HILT: 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.
HILT
Largest movements
- Cash +€59,501
up €59,501 (+270.1%), from €22,033 to €81,534
mainly Net result for the year (+€65,955) and Other debts (+€45,392)
- Receivables within one year +€15,250
up €15,250 (+105.9%), from €14,400 to €29,650
of which Trade receivables: +€15,250
- Other debts +€45,392
up €45,392 (+364.9%), from €12,439 to €57,831
- Tax, wage and social debts +€29,129
up €29,129 (+443.8%), from €6,564 to €35,693
of which Taxes: +€29,212
- Gross operating margin +€71,610
up €71,610 (+215.6%), from €33,213 to €104,823
- Taxes +€20,687
up €20,687 (+617.1%), from €3,352 to €24,039
- Staff costs -€3,581
down €3,581 (-20.2%), from €17,743 to €14,162
From the 2025 result to the 2026 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.
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,707 | €112,124 | +€74,417 | +197.4% |
| Fixed assets | 21/28 | €1,183 | €848 | -€335 | -28.3% |
| Tangible fixed assets | 22/27 | €1,183 | €848 | -€335 | -28.3% |
| Furniture and vehicles | 24 | €1,183 | €848 | -€335 | -28.3% |
| Current assets | 29/58 | €36,524 | €111,276 | +€74,752 | +204.7% |
| Amounts receivable within one year | 40/41 | €14,400 | €29,650 | +€15,250 | +105.9% |
| Trade receivables | 40 | €14,400 | €29,650 | +€15,250 | +105.9% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €22,033 | €81,534 | +€59,501 | +270.1% |
| Deferred charges and accrued income | 490/1 | €91 | €92 | +€1 | +1.3% |
| Total equity and liabilities | 10/49 | €37,707 | €112,124 | +€74,417 | +197.4% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €19,107 | €93,524 | +€74,417 | +389.5% |
| Amounts payable within one year | 42/48 | €19,107 | €93,524 | +€74,417 | +389.5% |
| Trade debts | 44 | €105 | €0 | -€105 | -100.0% |
| Suppliers | 440/4 | €105 | - | -€105 | |
| Taxes, remuneration and social security | 45 | €6,564 | €35,693 | +€29,129 | +443.8% |
| Taxes | 450/3 | €3,544 | €32,756 | +€29,212 | +824.2% |
| Remuneration and social security | 454/9 | €3,019 | €2,937 | -€83 | -2.7% |
| Other amounts payable | 47/48 | €12,439 | €57,831 | +€45,392 | +364.9% |
| Remuneration, social security and pensions | 62 | €17,743 | €14,162 | -€3,581 | -20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €158 | €335 | +€177 | +112.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €33,213 | €104,823 | +€71,610 | +215.6% |
| Operating profit (loss) | 9901 | €14,925 | €89,926 | +€75,001 | +502.5% |
| Financial income | 75/76B | €148 | €112 | -€37 | -24.9% |
| Recurring financial income | 75 | €148 | €112 | -€37 | -24.9% |
| Financial charges | 65/66B | €158 | €43 | -€115 | -72.5% |
| Recurring financial charges | 65 | €158 | €43 | -€115 | -72.5% |
| Profit (loss) for the period before taxes | 9903 | €14,915 | €89,994 | +€75,079 | +503.4% |
| Income taxes | 67/77 | €3,352 | €24,039 | +€20,687 | +617.1% |
| Profit (loss) for the period | 9904 | €11,563 | €65,955 | +€54,392 | +470.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,563 | €65,955 | +€54,392 | +470.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.