HILL CARE: 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.
HILL CARE
Largest movements
- Cash +€88,997
up €88,997 (+209%), from €42,635 to €131,632
mainly Net result for the year (+€57,241) and Receivables within one year (+€25,963)
- Receivables within one year -€25,963
down €25,963 (-93.5%), from €27,772 to €1,809
of which Other amounts receivable: -€27,772
- Tangible fixed assets -€8,125
down €8,125 (-33.3%), from €24,375 to €16,250
- Reserves +€57,241
up €57,241 (+106%), from €53,873 to €111,114
- Debts after one year -€6,135
down €6,135 (-49.7%), from €12,351 to €6,216
- Tax, wage and social debts +€1,946
up €1,946 (+9.4%), from €20,627 to €22,572
- Other debts +€1,681
new in 2025: €1,681
- Turnover -€103,443
no longer reported in 2025 (was €103,443)
- Purchases and services -€22,608
no longer reported in 2025 (was €22,608)
- Gross operating margin +€5,737
up €5,737 (+6.9%), from €82,825 to €88,562
- Taxes +€1,916
up €1,916 (+9.3%), from €20,627 to €22,543
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 | €96,338 | €151,612 | +€55,274 | +57.4% |
| Fixed assets | 21/28 | €24,375 | €16,250 | -€8,125 | -33.3% |
| Tangible fixed assets | 22/27 | €24,375 | €16,250 | -€8,125 | -33.3% |
| Furniture and vehicles | 24 | €24,375 | €16,250 | -€8,125 | -33.3% |
| Current assets | 29/58 | €71,963 | €135,362 | +€63,399 | +88.1% |
| Amounts receivable within one year | 40/41 | €27,772 | €1,809 | -€25,963 | -93.5% |
| Trade receivables | 40 | - | €1,809 | +€1,809 | |
| Other amounts receivable | 41 | €27,772 | €0 | -€27,772 | -100% |
| Cash at bank and in hand | 54/58 | €42,635 | €131,632 | +€88,997 | +209% |
| Deferred charges and accrued income | 490/1 | €1,556 | €1,921 | +€364 | +23.4% |
| Total equity and liabilities | 10/49 | €96,338 | €151,612 | +€55,274 | +57.4% |
| Equity | 10/15 | €56,873 | €114,114 | +€57,241 | +101% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €53,873 | €111,114 | +€57,241 | +106% |
| Distributable reserves | 133 | €53,873 | €111,114 | +€57,241 | +106% |
| Amounts payable | 17/49 | €39,465 | €37,498 | -€1,967 | -5.0% |
| Amounts payable after more than one year | 17 | €12,351 | €6,216 | -€6,135 | -49.7% |
| Financial debts | 170/4 | €12,351 | €6,216 | -€6,135 | -49.7% |
| Amounts payable within one year | 42/48 | €27,114 | €31,282 | +€4,168 | +15.4% |
| Current portion of amounts payable after more than one year | 42 | €6,055 | €6,135 | +€80 | +1.3% |
| Trade debts | 44 | €432 | €894 | +€462 | +107% |
| Suppliers | 440/4 | €432 | €894 | +€462 | +107% |
| Taxes, remuneration and social security | 45 | €20,627 | €22,572 | +€1,946 | +9.4% |
| Taxes | 450/3 | €20,627 | €22,572 | +€1,946 | +9.4% |
| Other amounts payable | 47/48 | - | €1,681 | +€1,681 | |
| Turnover | 70 | €103,443 | - | -€103,443 | |
| Goods, raw materials, services and sundry goods | 60/61 | €22,608 | - | -€22,608 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,125 | €8,125 | = | 0.0% |
| Other operating charges | 640/8 | €220 | €299 | +€79 | +35.7% |
| Gross operating margin | 9900 | €82,825 | €88,562 | +€5,737 | +6.9% |
| Operating profit (loss) | 9901 | €74,479 | €80,138 | +€5,659 | +7.6% |
| Financial income | 75/76B | €427 | €0 | -€427 | -100.0% |
| Recurring financial income | 75 | €427 | €0 | -€427 | -100.0% |
| Financial charges | 65/66B | €407 | €355 | -€52 | -12.8% |
| Recurring financial charges | 65 | €407 | €355 | -€52 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €74,500 | €79,784 | +€5,284 | +7.1% |
| Income taxes | 67/77 | €20,627 | €22,543 | +€1,916 | +9.3% |
| Profit (loss) for the period | 9904 | €53,873 | €57,241 | +€3,368 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €53,873 | €57,241 | +€3,368 | +6.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.