HISA: 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.
HISA
Largest movements
- Receivables within one year -€6,029
down €6,029 (-24.4%), from €24,674 to €18,645
- Cash +€4,503
new in 2025: €4,503
mainly Receivables within one year (+€6,029) and Tax, wage and social debts (+€3,523)
- Stocks and contracts +€2,300
new in 2025: €2,300
- Profit (loss) carried forward -€4,227
down €4,227, from €2,431 to -€1,796
- Tax, wage and social debts +€3,523
up €3,523 (+1449.6%), from €243 to €3,766
of which Taxes: +€2,446
- Trade debts +€1,478
new in 2025: €1,478
- Staff costs +€7,401
new in 2025: €7,401
- Gross operating margin +€3,288
up €3,288, from -€523 to €2,765
- Financial income -€544
down €544 (-36.3%), from €1,499 to €955
- Other operating charges +€354
up €354 (+416.8%), from €85 to €439
- Taxes -€243
no longer reported in 2025 (was €243)
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 | €24,674 | €25,448 | +€774 | +3.1% |
| Current assets | 29/58 | €24,674 | €25,448 | +€774 | +3.1% |
| Stocks and contracts in progress | 3 | - | €2,300 | +€2,300 | |
| Stocks | 30/36 | - | €2,300 | +€2,300 | |
| Amounts receivable within one year | 40/41 | €24,674 | €18,645 | -€6,029 | -24.4% |
| Other amounts receivable | 41 | €24,674 | €18,645 | -€6,029 | -24.4% |
| Cash at bank and in hand | 54/58 | - | €4,503 | +€4,503 | |
| Total equity and liabilities | 10/49 | €24,674 | €25,448 | +€774 | +3.1% |
| Equity | 10/15 | €24,431 | €20,204 | -€4,227 | -17.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,431 | -€1,796 | -€4,227 | |
| Amounts payable | 17/49 | €243 | €5,244 | +€5,001 | +2058.0% |
| Amounts payable within one year | 42/48 | €243 | €5,244 | +€5,001 | +2058.0% |
| Trade debts | 44 | - | €1,478 | +€1,478 | |
| Suppliers | 440/4 | - | €1,478 | +€1,478 | |
| Taxes, remuneration and social security | 45 | €243 | €3,766 | +€3,523 | +1449.6% |
| Taxes | 450/3 | €243 | €2,689 | +€2,446 | +1006.6% |
| Remuneration and social security | 454/9 | - | €1,076 | +€1,076 | |
| Remuneration, social security and pensions | 62 | - | €7,401 | +€7,401 | |
| Other operating charges | 640/8 | €85 | €439 | +€354 | +416.8% |
| Gross operating margin | 9900 | -€523 | €2,765 | +€3,288 | |
| Operating profit (loss) | 9901 | -€608 | -€5,075 | -€4,467 | -734.8% |
| Financial income | 75/76B | €1,499 | €955 | -€544 | -36.3% |
| Recurring financial income | 75 | €1,499 | €955 | -€544 | -36.3% |
| Financial charges | 65/66B | - | €107 | +€107 | |
| Recurring financial charges | 65 | - | €107 | +€107 | |
| Profit (loss) for the period before taxes | 9903 | €891 | -€4,227 | -€5,118 | |
| Income taxes | 67/77 | €243 | - | -€243 | |
| Profit (loss) for the period | 9904 | €648 | -€4,227 | -€4,875 | |
| Profit (loss) for the period to be appropriated | 9905 | €648 | -€4,227 | -€4,875 |
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 7 October 2026 via checked.be.