HIRIS: 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.
HIRIS
Largest movements
- Cash -€3,968
down €3,968 (-89.8%), from €4,420 to €452
mainly Net result for the year (-€18,844) and Investment in fixed assets (net) (-€8,470)
- Profit (loss) carried forward -€18,844
down €18,844 (-5.8%), from -€325,621 to -€344,465
- Other debts +€13,790
up €13,790 (+3.0%), from €452,641 to €466,431
- Trade debts +€4,635
up €4,635 (+615.1%), from €754 to €5,388
- Gross operating margin -€4,418
down €4,418 (-47.1%), from €9,385 to €4,967
- Depreciation +€3,586
up €3,586 (+63.9%), from €5,615 to €9,201
- Financial charges -€1,477
down €1,477 (-11.2%), from €13,158 to €11,681
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.
Cash bridge derived
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 | €365,717 | €360,828 | -€4,889 | -1.3% |
| Fixed assets | 21/28 | €359,382 | €358,651 | -€731 | -0.2% |
| Tangible fixed assets | 22/27 | €359,382 | €358,651 | -€731 | -0.2% |
| Land and buildings | 22 | €359,382 | €350,202 | -€9,180 | -2.6% |
| Plant, machinery and equipment | 23 | - | €8,449 | +€8,449 | |
| Current assets | 29/58 | €6,335 | €2,177 | -€4,158 | -65.6% |
| Cash at bank and in hand | 54/58 | €4,420 | €452 | -€3,968 | -89.8% |
| Deferred charges and accrued income | 490/1 | €1,915 | €1,725 | -€189 | -9.9% |
| Total equity and liabilities | 10/49 | €365,717 | €360,828 | -€4,889 | -1.3% |
| Equity | 10/15 | -€263,648 | -€282,492 | -€18,844 | -7.1% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€325,621 | -€344,465 | -€18,844 | -5.8% |
| Amounts payable | 17/49 | €629,364 | €643,319 | +€13,955 | +2.2% |
| Amounts payable after more than one year | 17 | €165,880 | €162,890 | -€2,990 | -1.8% |
| Financial debts | 170/4 | €160,000 | €160,000 | = | 0.0% |
| Other amounts payable | 178/9 | €5,880 | €2,890 | -€2,990 | -50.9% |
| Amounts payable within one year | 42/48 | €453,395 | €471,819 | +€18,425 | +4.1% |
| Trade debts | 44 | €754 | €5,388 | +€4,635 | +615.1% |
| Suppliers | 440/4 | €754 | €5,388 | +€4,635 | +615.1% |
| Other amounts payable | 47/48 | €452,641 | €466,431 | +€13,790 | +3.0% |
| Accrued charges and deferred income | 492/3 | €10,089 | €8,610 | -€1,480 | -14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,615 | €9,201 | +€3,586 | +63.9% |
| Other operating charges | 640/8 | €2,839 | €2,929 | +€89 | +3.1% |
| Gross operating margin | 9900 | €9,385 | €4,967 | -€4,418 | -47.1% |
| Operating profit (loss) | 9901 | €930 | -€7,163 | -€8,093 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €13,158 | €11,681 | -€1,477 | -11.2% |
| Recurring financial charges | 65 | €13,158 | €11,681 | -€1,477 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,228 | -€18,844 | -€6,616 | -54.1% |
| Profit (loss) for the period | 9904 | -€12,228 | -€18,844 | -€6,616 | -54.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,228 | -€18,844 | -€6,616 | -54.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.