HIGHFIELD MANAGEMENT SERVICES: 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.
HIGHFIELD MANAGEMENT SERVICES
Largest movements
- Cash -€4,249
down €4,249 (-59.3%), from €7,163 to €2,914
mainly Net result for the year (-€3,500) and Receivables within one year (-€2,476)
- Receivables within one year +€2,476
new in 2025: €2,476
of which Other amounts receivable: +€1,976
- Contributions +€3,500
up €3,500 (+35.0%), from €10,000 to €13,500
- Profit (loss) carried forward -€3,500
down €3,500 (-52.6%), from -€6,650 to -€10,150
- Other debts -€1,933
down €1,933 (-82.5%), from €2,342 to €409
- Trade debts +€166
up €166 (+11.6%), from €1,431 to €1,597
- Gross operating margin -€2,329
down €2,329, from €725 to -€1,604
- Other operating charges +€374
up €374 (+26.3%), from €1,424 to €1,798
- Financial income -€53
down €53 (-86.9%), from €61 to €8
- Taxes -€21
down €21 (-36.2%), from €58 to €37
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 | €7,163 | €5,390 | -€1,773 | -24.8% |
| Current assets | 29/58 | €7,163 | €5,390 | -€1,773 | -24.8% |
| Amounts receivable within one year | 40/41 | - | €2,476 | +€2,476 | |
| Trade receivables | 40 | - | €500 | +€500 | |
| Other amounts receivable | 41 | - | €1,976 | +€1,976 | |
| Cash at bank and in hand | 54/58 | €7,163 | €2,914 | -€4,249 | -59.3% |
| Total equity and liabilities | 10/49 | €7,163 | €5,390 | -€1,773 | -24.8% |
| Equity | 10/15 | €3,350 | €3,350 | = | 0.0% |
| Contributions | 10/11 | €10,000 | €13,500 | +€3,500 | +35.0% |
| Profit (loss) carried forward | 14 | -€6,650 | -€10,150 | -€3,500 | -52.6% |
| Amounts payable | 17/49 | €3,813 | €2,040 | -€1,773 | -46.5% |
| Amounts payable within one year | 42/48 | €3,813 | €2,040 | -€1,773 | -46.5% |
| Trade debts | 44 | €1,431 | €1,597 | +€166 | +11.6% |
| Suppliers | 440/4 | €1,431 | €1,597 | +€166 | +11.6% |
| Taxes, remuneration and social security | 45 | €40 | €34 | -€6 | -15.0% |
| Taxes | 450/3 | €40 | €34 | -€6 | -15.0% |
| Other amounts payable | 47/48 | €2,342 | €409 | -€1,933 | -82.5% |
| Other operating charges | 640/8 | €1,424 | €1,798 | +€374 | +26.3% |
| Gross operating margin | 9900 | €725 | -€1,604 | -€2,329 | |
| Operating profit (loss) | 9901 | -€699 | -€3,402 | -€2,703 | -387% |
| Financial income | 75/76B | €61 | €8 | -€53 | -86.9% |
| Recurring financial income | 75 | €61 | €8 | -€53 | -86.9% |
| Financial charges | 65/66B | €69 | €69 | = | 0.0% |
| Recurring financial charges | 65 | €69 | €69 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€707 | -€3,463 | -€2,756 | -390% |
| Income taxes | 67/77 | €58 | €37 | -€21 | -36.2% |
| Profit (loss) for the period | 9904 | -€765 | -€3,500 | -€2,735 | -358% |
| Profit (loss) for the period to be appropriated | 9905 | -€765 | -€3,500 | -€2,735 | -358% |
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 29 October 2026 via checked.be.