HIP HOME: 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.
HIP HOME
Largest movements
- Cash -€147,701
down €147,701 (-50.1%), from €294,972 to €147,271
mainly Debts after one year (-€69,236) and Other debts (-€59,488)
- Current investments +€50,000
up €50,000 (+33.3%), from €150,000 to €200,000
- Tangible fixed assets -€39,858
down €39,858 (-7.3%), from €548,687 to €508,829
of which Other tangible fixed assets: -€23,684
- Receivables after one year -€23,000
down €23,000 (-31.8%), from €72,222 to €49,222
- Debts after one year -€69,236
down €69,236 (-24.8%), from €279,475 to €210,239
- Other debts -€59,488
down €59,488 (-7.4%), from €803,067 to €743,579
- Profit (loss) carried forward -€25,175
down €25,175, from €741 to -€24,435
- Financial income -€24,107
down €24,107 (-59.5%), from €40,524 to €16,416
- Depreciation +€13,762
up €13,762 (+50.8%), from €27,111 to €40,873
- Financial charges -€9,356
down €9,356 (-54.4%), from €17,194 to €7,838
- Gross operating margin +€1,939
up €1,939 (+80.2%), from €2,419 to €4,357
- Other operating charges +€1,004
up €1,004 (+63.1%), from €1,591 to €2,595
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 | €1,291,449 | €1,127,710 | -€163,739 | -12.7% |
| Fixed assets | 21/28 | €548,687 | €508,829 | -€39,858 | -7.3% |
| Tangible fixed assets | 22/27 | €548,687 | €508,829 | -€39,858 | -7.3% |
| Land and buildings | 22 | €69,080 | €69,080 | = | 0.0% |
| Plant, machinery and equipment | 23 | €3,025 | €2,366 | -€659 | -21.8% |
| Furniture and vehicles | 24 | €44,943 | €29,428 | -€15,515 | -34.5% |
| Other tangible fixed assets | 26 | €431,640 | €407,955 | -€23,684 | -5.5% |
| Current assets | 29/58 | €742,762 | €618,881 | -€123,881 | -16.7% |
| Amounts receivable after more than one year | 29 | €72,222 | €49,222 | -€23,000 | -31.8% |
| Trade receivables | 290 | €72,222 | €49,222 | -€23,000 | -31.8% |
| Stocks and contracts in progress | 3 | €133,191 | €133,191 | = | 0.0% |
| Stocks | 30/36 | €133,191 | €133,191 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €90,141 | €88,165 | -€1,977 | -2.2% |
| Trade receivables | 40 | €12,195 | €10,837 | -€1,358 | -11.1% |
| Other amounts receivable | 41 | €77,946 | €77,327 | -€619 | -0.8% |
| Current investments | 50/53 | €150,000 | €200,000 | +€50,000 | +33.3% |
| Cash at bank and in hand | 54/58 | €294,972 | €147,271 | -€147,701 | -50.1% |
| Deferred charges and accrued income | 490/1 | €2,235 | €1,031 | -€1,204 | -53.9% |
| Total equity and liabilities | 10/49 | €1,291,449 | €1,127,710 | -€163,739 | -12.7% |
| Equity | 10/15 | €100,643 | €71,450 | -€29,193 | -29.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €81,303 | €77,285 | -€4,018 | -4.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €72,172 | €68,154 | -€4,018 | -5.6% |
| Distributable reserves | 133 | €7,271 | €7,271 | = | 0.0% |
| Profit (loss) carried forward | 14 | €741 | -€24,435 | -€25,175 | |
| Provisions and deferred taxes | 16 | €24,042 | €22,703 | -€1,339 | -5.6% |
| Deferred taxes | 168 | €24,042 | €22,703 | -€1,339 | -5.6% |
| Amounts payable | 17/49 | €1,166,764 | €1,033,557 | -€133,207 | -11.4% |
| Amounts payable after more than one year | 17 | €279,475 | €210,239 | -€69,236 | -24.8% |
| Financial debts | 170/4 | €279,475 | €210,239 | -€69,236 | -24.8% |
| Amounts payable within one year | 42/48 | €877,835 | €814,149 | -€63,687 | -7.3% |
| Current portion of amounts payable after more than one year | 42 | €67,395 | €69,236 | +€1,841 | +2.7% |
| Trade debts | 44 | €7,292 | €1,334 | -€5,958 | -81.7% |
| Suppliers | 440/4 | €7,292 | €1,334 | -€5,958 | -81.7% |
| Taxes, remuneration and social security | 45 | €82 | - | -€82 | |
| Taxes | 450/3 | €82 | - | -€82 | |
| Other amounts payable | 47/48 | €803,067 | €743,579 | -€59,488 | -7.4% |
| Accrued charges and deferred income | 492/3 | €9,454 | €9,169 | -€285 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,111 | €40,873 | +€13,762 | +50.8% |
| Other operating charges | 640/8 | €1,591 | €2,595 | +€1,004 | +63.1% |
| Gross operating margin | 9900 | €2,419 | €4,357 | +€1,939 | +80.2% |
| Operating profit (loss) | 9901 | -€26,283 | -€39,110 | -€12,827 | -48.8% |
| Financial income | 75/76B | €40,524 | €16,416 | -€24,107 | -59.5% |
| Recurring financial income | 75 | €40,524 | €16,416 | -€24,107 | -59.5% |
| Financial charges | 65/66B | €17,194 | €7,838 | -€9,356 | -54.4% |
| Recurring financial charges | 65 | €17,194 | €7,838 | -€9,356 | -54.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,953 | -€30,532 | -€27,579 | -934% |
| Transfer from deferred taxes | 780 | €636 | €1,339 | +€704 | +111% |
| Income taxes | 67/77 | €82 | - | -€82 | |
| Profit (loss) for the period | 9904 | -€2,399 | -€29,193 | -€26,794 | -1,117% |
| Transfer from tax-exempt reserves | 789 | €1,907 | €4,018 | +€2,111 | +111% |
| Profit (loss) for the period to be appropriated | 9905 | -€492 | -€25,175 | -€24,683 | -5,014% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.