HILARIOUS: 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.
HILARIOUS
Largest movements
- Receivables within one year +€118,582
up €118,582 (+21.4%), from €552,933 to €671,515
of which Trade receivables: +€110,121
- Tangible fixed assets -€61,411
down €61,411 (-76.5%), from €80,316 to €18,905
of which Furniture and vehicles: -€58,804
- Cash -€47,907
down €47,907 (-19.7%), from €243,062 to €195,155
mainly Contributions, distributions and other (-€429,178) and Receivables within one year (-€118,582)
- Reserves -€403,640
down €403,640 (-80.1%), from €503,698 to €100,058
- Other debts +€333,650
up €333,650 (+349.3%), from €95,528 to €429,178
- Trade debts +€78,076
up €78,076 (+338.9%), from €23,037 to €101,113
- Debts after one year -€35,006
no longer reported in 2025 (was €35,006)
- Advances received +€27,828
up €27,828 (+24.7%), from €112,766 to €140,594
- Staff costs +€65,412
up €65,412 (+29.8%), from €219,720 to €285,132
- Other operating charges +€20,013
up €20,013 (+172.5%), from €11,603 to €31,616
- Taxes -€18,608
down €18,608 (-57.7%), from €32,265 to €13,657
- Depreciation -€15,095
down €15,095 (-55.6%), from €27,161 to €12,066
- Gross operating margin +€5,948
up €5,948 (+1.6%), from €367,350 to €373,297
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 | €902,946 | €909,136 | +€6,191 | +0.7% |
| Fixed assets | 21/28 | €84,936 | €23,525 | -€61,411 | -72.3% |
| Tangible fixed assets | 22/27 | €80,316 | €18,905 | -€61,411 | -76.5% |
| Plant, machinery and equipment | 23 | €7,895 | €5,289 | -€2,607 | -33.0% |
| Furniture and vehicles | 24 | €72,421 | €13,617 | -€58,804 | -81.2% |
| Financial fixed assets | 28 | €4,620 | €4,620 | = | 0.0% |
| Current assets | 29/58 | €818,009 | €885,611 | +€67,601 | +8.3% |
| Amounts receivable within one year | 40/41 | €552,933 | €671,515 | +€118,582 | +21.4% |
| Trade receivables | 40 | €545,048 | €655,169 | +€110,121 | +20.2% |
| Other amounts receivable | 41 | €7,885 | €16,346 | +€8,461 | +107.3% |
| Cash at bank and in hand | 54/58 | €243,062 | €195,155 | -€47,907 | -19.7% |
| Deferred charges and accrued income | 490/1 | €22,014 | €18,940 | -€3,074 | -14.0% |
| Total equity and liabilities | 10/49 | €902,946 | €909,136 | +€6,191 | +0.7% |
| Equity | 10/15 | €511,758 | €108,118 | -€403,640 | -78.9% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €503,698 | €100,058 | -€403,640 | -80.1% |
| Distributable reserves | 133 | €503,698 | €100,058 | -€403,640 | -80.1% |
| Amounts payable | 17/49 | €391,188 | €801,018 | +€409,830 | +104.8% |
| Amounts payable after more than one year | 17 | €35,006 | - | -€35,006 | |
| Financial debts | 170/4 | €35,006 | - | -€35,006 | |
| Amounts payable within one year | 42/48 | €356,182 | €801,018 | +€444,836 | +124.9% |
| Current portion of amounts payable after more than one year | 42 | €23,479 | €9,592 | -€13,887 | -59.1% |
| Trade debts | 44 | €23,037 | €101,113 | +€78,076 | +338.9% |
| Suppliers | 440/4 | €23,037 | €101,113 | +€78,076 | +338.9% |
| Advances received on contracts in progress | 46 | €112,766 | €140,594 | +€27,828 | +24.7% |
| Taxes, remuneration and social security | 45 | €101,372 | €120,541 | +€19,169 | +18.9% |
| Taxes | 450/3 | €81,566 | €84,286 | +€2,720 | +3.3% |
| Remuneration and social security | 454/9 | €19,806 | €36,255 | +€16,450 | +83.1% |
| Other amounts payable | 47/48 | €95,528 | €429,178 | +€333,650 | +349.3% |
| Remuneration, social security and pensions | 62 | €219,720 | €285,132 | +€65,412 | +29.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,161 | €12,066 | -€15,095 | -55.6% |
| Other operating charges | 640/8 | €11,603 | €31,616 | +€20,013 | +172.5% |
| Gross operating margin | 9900 | €367,350 | €373,297 | +€5,948 | +1.6% |
| Operating profit (loss) | 9901 | €108,866 | €44,484 | -€64,382 | -59.1% |
| Financial charges | 65/66B | €5,248 | €5,288 | +€40 | +0.8% |
| Recurring financial charges | 65 | €5,248 | €5,288 | +€40 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | €103,618 | €39,195 | -€64,422 | -62.2% |
| Income taxes | 67/77 | €32,265 | €13,657 | -€18,608 | -57.7% |
| Profit (loss) for the period | 9904 | €71,352 | €25,538 | -€45,815 | -64.2% |
| Profit (loss) for the period to be appropriated | 9905 | €71,352 | €25,538 | -€45,815 | -64.2% |
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.