Hilianda: 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.
Hilianda
Largest movements
- Cash +€201,142
up €201,142 (+26.9%), from €748,347 to €949,489
mainly Other debts (+€379,304) and Net result for the year (+€196,798)
- Receivables within one year -€120,461
down €120,461 (-58.3%), from €206,447 to €85,986
- Tangible fixed assets -€21,281
down €21,281 (-22.9%), from €92,844 to €71,563
- Profit (loss) carried forward -€508,823
down €508,823 (-66.9%), from €760,450 to €251,627
- Other debts +€379,304
up €379,304 (+7,847%), from €4,834 to €384,138
- Reserves +€196,800
up €196,800 (+106%), from €184,812 to €381,612
- Gross operating margin +€22,014
up €22,014 (+7.9%), from €279,563 to €301,577
- Depreciation +€9,134
up €9,134 (+75.2%), from €12,147 to €21,281
- Financial charges -€8,296
down €8,296 (-84.9%), from €9,770 to €1,474
of which Non-recurring financial charges: -€8,426
- Taxes +€6,125
up €6,125 (+7.4%), from €82,949 to €89,074
- Financial income -€3,032
down €3,032 (-24.9%), from €12,163 to €9,131
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 | €1,048,412 | €1,109,467 | +€61,055 | +5.8% |
| Fixed assets | 21/28 | €92,844 | €71,563 | -€21,281 | -22.9% |
| Tangible fixed assets | 22/27 | €92,844 | €71,563 | -€21,281 | -22.9% |
| Furniture and vehicles | 24 | €92,844 | €71,563 | -€21,281 | -22.9% |
| Current assets | 29/58 | €955,568 | €1,037,904 | +€82,336 | +8.6% |
| Amounts receivable within one year | 40/41 | €206,447 | €85,986 | -€120,461 | -58.3% |
| Trade receivables | 40 | €206,447 | €85,986 | -€120,461 | -58.3% |
| Cash at bank and in hand | 54/58 | €748,347 | €949,489 | +€201,142 | +26.9% |
| Deferred charges and accrued income | 490/1 | €774 | €2,429 | +€1,655 | +214% |
| Total equity and liabilities | 10/49 | €1,048,412 | €1,109,467 | +€61,055 | +5.8% |
| Equity | 10/15 | €965,722 | €653,699 | -€312,023 | -32.3% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €184,812 | €381,612 | +€196,800 | +106% |
| Distributable reserves | 133 | €184,812 | €381,612 | +€196,800 | +106% |
| Profit (loss) carried forward | 14 | €760,450 | €251,627 | -€508,823 | -66.9% |
| Amounts payable | 17/49 | €82,690 | €455,768 | +€373,078 | +451% |
| Amounts payable within one year | 42/48 | €82,690 | €455,768 | +€373,078 | +451% |
| Trade debts | 44 | €5,866 | €6 | -€5,860 | -99.9% |
| Suppliers | 440/4 | €5,866 | €6 | -€5,860 | -99.9% |
| Taxes, remuneration and social security | 45 | €71,990 | €71,624 | -€366 | -0.5% |
| Taxes | 450/3 | €71,990 | €71,624 | -€366 | -0.5% |
| Other amounts payable | 47/48 | €4,834 | €384,138 | +€379,304 | +7,847% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,147 | €21,281 | +€9,134 | +75.2% |
| Other operating charges | 640/8 | €2,048 | €2,081 | +€33 | +1.6% |
| Gross operating margin | 9900 | €279,563 | €301,577 | +€22,014 | +7.9% |
| Operating profit (loss) | 9901 | €265,368 | €278,215 | +€12,847 | +4.8% |
| Financial income | 75/76B | €12,163 | €9,131 | -€3,032 | -24.9% |
| Recurring financial income | 75 | €12,163 | €9,131 | -€3,032 | -24.9% |
| Financial charges | 65/66B | €9,770 | €1,474 | -€8,296 | -84.9% |
| Recurring financial charges | 65 | €1,344 | €1,474 | +€130 | +9.7% |
| Non-recurring financial charges | 66B | €8,426 | - | -€8,426 | |
| Profit (loss) for the period before taxes | 9903 | €267,761 | €285,872 | +€18,111 | +6.8% |
| Income taxes | 67/77 | €82,949 | €89,074 | +€6,125 | +7.4% |
| Profit (loss) for the period | 9904 | €184,812 | €196,798 | +€11,986 | +6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €184,812 | €196,798 | +€11,986 | +6.5% |
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 13 October 2026 via checked.be.