HILDE PIENS: 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.
HILDE PIENS
Largest movements
- Cash -€10,634
down €10,634 (-32.6%), from €32,633 to €21,999
mainly Net result for the year (-€8,349) and Trade debts (-€1,537)
- Receivables within one year +€953
up €953 (+138%), from €691 to €1,644
- Profit (loss) carried forward -€8,349
down €8,349 (-29.0%), from -€28,788 to -€37,137
- Trade debts -€1,537
down €1,537 (-99.2%), from €1,549 to €12
- Depreciation -€3,321
down €3,321 (-91.8%), from €3,618 to €297
- Gross operating margin -€994
down €994 (-15.1%), from -€6,565 to -€7,558
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 | €33,906 | €23,979 | -€9,926 | -29.3% |
| Fixed assets | 21/28 | €582 | €285 | -€297 | -51.0% |
| Tangible fixed assets | 22/27 | €582 | €285 | -€297 | -51.0% |
| Furniture and vehicles | 24 | €582 | €285 | -€297 | -51.0% |
| Current assets | 29/58 | €33,324 | €23,694 | -€9,630 | -28.9% |
| Amounts receivable within one year | 40/41 | €691 | €1,644 | +€953 | +138% |
| Other amounts receivable | 41 | €691 | €1,644 | +€953 | +138% |
| Cash at bank and in hand | 54/58 | €32,633 | €21,999 | -€10,634 | -32.6% |
| Deferred charges and accrued income | 490/1 | - | €52 | +€52 | |
| Total equity and liabilities | 10/49 | €33,906 | €23,979 | -€9,926 | -29.3% |
| Equity | 10/15 | €23,436 | €15,087 | -€8,349 | -35.6% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €2,224 | €2,224 | = | 0.0% |
| Distributable reserves | 133 | €2,224 | €2,224 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,788 | -€37,137 | -€8,349 | -29.0% |
| Amounts payable | 17/49 | €10,470 | €8,893 | -€1,577 | -15.1% |
| Amounts payable within one year | 42/48 | €10,470 | €8,893 | -€1,577 | -15.1% |
| Trade debts | 44 | €1,549 | €12 | -€1,537 | -99.2% |
| Suppliers | 440/4 | €1,549 | €12 | -€1,537 | -99.2% |
| Taxes, remuneration and social security | 45 | €361 | €321 | -€40 | -11.1% |
| Taxes | 450/3 | €361 | €321 | -€40 | -11.1% |
| Other amounts payable | 47/48 | €8,560 | €8,560 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,618 | €297 | -€3,321 | -91.8% |
| Other operating charges | 640/8 | €302 | €312 | +€10 | +3.4% |
| Gross operating margin | 9900 | -€6,565 | -€7,558 | -€994 | -15.1% |
| Operating profit (loss) | 9901 | -€10,484 | -€8,167 | +€2,317 | +22.1% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €38 | €37 | -€1 | -3.2% |
| Recurring financial charges | 65 | €38 | €37 | -€1 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | -€10,519 | -€8,204 | +€2,315 | +22.0% |
| Income taxes | 67/77 | €176 | €145 | -€31 | -17.5% |
| Profit (loss) for the period | 9904 | -€10,695 | -€8,349 | +€2,346 | +21.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,695 | -€8,349 | +€2,346 | +21.9% |
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.