HISETTE: 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.
HISETTE
Largest movements
- Receivables within one year +€5,028
up €5,028 (+240%), from €2,094 to €7,122
of which Trade receivables: +€4,850
- Cash +€4,310
up €4,310 (+550%), from €784 to €5,095
mainly Depreciation (+€4,481) and Net result for the year (+€2,981)
- Tangible fixed assets -€3,168
down €3,168 (-44.2%), from €7,168 to €4,000
of which Furniture and vehicles: -€4,379
- Profit (loss) carried forward +€2,981
up €2,981 (+3.9%), from -€76,329 to -€73,349
- Trade debts +€2,573
up €2,573 (+362%), from €711 to €3,284
- Other debts +€539
up €539 (+0.8%), from €67,887 to €68,427
- Gross operating margin +€15,607
up €15,607, from -€7,831 to €7,776
- Depreciation -€157
down €157 (-3.4%), from €4,638 to €4,481
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 | €10,869 | €16,981 | +€6,112 | +56.2% |
| Fixed assets | 21/28 | €7,168 | €4,000 | -€3,168 | -44.2% |
| Tangible fixed assets | 22/27 | €7,168 | €4,000 | -€3,168 | -44.2% |
| Plant, machinery and equipment | 23 | €0 | €1,211 | +€1,211 | |
| Furniture and vehicles | 24 | €7,168 | €2,789 | -€4,379 | -61.1% |
| Current assets | 29/58 | €3,701 | €12,981 | +€9,280 | +251% |
| Amounts receivable within one year | 40/41 | €2,094 | €7,122 | +€5,028 | +240% |
| Trade receivables | 40 | €657 | €5,507 | +€4,850 | +739% |
| Other amounts receivable | 41 | €1,437 | €1,616 | +€178 | +12.4% |
| Cash at bank and in hand | 54/58 | €784 | €5,095 | +€4,310 | +550% |
| Deferred charges and accrued income | 490/1 | €823 | €764 | -€59 | -7.1% |
| Total equity and liabilities | 10/49 | €10,869 | €16,981 | +€6,112 | +56.2% |
| Equity | 10/15 | -€57,729 | -€54,749 | +€2,981 | +5.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,329 | -€73,349 | +€2,981 | +3.9% |
| Amounts payable | 17/49 | €68,598 | €71,730 | +€3,132 | +4.6% |
| Amounts payable within one year | 42/48 | €68,598 | €71,730 | +€3,132 | +4.6% |
| Trade debts | 44 | €711 | €3,284 | +€2,573 | +362% |
| Suppliers | 440/4 | €711 | €3,284 | +€2,573 | +362% |
| Taxes, remuneration and social security | 45 | - | €20 | +€20 | |
| Taxes | 450/3 | - | €20 | +€20 | |
| Other amounts payable | 47/48 | €67,887 | €68,427 | +€539 | +0.8% |
| Non-recurring operating income | 76A | €0 | - | -€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,638 | €4,481 | -€157 | -3.4% |
| Other operating charges | 640/8 | €301 | €228 | -€73 | -24.2% |
| Gross operating margin | 9900 | -€7,831 | €7,776 | +€15,607 | |
| Operating profit (loss) | 9901 | -€12,770 | €3,067 | +€15,836 | |
| Financial income | 75/76B | €15 | €63 | +€48 | +321% |
| Recurring financial income | 75 | €15 | €63 | +€48 | +321% |
| Financial charges | 65/66B | €93 | €150 | +€57 | +61.6% |
| Recurring financial charges | 65 | €93 | €150 | +€57 | +61.6% |
| Profit (loss) for the period before taxes | 9903 | -€12,847 | €2,981 | +€15,828 | |
| Profit (loss) for the period | 9904 | -€12,847 | €2,981 | +€15,828 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,847 | €2,981 | +€15,828 |
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 26 October 2026 via checked.be.