HIGHDRAW: 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.
HIGHDRAW
Largest movements
- Cash +€3,818
up €3,818 (+368.6%), from €1,036 to €4,854
mainly Depreciation (+€3,383) and Other debts (+€3,000)
- Intangible fixed assets -€3,383
down €3,383 (-29.7%), from €11,397 to €8,013
- Receivables within one year -€907
down €907 (-13.3%), from €6,826 to €5,919
of which Trade receivables: -€515
- Other debts +€3,000
up €3,000 (+10.3%), from €29,150 to €32,150
- Profit (loss) carried forward -€2,580
down €2,580 (-10.9%), from -€23,774 to -€26,354
- Trade debts -€795
down €795 (-61.9%), from €1,286 to €490
- Gross operating margin +€6,629
up €6,629, from -€5,151 to €1,478
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 | €19,258 | €18,786 | -€472 | -2.5% |
| Fixed assets | 21/28 | €11,397 | €8,013 | -€3,383 | -29.7% |
| Intangible fixed assets | 21 | €11,397 | €8,013 | -€3,383 | -29.7% |
| Current assets | 29/58 | €7,862 | €10,773 | +€2,911 | +37.0% |
| Amounts receivable within one year | 40/41 | €6,826 | €5,919 | -€907 | -13.3% |
| Trade receivables | 40 | €1,015 | €500 | -€515 | -50.7% |
| Other amounts receivable | 41 | €5,811 | €5,419 | -€392 | -6.7% |
| Cash at bank and in hand | 54/58 | €1,036 | €4,854 | +€3,818 | +368.6% |
| Total equity and liabilities | 10/49 | €19,258 | €18,786 | -€472 | -2.5% |
| Equity | 10/15 | -€11,274 | -€13,854 | -€2,580 | -22.9% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,774 | -€26,354 | -€2,580 | -10.9% |
| Amounts payable | 17/49 | €30,533 | €32,640 | +€2,108 | +6.9% |
| Amounts payable within one year | 42/48 | €30,533 | €32,640 | +€2,108 | +6.9% |
| Trade debts | 44 | €1,286 | €490 | -€795 | -61.9% |
| Suppliers | 440/4 | €1,286 | €490 | -€795 | -61.9% |
| Taxes, remuneration and social security | 45 | €97 | €0 | -€97 | -100.0% |
| Taxes | 450/3 | €97 | €0 | -€97 | -100.0% |
| Other amounts payable | 47/48 | €29,150 | €32,150 | +€3,000 | +10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,383 | €3,383 | = | 0.0% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | -€5,151 | €1,478 | +€6,629 | |
| Operating profit (loss) | 9901 | -€9,062 | -€2,449 | +€6,613 | +73.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €117 | €131 | +€14 | +11.6% |
| Recurring financial charges | 65 | €117 | €131 | +€14 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,179 | -€2,580 | +€6,600 | +71.9% |
| Profit (loss) for the period | 9904 | -€9,179 | -€2,580 | +€6,600 | +71.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,179 | -€2,580 | +€6,600 | +71.9% |
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 2 October 2026 via checked.be.