€13,848
up €13,848 (+56.5%), from €24,521 to €38,369
- Debts after one year -€8,302
down €8,302 (-27.5%), from €30,173 to €21,871
- Tax, wage and social debts +€6,322
up €6,322 (+36.4%), from €17,372 to €23,694
of which Remuneration and social security: +€3,764
- Trade debts +€5,132
up €5,132 (+42.6%), from €12,045 to €17,176
- Other debts +€5,091
up €5,091 (+143%), from €3,549 to €8,640
- Gross operating margin +€62,180
up €62,180 (+145%), from €42,832 to €105,012
- Staff costs +€25,968
up €25,968 (+56.1%), from €46,320 to €72,288
- Taxes +€4,680
new in 2025: €4,680
- Depreciation +€4,675
up €4,675 (+53.9%), from €8,670 to €13,345
- Financial income -€2,526
down €2,526 (-25.8%), from €9,789 to €7,263
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €97,568 | €120,052 | +€22,484 | +23.0% |
| Fixed assets | 21/28 | €46,930 | €52,143 | +€5,213 | +11.1% |
| Intangible fixed assets | 21 | - | €13,076 | +€13,076 | |
| Tangible fixed assets | 22/27 | €45,089 | €38,862 | -€6,227 | -13.8% |
| Plant, machinery and equipment | 23 | €1,280 | €5,299 | +€4,019 | +314% |
| Furniture and vehicles | 24 | €42,938 | €32,787 | -€10,151 | -23.6% |
| Other tangible fixed assets | 26 | €871 | €776 | -€95 | -10.9% |
| Financial fixed assets | 28 | €1,841 | €205 | -€1,636 | -88.9% |
| Current assets | 29/58 | €50,637 | €67,909 | +€17,272 | +34.1% |
| Amounts receivable within one year | 40/41 | €8,041 | €18,372 | +€10,331 | +128% |
| Trade receivables | 40 | €8,041 | €18,372 | +€10,331 | +128% |
| Cash at bank and in hand | 54/58 | €41,305 | €48,906 | +€7,601 | +18.4% |
| Deferred charges and accrued income | 490/1 | €1,292 | €631 | -€661 | -51.1% |
| Total equity and liabilities | 10/49 | €97,568 | €120,052 | +€22,484 | +23.0% |
| Equity | 10/15 | €26,521 | €40,369 | +€13,848 | +52.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,521 | €38,369 | +€13,848 | +56.5% |
| Amounts payable | 17/49 | €71,047 | €79,683 | +€8,636 | +12.2% |
| Amounts payable after more than one year | 17 | €30,173 | €21,871 | -€8,302 | -27.5% |
| Financial debts | 170/4 | €30,173 | €21,871 | -€8,302 | -27.5% |
| Amounts payable within one year | 42/48 | €40,689 | €57,812 | +€17,123 | +42.1% |
| Current portion of amounts payable after more than one year | 42 | €7,724 | €8,302 | +€578 | +7.5% |
| Trade debts | 44 | €12,045 | €17,176 | +€5,132 | +42.6% |
| Suppliers | 440/4 | €12,045 | €17,176 | +€5,132 | +42.6% |
| Taxes, remuneration and social security | 45 | €17,372 | €23,694 | +€6,322 | +36.4% |
| Taxes | 450/3 | €12,730 | €15,288 | +€2,558 | +20.1% |
| Remuneration and social security | 454/9 | €4,642 | €8,406 | +€3,764 | +81.1% |
| Other amounts payable | 47/48 | €3,549 | €8,640 | +€5,091 | +143% |
| Accrued charges and deferred income | 492/3 | €185 | - | -€185 | |
| Remuneration, social security and pensions | 62 | €46,320 | €72,288 | +€25,968 | +56.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,670 | €13,345 | +€4,675 | +53.9% |
| Other operating charges | 640/8 | €704 | €909 | +€205 | +29.2% |
| Gross operating margin | 9900 | €42,832 | €105,012 | +€62,180 | +145% |
| Operating profit (loss) | 9901 | -€12,862 | €18,470 | +€31,332 | |
| Financial income | 75/76B | €9,789 | €7,263 | -€2,526 | -25.8% |
| Recurring financial income | 75 | €9,789 | €7,263 | -€2,526 | -25.8% |
| Financial charges | 65/66B | €2,390 | €2,499 | +€109 | +4.6% |
| Recurring financial charges | 65 | €2,390 | €2,499 | +€109 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,463 | €23,234 | +€28,697 | |
| Income taxes | 67/77 | - | €4,680 | +€4,680 | |
| Profit (loss) for the period | 9904 | -€5,463 | €18,554 | +€24,017 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,463 | €18,554 | +€24,017 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.