HIRA GROEP: 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.
HIRA GROEP
Largest movements
- Receivables within one year +€115,168
up €115,168 (+42.0%), from €274,050 to €389,218
of which Trade receivables: +€71,242
- Trade debts +€79,914
up €79,914 (+124%), from €64,340 to €144,254
- Profit (loss) carried forward +€36,107
up €36,107 (+22.4%), from €160,965 to €197,072
- Accrued charges and deferred income +€10,000
new in 2025: €10,000
- Tax, wage and social debts -€8,002
down €8,002 (-20.2%), from €39,702 to €31,700
- Gross operating margin -€86,692
down €86,692 (-71.3%), from €121,593 to €34,901
- Taxes -€29,420
down €29,420 (-86.7%), from €33,950 to €4,530
- Other operating charges -€1,442
down €1,442 (-98.1%), from €1,470 to €28
- Financial income -€1,249
down €1,249 (-16.0%), from €7,800 to €6,551
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 | €275,007 | €393,025 | +€118,018 | +42.9% |
| Fixed assets | 21/28 | - | €2,712 | +€2,712 | |
| Tangible fixed assets | 22/27 | - | €2,712 | +€2,712 | |
| Furniture and vehicles | 24 | - | €2,712 | +€2,712 | |
| Current assets | 29/58 | €275,007 | €390,313 | +€115,306 | +41.9% |
| Amounts receivable within one year | 40/41 | €274,050 | €389,218 | +€115,168 | +42.0% |
| Trade receivables | 40 | €62,547 | €133,789 | +€71,242 | +114% |
| Other amounts receivable | 41 | €211,503 | €255,429 | +€43,926 | +20.8% |
| Cash at bank and in hand | 54/58 | €957 | €1,096 | +€138 | +14.5% |
| Total equity and liabilities | 10/49 | €275,007 | €393,025 | +€118,018 | +42.9% |
| Equity | 10/15 | €170,965 | €207,072 | +€36,107 | +21.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €160,965 | €197,072 | +€36,107 | +22.4% |
| Amounts payable | 17/49 | €104,042 | €185,953 | +€81,912 | +78.7% |
| Amounts payable within one year | 42/48 | €104,042 | €175,953 | +€71,912 | +69.1% |
| Trade debts | 44 | €64,340 | €144,254 | +€79,914 | +124% |
| Suppliers | 440/4 | €64,340 | €144,254 | +€79,914 | +124% |
| Taxes, remuneration and social security | 45 | €39,702 | €31,700 | -€8,002 | -20.2% |
| Taxes | 450/3 | €39,702 | €31,700 | -€8,002 | -20.2% |
| Accrued charges and deferred income | 492/3 | - | €10,000 | +€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €238 | +€238 | |
| Other operating charges | 640/8 | €1,470 | €28 | -€1,442 | -98.1% |
| Gross operating margin | 9900 | €121,593 | €34,901 | -€86,692 | -71.3% |
| Operating profit (loss) | 9901 | €120,124 | €34,636 | -€85,488 | -71.2% |
| Financial income | 75/76B | €7,800 | €6,551 | -€1,249 | -16.0% |
| Recurring financial income | 75 | €7,800 | €6,551 | -€1,249 | -16.0% |
| Financial charges | 65/66B | €1,709 | €550 | -€1,159 | -67.8% |
| Recurring financial charges | 65 | €1,709 | €550 | -€1,159 | -67.8% |
| Profit (loss) for the period before taxes | 9903 | €126,214 | €40,636 | -€85,578 | -67.8% |
| Income taxes | 67/77 | €33,950 | €4,530 | -€29,420 | -86.7% |
| Profit (loss) for the period | 9904 | €92,264 | €36,107 | -€56,158 | -60.9% |
| Profit (loss) for the period to be appropriated | 9905 | €92,264 | €36,107 | -€56,158 | -60.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.