HIGHFIELD SERVICES: 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.
HIGHFIELD SERVICES
Largest movements
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Cash -€22,665
down €22,665 (-84.1%), from €26,941 to €4,276
mainly Net result for the year (-€34,569) and Other debts (-€29,351)
- Receivables within one year +€8,989
up €8,989 (+1408.9%), from €638 to €9,627
of which Other amounts receivable: +€6,871
- Profit (loss) carried forward -€34,569
down €34,569 (-44.7%), from -€77,289 to -€111,858
- Other debts -€29,351
down €29,351 (-72.6%), from €40,412 to €11,061
- Gross operating margin -€7,276
down €7,276 (-26.7%), from -€27,206 to -€34,482
- Financial income -€1,884
down €1,884 (-69.5%), from €2,711 to €827
- Taxes -€1,519
down €1,519, from €936 to -€583
- Other operating charges -€1,147
down €1,147 (-48.8%), from €2,352 to €1,205
- Financial charges -€916
down €916 (-75.8%), from €1,208 to €292
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 | €79,579 | €15,903 | -€63,676 | -80.0% |
| Fixed assets | 21/28 | €2,000 | €2,000 | = | 0.0% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €77,579 | €13,903 | -€63,676 | -82.1% |
| Amounts receivable within one year | 40/41 | €638 | €9,627 | +€8,989 | +1408.9% |
| Trade receivables | 40 | €61 | €2,179 | +€2,118 | +3472.1% |
| Other amounts receivable | 41 | €577 | €7,448 | +€6,871 | +1190.8% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €26,941 | €4,276 | -€22,665 | -84.1% |
| Total equity and liabilities | 10/49 | €79,579 | €15,903 | -€63,676 | -80.0% |
| Equity | 10/15 | €37,711 | €3,142 | -€34,569 | -91.7% |
| Contributions | 10/11 | €115,000 | €115,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,289 | -€111,858 | -€34,569 | -44.7% |
| Amounts payable | 17/49 | €41,868 | €12,761 | -€29,107 | -69.5% |
| Amounts payable within one year | 42/48 | €41,868 | €12,761 | -€29,107 | -69.5% |
| Trade debts | 44 | €658 | €1,175 | +€517 | +78.6% |
| Suppliers | 440/4 | €658 | €1,175 | +€517 | +78.6% |
| Taxes, remuneration and social security | 45 | €798 | €525 | -€273 | -34.2% |
| Taxes | 450/3 | €798 | €525 | -€273 | -34.2% |
| Other amounts payable | 47/48 | €40,412 | €11,061 | -€29,351 | -72.6% |
| Other operating charges | 640/8 | €2,352 | €1,205 | -€1,147 | -48.8% |
| Gross operating margin | 9900 | -€27,206 | -€34,482 | -€7,276 | -26.7% |
| Operating profit (loss) | 9901 | -€29,558 | -€35,687 | -€6,129 | -20.7% |
| Financial income | 75/76B | €2,711 | €827 | -€1,884 | -69.5% |
| Recurring financial income | 75 | €2,711 | €827 | -€1,884 | -69.5% |
| Financial charges | 65/66B | €1,208 | €292 | -€916 | -75.8% |
| Recurring financial charges | 65 | €1,208 | €292 | -€916 | -75.8% |
| Profit (loss) for the period before taxes | 9903 | -€28,055 | -€35,152 | -€7,097 | -25.3% |
| Income taxes | 67/77 | €936 | -€583 | -€1,519 | |
| Profit (loss) for the period | 9904 | -€28,991 | -€34,569 | -€5,578 | -19.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,991 | -€34,569 | -€5,578 | -19.2% |
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 3 October 2026 via checked.be.