HILLS: 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.
HILLS
Largest movements
- Cash +€76,105
up €76,105 (+7,693%), from €989 to €77,094
mainly Net result for the year (+€67,304) and Tax, wage and social debts (+€20,098)
- Receivables within one year +€6,422
up €6,422 (+948%), from €678 to €7,100
of which Trade receivables: +€5,562
- Profit (loss) carried forward +€67,304
up €67,304, from -€2,864 to €64,441
- Tax, wage and social debts +€20,098
new in 2025: €20,098
- Contributions -€3,000
no longer reported in 2025 (was €3,000)
- Trade debts -€1,503
down €1,503 (-98.2%), from €1,531 to €27
- Gross operating margin +€85,998
up €85,998, from -€2,419 to €83,578
- Taxes +€16,110
new in 2025: €16,110
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 | €1,667 | €84,565 | +€82,898 | +4,973% |
| Current assets | 29/58 | €1,667 | €84,565 | +€82,898 | +4,973% |
| Amounts receivable within one year | 40/41 | €678 | €7,100 | +€6,422 | +948% |
| Trade receivables | 40 | - | €5,562 | +€5,562 | |
| Other amounts receivable | 41 | €678 | €1,538 | +€860 | +127% |
| Cash at bank and in hand | 54/58 | €989 | €77,094 | +€76,105 | +7,693% |
| Deferred charges and accrued income | 490/1 | - | €371 | +€371 | |
| Total equity and liabilities | 10/49 | €1,667 | €84,565 | +€82,898 | +4,973% |
| Equity | 10/15 | €136 | €64,441 | +€64,304 | +47,120% |
| Contributions | 10/11 | €3,000 | - | -€3,000 | |
| Profit (loss) carried forward | 14 | -€2,864 | €64,441 | +€67,304 | |
| Amounts payable | 17/49 | €1,531 | €20,125 | +€18,594 | +1,215% |
| Amounts payable within one year | 42/48 | €1,531 | €20,125 | +€18,594 | +1,215% |
| Trade debts | 44 | €1,531 | €27 | -€1,503 | -98.2% |
| Suppliers | 440/4 | €1,531 | €27 | -€1,503 | -98.2% |
| Taxes, remuneration and social security | 45 | - | €20,098 | +€20,098 | |
| Taxes | 450/3 | - | €20,098 | +€20,098 | |
| Other operating charges | 640/8 | €427 | €120 | -€307 | -71.9% |
| Gross operating margin | 9900 | -€2,419 | €83,578 | +€85,998 | |
| Operating profit (loss) | 9901 | -€2,847 | €83,458 | +€86,305 | |
| Financial charges | 65/66B | €17 | €44 | +€27 | +162% |
| Recurring financial charges | 65 | €17 | €44 | +€27 | +162% |
| Profit (loss) for the period before taxes | 9903 | -€2,864 | €83,414 | +€86,278 | |
| Income taxes | 67/77 | - | €16,110 | +€16,110 | |
| Profit (loss) for the period | 9904 | -€2,864 | €67,304 | +€70,168 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,864 | €67,304 | +€70,168 |
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 23 October 2026 via checked.be.