Hier is 't: 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.
Hier is 't
Largest movements
- Cash +€16,387
up €16,387 (+181%), from €9,072 to €25,459
mainly Receivables within one year (+€15,820) and Trade debts (+€10,816)
- Receivables within one year -€15,820
down €15,820 (-21.7%), from €72,802 to €56,982
of which Other amounts receivable: -€18,900
- Profit (loss) carried forward -€15,806
down €15,806 (-12.5%), from €126,252 to €110,446
- Trade debts +€10,816
up €10,816 (+21.4%), from €50,622 to €61,438
- Other debts +€7,701
up €7,701 (+49.1%), from €15,700 to €23,401
- Tax, wage and social debts -€4,033
down €4,033 (-23.4%), from €17,213 to €13,180
of which Remuneration and social security: -€8,666
- Gross operating margin -€39,877
down €39,877 (-41.4%), from €96,240 to €56,363
- Staff costs -€37,522
down €37,522 (-35.1%), from €106,925 to €69,403
- Financial income -€13,078
down €13,078 (-99.5%), from €13,148 to €70
of which Non-recurring financial income: -€12,984
- Financial charges -€4,333
down €4,333 (-90.9%), from €4,766 to €433
- Other operating charges -€1,315
down €1,315 (-66.0%), from €1,991 to €676
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.
Derived cash bridge
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 | €217,846 | €216,524 | -€1,322 | -0.6% |
| Fixed assets | 21/28 | €5,794 | €4,070 | -€1,725 | -29.8% |
| Tangible fixed assets | 22/27 | €5,794 | €4,070 | -€1,725 | -29.8% |
| Plant, machinery and equipment | 23 | €1,602 | €1,044 | -€558 | -34.8% |
| Furniture and vehicles | 24 | €4,192 | €3,026 | -€1,166 | -27.8% |
| Current assets | 29/58 | €212,052 | €212,455 | +€403 | +0.2% |
| Stocks and contracts in progress | 3 | €130,000 | €130,000 | = | 0.0% |
| Stocks | 30/36 | €130,000 | €130,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €72,802 | €56,982 | -€15,820 | -21.7% |
| Trade receivables | 40 | - | €3,080 | +€3,080 | |
| Other amounts receivable | 41 | €72,802 | €53,902 | -€18,900 | -26.0% |
| Cash at bank and in hand | 54/58 | €9,072 | €25,459 | +€16,387 | +181% |
| Deferred charges and accrued income | 490/1 | €179 | €14 | -€165 | -92.3% |
| Total equity and liabilities | 10/49 | €217,846 | €216,524 | -€1,322 | -0.6% |
| Equity | 10/15 | €134,312 | €118,506 | -€15,806 | -11.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €126,252 | €110,446 | -€15,806 | -12.5% |
| Amounts payable | 17/49 | €83,535 | €98,018 | +€14,484 | +17.3% |
| Amounts payable within one year | 42/48 | €83,535 | €98,018 | +€14,484 | +17.3% |
| Trade debts | 44 | €50,622 | €61,438 | +€10,816 | +21.4% |
| Suppliers | 440/4 | €50,622 | €61,438 | +€10,816 | +21.4% |
| Taxes, remuneration and social security | 45 | €17,213 | €13,180 | -€4,033 | -23.4% |
| Taxes | 450/3 | €7,468 | €12,101 | +€4,633 | +62.0% |
| Remuneration and social security | 454/9 | €9,745 | €1,079 | -€8,666 | -88.9% |
| Other amounts payable | 47/48 | €15,700 | €23,401 | +€7,701 | +49.1% |
| Remuneration, social security and pensions | 62 | €106,925 | €69,403 | -€37,522 | -35.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,725 | €1,725 | = | 0.0% |
| Other operating charges | 640/8 | €1,991 | €676 | -€1,315 | -66.0% |
| Gross operating margin | 9900 | €96,240 | €56,363 | -€39,877 | -41.4% |
| Operating profit (loss) | 9901 | -€14,401 | -€15,441 | -€1,040 | -7.2% |
| Financial income | 75/76B | €13,148 | €70 | -€13,078 | -99.5% |
| Recurring financial income | 75 | €164 | €70 | -€94 | -57.5% |
| Non-recurring financial income | 76B | €12,984 | - | -€12,984 | |
| Financial charges | 65/66B | €4,766 | €433 | -€4,333 | -90.9% |
| Recurring financial charges | 65 | €4,766 | €433 | -€4,333 | -90.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,019 | -€15,804 | -€9,786 | -163% |
| Income taxes | 67/77 | - | €1 | +€1 | |
| Profit (loss) for the period | 9904 | -€6,019 | -€15,806 | -€9,787 | -163% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,019 | -€15,806 | -€9,787 | -163% |
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 26 October 2026 via checked.be.