HIGHPRO: 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.
HIGHPRO
Largest movements
- Cash +€18,324
up €18,324 (+59.3%), from €30,881 to €49,205
mainly Net result for the year (+€83,292) and Depreciation (+€15,561)
- Tangible fixed assets -€13,248
down €13,248 (-6.6%), from €200,716 to €187,468
of which Land and buildings: -€14,323
- Receivables within one year +€2,608
up €2,608 (+18.9%), from €13,803 to €16,411
of which Trade receivables: +€4,175
- Profit (loss) carried forward +€20,292
up €20,292 (+53.7%), from €37,756 to €58,048
- Debts after one year -€19,673
down €19,673 (-12.1%), from €162,589 to €142,916
- Tax, wage and social debts +€8,238
up €8,238 (+140%), from €5,900 to €14,137
- Gross operating margin +€55,833
up €55,833 (+79.5%), from €70,240 to €126,073
- Taxes +€10,974
up €10,974 (+93.1%), from €11,792 to €22,767
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 | €246,496 | €255,566 | +€9,070 | +3.7% |
| Fixed assets | 21/28 | €200,716 | €187,468 | -€13,248 | -6.6% |
| Tangible fixed assets | 22/27 | €200,716 | €187,468 | -€13,248 | -6.6% |
| Land and buildings | 22 | €196,946 | €182,623 | -€14,323 | -7.3% |
| Plant, machinery and equipment | 23 | €2,030 | €1,575 | -€455 | -22.4% |
| Furniture and vehicles | 24 | €1,740 | €3,270 | +€1,531 | +88.0% |
| Current assets | 29/58 | €45,781 | €68,098 | +€22,317 | +48.7% |
| Amounts receivable within one year | 40/41 | €13,803 | €16,411 | +€2,608 | +18.9% |
| Trade receivables | 40 | €12,236 | €16,411 | +€4,175 | +34.1% |
| Other amounts receivable | 41 | €1,568 | - | -€1,568 | |
| Cash at bank and in hand | 54/58 | €30,881 | €49,205 | +€18,324 | +59.3% |
| Deferred charges and accrued income | 490/1 | €1,096 | €2,482 | +€1,386 | +126% |
| Total equity and liabilities | 10/49 | €246,496 | €255,566 | +€9,070 | +3.7% |
| Equity | 10/15 | €55,356 | €75,648 | +€20,292 | +36.7% |
| Contributions | 10/11 | €17,600 | €17,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,756 | €58,048 | +€20,292 | +53.7% |
| Amounts payable | 17/49 | €191,141 | €179,918 | -€11,222 | -5.9% |
| Amounts payable after more than one year | 17 | €162,589 | €142,916 | -€19,673 | -12.1% |
| Financial debts | 170/4 | €162,589 | €142,916 | -€19,673 | -12.1% |
| Amounts payable within one year | 42/48 | €27,151 | €37,003 | +€9,851 | +36.3% |
| Current portion of amounts payable after more than one year | 42 | €19,371 | €19,673 | +€303 | +1.6% |
| Trade debts | 44 | €370 | €826 | +€456 | +123% |
| Suppliers | 440/4 | €370 | €826 | +€456 | +123% |
| Taxes, remuneration and social security | 45 | €5,900 | €14,137 | +€8,238 | +140% |
| Taxes | 450/3 | €5,900 | €14,137 | +€8,238 | +140% |
| Other amounts payable | 47/48 | €1,510 | €2,366 | +€855 | +56.6% |
| Accrued charges and deferred income | 492/3 | €1,400 | - | -€1,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,026 | €15,561 | +€535 | +3.6% |
| Other operating charges | 640/8 | €1,642 | €1,451 | -€190 | -11.6% |
| Gross operating margin | 9900 | €70,240 | €126,073 | +€55,833 | +79.5% |
| Operating profit (loss) | 9901 | €53,572 | €109,060 | +€55,488 | +104% |
| Financial income | 75/76B | €0 | €8 | +€8 | +79,700% |
| Recurring financial income | 75 | €0 | €8 | +€8 | +79,700% |
| Financial charges | 65/66B | €4,024 | €3,010 | -€1,014 | -25.2% |
| Recurring financial charges | 65 | €4,024 | €3,010 | -€1,014 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | €49,548 | €106,059 | +€56,510 | +114% |
| Income taxes | 67/77 | €11,792 | €22,767 | +€10,974 | +93.1% |
| Profit (loss) for the period | 9904 | €37,756 | €83,292 | +€45,536 | +121% |
| Profit (loss) for the period to be appropriated | 9905 | €37,756 | €83,292 | +€45,536 | +121% |
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 18 October 2026 via checked.be.