HILYA: what changed
Two fiscal 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.
HILYA
Largest movements
- Receivables within one year -€8,310
down €8,310 (-99.4%), from €8,359 to €49
- Cash +€582
up €582 (+24.6%), from €2,364 to €2,946
mainly Receivables within one year (+€8,310) and Trade debts (+€2,172)
- Tax, wage and social debts -€5,203
no longer reported in 2024 (was €5,203)
of which Taxes: -€5,200
- Profit (loss) carried forward -€4,697
down €4,697, from €2,521 to -€2,176
- Trade debts +€2,172
new in 2024: €2,172
- Gross operating margin -€10,301
down €10,301 (-56.0%), from €18,383 to €8,082
- Taxes -€3,500
down €3,500, from €2,000 to -€1,500
- Staff costs -€2,341
down €2,341 (-23.5%), from €9,967 to €7,627
- Other operating charges +€1,700
up €1,700 (+43.7%), from €3,889 to €5,589
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,724 | €2,995 | -€7,728 | -72.1% |
| Current assets | 29/58 | €10,724 | €2,995 | -€7,728 | -72.1% |
| Amounts receivable within one year | 40/41 | €8,359 | €49 | -€8,310 | -99.4% |
| Other amounts receivable | 41 | €8,359 | €49 | -€8,310 | -99.4% |
| Cash at bank and in hand | 54/58 | €2,364 | €2,946 | +€582 | +24.6% |
| Total equity and liabilities | 10/49 | €10,724 | €2,995 | -€7,728 | -72.1% |
| Equity | 10/15 | €5,521 | €824 | -€4,697 | -85.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,521 | -€2,176 | -€4,697 | |
| Amounts payable | 17/49 | €5,203 | €2,172 | -€3,031 | -58.3% |
| Amounts payable within one year | 42/48 | €5,203 | €2,172 | -€3,031 | -58.3% |
| Trade debts | 44 | - | €2,172 | +€2,172 | |
| Suppliers | 440/4 | - | €2,172 | +€2,172 | |
| Taxes, remuneration and social security | 45 | €5,203 | - | -€5,203 | |
| Taxes | 450/3 | €5,200 | - | -€5,200 | |
| Remuneration and social security | 454/9 | €3 | - | -€3 | |
| Remuneration, social security and pensions | 62 | €9,967 | €7,627 | -€2,341 | -23.5% |
| Other operating charges | 640/8 | €3,889 | €5,589 | +€1,700 | +43.7% |
| Gross operating margin | 9900 | €18,383 | €8,082 | -€10,301 | -56.0% |
| Operating profit (loss) | 9901 | €4,527 | -€5,133 | -€9,660 | |
| Financial charges | 65/66B | €1,001 | €1,064 | +€63 | +6.3% |
| Recurring financial charges | 65 | €1,001 | €1,064 | +€63 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €3,526 | -€6,198 | -€9,723 | |
| Income taxes | 67/77 | €2,000 | -€1,500 | -€3,500 | |
| Profit (loss) for the period | 9904 | €1,526 | -€4,697 | -€6,223 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,526 | -€4,697 | -€6,223 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.