HIFZI LABO: 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.
HIFZI LABO
Largest movements
- Cash +€21,347
up €21,347 (+1,356%), from €1,575 to €22,922
mainly Net result for the year (+€25,931) and Other debts (+€10,000)
- Tangible fixed assets -€9,054
no longer reported in 2025 (was €9,054)
- Trade debts -€12,174
down €12,174 (-86.9%), from €14,012 to €1,838
- Current portion of long-term debt -€10,519
no longer reported in 2025 (was €10,519)
- Reserves +€10,000
new in 2025: €10,000
- Other debts +€10,000
new in 2025: €10,000
- Tax, wage and social debts +€8,669
new in 2025: €8,669
- Gross operating margin +€21,528
up €21,528 (+84.3%), from €25,535 to €47,064
- Other operating charges -€14,797
down €14,797 (-96.5%), from €15,336 to €540
- Depreciation -€13,419
down €13,419 (-59.7%), from €22,472 to €9,054
- Taxes +€1,717
up €1,717 (+17.4%), from €9,890 to €11,607
- Financial charges -€1,518
down €1,518 (-75.5%), from €2,011 to €493
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.
Derived cash bridge
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 | €50,422 | €62,328 | +€11,906 | +23.6% |
| Fixed assets | 21/28 | €9,054 | - | -€9,054 | |
| Tangible fixed assets | 22/27 | €9,054 | - | -€9,054 | |
| Leasing and similar rights | 25 | €9,054 | - | -€9,054 | |
| Current assets | 29/58 | €41,368 | €62,328 | +€20,960 | +50.7% |
| Amounts receivable within one year | 40/41 | €38,615 | €38,292 | -€323 | -0.8% |
| Trade receivables | 40 | €10,305 | €19,626 | +€9,320 | +90.4% |
| Other amounts receivable | 41 | €28,310 | €18,666 | -€9,643 | -34.1% |
| Cash at bank and in hand | 54/58 | €1,575 | €22,922 | +€21,347 | +1,356% |
| Deferred charges and accrued income | 490/1 | €1,178 | €1,114 | -€64 | -5.5% |
| Total equity and liabilities | 10/49 | €50,422 | €62,328 | +€11,906 | +23.6% |
| Equity | 10/15 | €25,891 | €41,822 | +€15,931 | +61.5% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | - | €10,000 | +€10,000 | |
| Distributable reserves | 133 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | €10,891 | €16,822 | +€5,931 | +54.5% |
| Amounts payable | 17/49 | €24,531 | €20,506 | -€4,025 | -16.4% |
| Amounts payable within one year | 42/48 | €24,531 | €20,506 | -€4,025 | -16.4% |
| Current portion of amounts payable after more than one year | 42 | €10,519 | - | -€10,519 | |
| Trade debts | 44 | €14,012 | €1,838 | -€12,174 | -86.9% |
| Suppliers | 440/4 | €14,012 | €1,838 | -€12,174 | -86.9% |
| Taxes, remuneration and social security | 45 | - | €8,669 | +€8,669 | |
| Taxes | 450/3 | - | €8,669 | +€8,669 | |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,472 | €9,054 | -€13,419 | -59.7% |
| Other operating charges | 640/8 | €15,336 | €540 | -€14,797 | -96.5% |
| Gross operating margin | 9900 | €25,535 | €47,064 | +€21,528 | +84.3% |
| Operating profit (loss) | 9901 | -€12,273 | €37,470 | +€49,744 | |
| Financial income | 75/76B | €1,137 | €560 | -€576 | -50.7% |
| Recurring financial income | 75 | €1,137 | €560 | -€576 | -50.7% |
| Financial charges | 65/66B | €2,011 | €493 | -€1,518 | -75.5% |
| Recurring financial charges | 65 | €2,011 | €493 | -€1,518 | -75.5% |
| Profit (loss) for the period before taxes | 9903 | -€13,148 | €37,538 | +€50,686 | |
| Income taxes | 67/77 | €9,890 | €11,607 | +€1,717 | +17.4% |
| Profit (loss) for the period | 9904 | -€23,038 | €25,931 | +€48,969 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,038 | €25,931 | +€48,969 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.