HIQUALIFT: 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.
HIQUALIFT
Largest movements
- Cash -€2,041
down €2,041 (-85.2%), from €2,395 to €355
mainly Net result for the year (-€2,041)
- Profit (loss) carried forward -€2,041
down €2,041 (-3.0%), from -€67,439 to -€69,479
- Gross operating margin +€2,610
up €2,610 (+64.6%), from -€4,040 to -€1,429
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 | €2,456 | €415 | -€2,041 | -83.1% |
| Current assets | 29/58 | €2,456 | €415 | -€2,041 | -83.1% |
| Amounts receivable within one year | 40/41 | €61 | €61 | = | 0.0% |
| Other amounts receivable | 41 | €61 | €61 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,395 | €355 | -€2,041 | -85.2% |
| Total equity and liabilities | 10/49 | €2,456 | €415 | -€2,041 | -83.1% |
| Equity | 10/15 | -€53,179 | -€55,219 | -€2,041 | -3.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,439 | -€69,479 | -€2,041 | -3.0% |
| Amounts payable | 17/49 | €55,634 | €55,634 | = | 0.0% |
| Amounts payable within one year | 42/48 | €55,634 | €55,634 | = | 0.0% |
| Other amounts payable | 47/48 | €55,634 | €55,634 | = | 0.0% |
| Other operating charges | 640/8 | €499 | €524 | +€25 | +5.0% |
| Gross operating margin | 9900 | -€4,040 | -€1,429 | +€2,610 | +64.6% |
| Operating profit (loss) | 9901 | -€4,539 | -€1,954 | +€2,585 | +57.0% |
| Financial charges | 65/66B | €96 | €87 | -€9 | -9.8% |
| Recurring financial charges | 65 | €96 | €87 | -€9 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,635 | -€2,041 | +€2,595 | +56.0% |
| Profit (loss) for the period | 9904 | -€4,635 | -€2,041 | +€2,595 | +56.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,635 | -€2,041 | +€2,595 | +56.0% |
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 20 October 2026 via checked.be.