HIGHTEKERS: 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.
HIGHTEKERS
Largest movements
- Cash -€1.6m
down €1.6m (-58.8%), from €2.7m to €1.1m
mainly Receivables within one year (-€1.5m) and Other debts (-€329,783)
- Receivables within one year +€1.5m
up €1.5m (+119%), from €1.3m to €2.8m
of which Other amounts receivable: +€1.2m
- Other debts -€329,783
down €329,783 (-11.3%), from €2.9m to €2.6m
- Tax, wage and social debts +€227,444
up €227,444 (+32.3%), from €703,240 to €930,684
of which Remuneration and social security: +€255,419
- Trade debts +€49,174
up €49,174 (+47.3%), from €103,926 to €153,100
- Staff costs +€1.0m
up €1.0m (+38.0%), from €2.7m to €3.7m
- Gross operating margin +€975,962
up €975,962 (+32.3%), from €3.0m to €4.0m
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 | €3,999,360 | €3,958,603 | -€40,756 | -1.0% |
| Fixed assets | 21/28 | €34,488 | €36,051 | +€1,563 | +4.5% |
| Tangible fixed assets | 22/27 | €34,488 | €36,051 | +€1,563 | +4.5% |
| Furniture and vehicles | 24 | €34,488 | €36,051 | +€1,563 | +4.5% |
| Current assets | 29/58 | €3,964,871 | €3,922,552 | -€42,319 | -1.1% |
| Amounts receivable within one year | 40/41 | €1,285,820 | €2,818,568 | +€1.5m | +119% |
| Trade receivables | 40 | €1,250,998 | €1,548,604 | +€297,606 | +23.8% |
| Other amounts receivable | 41 | €34,822 | €1,269,963 | +€1.2m | +3,547% |
| Cash at bank and in hand | 54/58 | €2,678,549 | €1,102,661 | -€1.6m | -58.8% |
| Deferred charges and accrued income | 490/1 | €502 | €1,324 | +€823 | +164% |
| Total equity and liabilities | 10/49 | €3,999,360 | €3,958,603 | -€40,756 | -1.0% |
| Equity | 10/15 | €269,703 | €277,538 | +€7,835 | +2.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €200,000 | €200,000 | = | 0.0% |
| Distributable reserves | 133 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,703 | €27,538 | +€7,835 | +39.8% |
| Amounts payable | 17/49 | €3,729,656 | €3,681,065 | -€48,591 | -1.3% |
| Amounts payable within one year | 42/48 | €3,729,656 | €3,681,065 | -€48,591 | -1.3% |
| Trade debts | 44 | €103,926 | €153,100 | +€49,174 | +47.3% |
| Suppliers | 440/4 | €103,926 | €153,100 | +€49,174 | +47.3% |
| Advances received on contracts in progress | 46 | - | €4,574 | +€4,574 | |
| Taxes, remuneration and social security | 45 | €703,240 | €930,684 | +€227,444 | +32.3% |
| Taxes | 450/3 | €265,728 | €237,752 | -€27,976 | -10.5% |
| Remuneration and social security | 454/9 | €437,512 | €692,931 | +€255,419 | +58.4% |
| Other amounts payable | 47/48 | €2,922,491 | €2,592,708 | -€329,783 | -11.3% |
| Remuneration, social security and pensions | 62 | €2,658,254 | €3,668,356 | +€1.0m | +38.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,526 | €20,811 | +€4,285 | +25.9% |
| Other operating charges | 640/8 | €1,911 | €1,691 | -€220 | -11.5% |
| Gross operating margin | 9900 | €3,017,624 | €3,993,586 | +€975,962 | +32.3% |
| Operating profit (loss) | 9901 | €340,933 | €302,728 | -€38,205 | -11.2% |
| Financial income | 75/76B | €21 | - | -€21 | |
| Recurring financial income | 75 | €21 | - | -€21 | |
| Financial charges | 65/66B | €5,750 | €4,328 | -€1,422 | -24.7% |
| Recurring financial charges | 65 | €5,750 | €4,328 | -€1,422 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €335,204 | €298,400 | -€36,803 | -11.0% |
| Income taxes | 67/77 | €108,511 | €110,565 | +€2,054 | +1.9% |
| Profit (loss) for the period | 9904 | €226,693 | €187,835 | -€38,858 | -17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €226,693 | €187,835 | -€38,858 | -17.1% |
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 20 October 2026 via checked.be.