HISTACA: 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.
HISTACA
Largest movements
- Tangible fixed assets -€2,452
down €2,452 (-3.8%), from €63,784 to €61,332
- Cash +€2,188
up €2,188 (+50.2%), from €4,363 to €6,551
mainly Net result for the year (+€2,844) and Depreciation (+€2,452)
- Profit (loss) carried forward +€2,844
up €2,844 (+1.8%), from -€155,116 to -€152,271
- Other debts -€2,376
down €2,376 (-2.5%), from €96,049 to €93,673
- Depreciation -€8,824
down €8,824 (-78.3%), from €11,277 to €2,452
- Gross operating margin +€232
up €232 (+2.5%), from €9,177 to €9,409
- Other operating charges +€115
up €115 (+3.1%), from €3,714 to €3,829
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 | €68,752 | €68,524 | -€228 | -0.3% |
| Fixed assets | 21/28 | €63,784 | €61,332 | -€2,452 | -3.8% |
| Tangible fixed assets | 22/27 | €63,784 | €61,332 | -€2,452 | -3.8% |
| Land and buildings | 22 | €63,784 | €61,332 | -€2,452 | -3.8% |
| Current assets | 29/58 | €4,968 | €7,193 | +€2,225 | +44.8% |
| Cash at bank and in hand | 54/58 | €4,363 | €6,551 | +€2,188 | +50.2% |
| Deferred charges and accrued income | 490/1 | €605 | €642 | +€37 | +6.0% |
| Total equity and liabilities | 10/49 | €68,752 | €68,524 | -€228 | -0.3% |
| Equity | 10/15 | -€28,277 | -€25,433 | +€2,844 | +10.1% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €2,892 | €2,892 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,892 | €2,892 | = | 0.0% |
| Legal reserve | 130 | €2,892 | €2,892 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€155,116 | -€152,271 | +€2,844 | +1.8% |
| Amounts payable | 17/49 | €97,029 | €93,957 | -€3,072 | -3.2% |
| Amounts payable within one year | 42/48 | €96,384 | €93,957 | -€2,427 | -2.5% |
| Trade debts | 44 | €83 | €36 | -€47 | -56.8% |
| Suppliers | 440/4 | €83 | €36 | -€47 | -56.8% |
| Taxes, remuneration and social security | 45 | €252 | €248 | -€4 | -1.6% |
| Taxes | 450/3 | €252 | €248 | -€4 | -1.6% |
| Other amounts payable | 47/48 | €96,049 | €93,673 | -€2,376 | -2.5% |
| Accrued charges and deferred income | 492/3 | €645 | €0 | -€645 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,277 | €2,452 | -€8,824 | -78.3% |
| Other operating charges | 640/8 | €3,714 | €3,829 | +€115 | +3.1% |
| Gross operating margin | 9900 | €9,177 | €9,409 | +€232 | +2.5% |
| Operating profit (loss) | 9901 | -€5,814 | €3,128 | +€8,941 | |
| Financial income | 75/76B | €21 | €17 | -€4 | -18.2% |
| Recurring financial income | 75 | €21 | €17 | -€4 | -18.2% |
| Financial charges | 65/66B | €45 | €47 | +€2 | +4.4% |
| Recurring financial charges | 65 | €45 | €47 | +€2 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,838 | €3,098 | +€8,935 | |
| Income taxes | 67/77 | €258 | €253 | -€5 | -2.0% |
| Profit (loss) for the period | 9904 | -€6,096 | €2,844 | +€8,941 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,096 | €2,844 | +€8,941 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.