HisomWorks: what changed
HisomWorks
Largest movements
- Tangible fixed assets +€41,046
up €41,046 (+8,735%), from €470 to €41,516
of which Furniture and vehicles: +€41,313
- Cash +€7,541
new in 2025: €7,541
mainly Trade debts (+€41,228) and Debts after one year (+€6,050)
- Receivables within one year -€2,362
down €2,362 (-4.7%), from €50,510 to €48,148
of which Trade receivables: -€15,728
- Deferred charges and accrued income -€1,740
down €1,740 (-33.1%), from €5,262 to €3,523
- Trade debts +€41,228
up €41,228 (+846%), from €4,871 to €46,099
- Debts after one year +€6,050
new in 2025: €6,050
- Tax, wage and social debts -€5,013
down €5,013 (-48.1%), from €10,429 to €5,416
- Profit (loss) carried forward +€2,731
up €2,731 (+6.4%), from €42,446 to €45,177
- Gross operating margin -€2,347
down €2,347 (-18.3%), from €12,812 to €10,465
- Staff costs +€404
up €404 (+55.9%), from €723 to €1,126
- Taxes -€371
down €371 (-14.1%), from €2,629 to €2,258
- Financial charges -€361
down €361 (-13.6%), from €2,660 to €2,299
- Other operating charges -€170
down €170 (-9.8%), from €1,746 to €1,575
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €66,442 | €110,928 | +€44,486 | +67.0% |
| Fixed assets | 21/28 | €5,470 | €46,516 | +€41,046 | +750% |
| Tangible fixed assets | 22/27 | €470 | €41,516 | +€41,046 | +8,735% |
| Plant, machinery and equipment | 23 | €276 | €9 | -€266 | -96.6% |
| Furniture and vehicles | 24 | €194 | €41,507 | +€41,313 | +21,296% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €60,972 | €64,412 | +€3,439 | +5.6% |
| Stocks and contracts in progress | 3 | €5,200 | €5,200 | = | 0.0% |
| Stocks | 30/36 | €5,200 | €5,200 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €50,510 | €48,148 | -€2,362 | -4.7% |
| Trade receivables | 40 | €33,149 | €17,420 | -€15,728 | -47.4% |
| Other amounts receivable | 41 | €17,361 | €30,727 | +€13,366 | +77.0% |
| Cash at bank and in hand | 54/58 | - | €7,541 | +€7,541 | |
| Deferred charges and accrued income | 490/1 | €5,262 | €3,523 | -€1,740 | -33.1% |
| Total equity and liabilities | 10/49 | €66,442 | €110,928 | +€44,486 | +67.0% |
| Equity | 10/15 | €50,506 | €53,237 | +€2,731 | +5.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,446 | €45,177 | +€2,731 | +6.4% |
| Amounts payable | 17/49 | €15,936 | €57,691 | +€41,755 | +262% |
| Amounts payable after more than one year | 17 | - | €6,050 | +€6,050 | |
| Financial debts | 170/4 | - | €6,050 | +€6,050 | |
| Amounts payable within one year | 42/48 | €15,936 | €51,641 | +€35,705 | +224% |
| Financial debts | 43 | €636 | - | -€636 | |
| Credit institutions | 430/8 | €636 | - | -€636 | |
| Trade debts | 44 | €4,871 | €46,099 | +€41,228 | +846% |
| Suppliers | 440/4 | €4,871 | €46,099 | +€41,228 | +846% |
| Advances received on contracts in progress | 46 | - | €126 | +€126 | |
| Taxes, remuneration and social security | 45 | €10,429 | €5,416 | -€5,013 | -48.1% |
| Taxes | 450/3 | €10,429 | €5,416 | -€5,013 | -48.1% |
| Remuneration, social security and pensions | 62 | €723 | €1,126 | +€404 | +55.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €635 | €475 | -€160 | -25.2% |
| Other operating charges | 640/8 | €1,746 | €1,575 | -€170 | -9.8% |
| Gross operating margin | 9900 | €12,812 | €10,465 | -€2,347 | -18.3% |
| Operating profit (loss) | 9901 | €9,708 | €7,288 | -€2,420 | -24.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,660 | €2,299 | -€361 | -13.6% |
| Recurring financial charges | 65 | €2,660 | €2,299 | -€361 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €7,048 | €4,989 | -€2,059 | -29.2% |
| Income taxes | 67/77 | €2,629 | €2,258 | -€371 | -14.1% |
| Profit (loss) for the period | 9904 | €4,419 | €2,731 | -€1,688 | -38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,419 | €2,731 | -€1,688 | -38.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.