High Five Company: 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.
High Five Company
Largest movements
- Tangible fixed assets -€9,279
down €9,279 (-20.1%), from €46,108 to €36,829
of which Plant, machinery and equipment: -€5,893
- Receivables within one year -€6,268
down €6,268 (-47.2%), from €13,291 to €7,023
of which Other amounts receivable: -€5,162
- Stocks and contracts +€4,091
up €4,091 (+58.7%), from €6,975 to €11,066
- Cash -€1,817
down €1,817 (-13.4%), from €13,517 to €11,700
mainly Current portion of long-term debt (-€13,812) and Tax, wage and social debts (-€4,452)
- Current portion of long-term debt -€13,812
down €13,812 (-58.1%), from €23,752 to €9,940
- Trade debts +€5,916
up €5,916 (+47.8%), from €12,377 to €18,293
- Tax, wage and social debts -€4,452
down €4,452 (-17.2%), from €25,844 to €21,392
of which Remuneration and social security: -€6,136
- Debts after one year -€1,828
no longer reported in 2025 (was €1,828)
- Profit (loss) carried forward +€1,126
up €1,126 (+3.3%), from -€33,918 to -€32,793
- Gross operating margin +€35,565
up €35,565 (+19.2%), from €185,137 to €220,702
- Staff costs +€31,904
up €31,904 (+18.9%), from €168,700 to €200,604
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 | €93,845 | €80,580 | -€13,265 | -14.1% |
| Fixed assets | 21/28 | €59,458 | €50,179 | -€9,279 | -15.6% |
| Tangible fixed assets | 22/27 | €46,108 | €36,829 | -€9,279 | -20.1% |
| Plant, machinery and equipment | 23 | €31,182 | €25,289 | -€5,893 | -18.9% |
| Furniture and vehicles | 24 | €2,991 | €1,576 | -€1,414 | -47.3% |
| Other tangible fixed assets | 26 | €11,936 | €9,964 | -€1,972 | -16.5% |
| Financial fixed assets | 28 | €13,350 | €13,350 | = | 0.0% |
| Current assets | 29/58 | €34,387 | €30,401 | -€3,986 | -11.6% |
| Stocks and contracts in progress | 3 | €6,975 | €11,066 | +€4,091 | +58.7% |
| Stocks | 30/36 | €6,975 | €11,066 | +€4,091 | +58.7% |
| Amounts receivable within one year | 40/41 | €13,291 | €7,023 | -€6,268 | -47.2% |
| Trade receivables | 40 | €3,149 | €2,043 | -€1,106 | -35.1% |
| Other amounts receivable | 41 | €10,142 | €4,980 | -€5,162 | -50.9% |
| Cash at bank and in hand | 54/58 | €13,517 | €11,700 | -€1,817 | -13.4% |
| Deferred charges and accrued income | 490/1 | €604 | €612 | +€8 | +1.3% |
| Total equity and liabilities | 10/49 | €93,845 | €80,580 | -€13,265 | -14.1% |
| Equity | 10/15 | €28,082 | €29,207 | +€1,126 | +4.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,918 | -€32,793 | +€1,126 | +3.3% |
| Amounts payable | 17/49 | €65,763 | €51,373 | -€14,391 | -21.9% |
| Amounts payable after more than one year | 17 | €1,828 | - | -€1,828 | |
| Financial debts | 170/4 | €1,828 | - | -€1,828 | |
| Amounts payable within one year | 42/48 | €62,393 | €49,625 | -€12,768 | -20.5% |
| Current portion of amounts payable after more than one year | 42 | €23,752 | €9,940 | -€13,812 | -58.1% |
| Trade debts | 44 | €12,377 | €18,293 | +€5,916 | +47.8% |
| Suppliers | 440/4 | €12,377 | €18,293 | +€5,916 | +47.8% |
| Taxes, remuneration and social security | 45 | €25,844 | €21,392 | -€4,452 | -17.2% |
| Taxes | 450/3 | €999 | €2,683 | +€1,684 | +169% |
| Remuneration and social security | 454/9 | €24,845 | €18,709 | -€6,136 | -24.7% |
| Other amounts payable | 47/48 | €420 | - | -€420 | |
| Accrued charges and deferred income | 492/3 | €1,542 | €1,747 | +€205 | +13.3% |
| Remuneration, social security and pensions | 62 | €168,700 | €200,604 | +€31,904 | +18.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,281 | €10,570 | -€1,711 | -13.9% |
| Other operating charges | 640/8 | €2,716 | €3,701 | +€985 | +36.3% |
| Non-recurring operating charges | 66A | €20,471 | - | -€20,471 | |
| Gross operating margin | 9900 | €185,137 | €220,702 | +€35,565 | +19.2% |
| Operating profit (loss) | 9901 | -€19,032 | €5,827 | +€24,859 | |
| Financial income | 75/76B | €61 | €21 | -€41 | -66.3% |
| Recurring financial income | 75 | €61 | €21 | -€41 | -66.3% |
| Financial charges | 65/66B | €4,291 | €4,483 | +€192 | +4.5% |
| Recurring financial charges | 65 | €4,291 | €4,483 | +€192 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | -€23,262 | €1,364 | +€24,627 | |
| Income taxes | 67/77 | €387 | €239 | -€148 | -38.3% |
| Profit (loss) for the period | 9904 | -€23,650 | €1,126 | +€24,775 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,650 | €1,126 | +€24,775 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.