HILMAR-BOS: 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.
HILMAR-BOS
Largest movements
- Cash +€12,890
up €12,890 (+942%), from €1,368 to €14,258
mainly Net result for the year (+€7,647) and Tax, wage and social debts (+€6,609)
- Tangible fixed assets -€3,888
down €3,888 (-27.5%), from €14,150 to €10,263
of which Other tangible fixed assets: -€2,248
- Receivables within one year +€2,678
up €2,678 (+22.0%), from €12,182 to €14,861
- Tax, wage and social debts +€6,609
up €6,609 (+406%), from €1,627 to €8,236
- Profit (loss) carried forward +€3,798
no longer reported in 2025 (was -€3,798)
- Reserves +€847
up €847 (+4.1%), from €20,599 to €21,447
of which Distributable reserves: +€847
- Trade debts +€562
up €562 (+50.8%), from €1,107 to €1,669
- Purchases and services +€16,387
up €16,387 (+37.6%), from €43,562 to €59,950
- Gross operating margin +€13,683
up €13,683 (+288%), from €4,755 to €18,438
- Taxes +€3,274
up €3,274 (+532%), from €616 to €3,890
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 | €31,935 | €43,752 | +€11,817 | +37.0% |
| Fixed assets | 21/28 | €14,150 | €10,263 | -€3,888 | -27.5% |
| Tangible fixed assets | 22/27 | €14,150 | €10,263 | -€3,888 | -27.5% |
| Plant, machinery and equipment | 23 | €696 | €500 | -€196 | -28.1% |
| Furniture and vehicles | 24 | €7,035 | €5,591 | -€1,444 | -20.5% |
| Other tangible fixed assets | 26 | €6,419 | €4,171 | -€2,248 | -35.0% |
| Current assets | 29/58 | €17,785 | €33,489 | +€15,704 | +88.3% |
| Stocks and contracts in progress | 3 | €3,955 | €4,114 | +€159 | +4.0% |
| Stocks | 30/36 | €3,955 | €4,114 | +€159 | +4.0% |
| Amounts receivable within one year | 40/41 | €12,182 | €14,861 | +€2,678 | +22.0% |
| Other amounts receivable | 41 | €12,182 | €14,861 | +€2,678 | +22.0% |
| Cash at bank and in hand | 54/58 | €1,368 | €14,258 | +€12,890 | +942% |
| Deferred charges and accrued income | 490/1 | €279 | €256 | -€23 | -8.2% |
| Total equity and liabilities | 10/49 | €31,935 | €43,752 | +€11,817 | +37.0% |
| Equity | 10/15 | €29,201 | €33,847 | +€4,645 | +15.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €20,599 | €21,447 | +€847 | +4.1% |
| Non-distributable reserves | 130/1 | €1,247 | €1,247 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,247 | €1,247 | = | 0.0% |
| Tax-exempt reserves | 132 | €671 | €671 | = | 0.0% |
| Distributable reserves | 133 | €18,681 | €19,529 | +€847 | +4.5% |
| Profit (loss) carried forward | 14 | -€3,798 | - | +€3,798 | |
| Amounts payable | 17/49 | €2,734 | €9,905 | +€7,171 | +262% |
| Amounts payable within one year | 42/48 | €2,734 | €9,905 | +€7,171 | +262% |
| Trade debts | 44 | €1,107 | €1,669 | +€562 | +50.8% |
| Suppliers | 440/4 | €1,107 | €1,669 | +€562 | +50.8% |
| Taxes, remuneration and social security | 45 | €1,627 | €8,236 | +€6,609 | +406% |
| Taxes | 450/3 | €1,627 | €8,236 | +€6,609 | +406% |
| Goods, raw materials, services and sundry goods | 60/61 | €43,562 | €59,950 | +€16,387 | +37.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,638 | €5,581 | -€57 | -1.0% |
| Other operating charges | 640/8 | €750 | €808 | +€59 | +7.8% |
| Gross operating margin | 9900 | €4,755 | €18,438 | +€13,683 | +288% |
| Operating profit (loss) | 9901 | -€1,633 | €12,049 | +€13,682 | |
| Financial charges | 65/66B | €381 | €513 | +€132 | +34.7% |
| Recurring financial charges | 65 | €381 | €513 | +€132 | +34.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,014 | €11,536 | +€13,550 | |
| Income taxes | 67/77 | €616 | €3,890 | +€3,274 | +532% |
| Profit (loss) for the period | 9904 | -€2,629 | €7,647 | +€10,276 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,629 | €7,647 | +€10,276 |
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.