HISTODIG: 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.
HISTODIG
Largest movements
- Cash +€28,286
up €28,286 (+236.1%), from €11,980 to €40,266
mainly Net result for the year (+€22,408) and Other debts (+€16,024)
- Tangible fixed assets -€7,963
down €7,963 (-2.9%), from €270,699 to €262,736
of which Land and buildings: -€6,711
- Reserves +€22,408
up €22,408 (+13.5%), from €165,852 to €188,260
- Other debts +€16,024
up €16,024 (+35.4%), from €45,206 to €61,230
- Debts after one year -€15,407
down €15,407 (-11.4%), from €135,359 to €119,952
- Gross operating margin +€10,859
up €10,859 (+24.2%), from €44,862 to €55,721
- Taxes +€2,669
up €2,669 (+30.1%), from €8,867 to €11,536
- Financial charges +€1,787
up €1,787 (+23.5%), from €7,590 to €9,377
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 | €379,927 | €400,191 | +€20,264 | +5.3% |
| Fixed assets | 21/28 | €270,954 | €262,991 | -€7,963 | -2.9% |
| Tangible fixed assets | 22/27 | €270,699 | €262,736 | -€7,963 | -2.9% |
| Land and buildings | 22 | €253,023 | €246,312 | -€6,711 | -2.7% |
| Plant, machinery and equipment | 23 | €17,676 | €15,684 | -€1,993 | -11.3% |
| Furniture and vehicles | 24 | - | €741 | +€741 | |
| Financial fixed assets | 28 | €255 | €255 | = | 0.0% |
| Current assets | 29/58 | €108,973 | €137,200 | +€28,227 | +25.9% |
| Amounts receivable within one year | 40/41 | €96,349 | €95,796 | -€553 | -0.6% |
| Trade receivables | 40 | €12,401 | €10,984 | -€1,417 | -11.4% |
| Other amounts receivable | 41 | €83,948 | €84,812 | +€865 | +1.0% |
| Cash at bank and in hand | 54/58 | €11,980 | €40,266 | +€28,286 | +236.1% |
| Deferred charges and accrued income | 490/1 | €644 | €1,138 | +€494 | +76.7% |
| Total equity and liabilities | 10/49 | €379,927 | €400,191 | +€20,264 | +5.3% |
| Equity | 10/15 | €172,876 | €195,284 | +€22,408 | +13.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €165,852 | €188,260 | +€22,408 | +13.5% |
| Distributable reserves | 133 | €165,852 | €188,260 | +€22,408 | +13.5% |
| Profit (loss) carried forward | 14 | €824 | €824 | = | 0.0% |
| Amounts payable | 17/49 | €207,051 | €204,908 | -€2,143 | -1.0% |
| Amounts payable after more than one year | 17 | €135,359 | €119,952 | -€15,407 | -11.4% |
| Financial debts | 170/4 | €135,359 | €119,952 | -€15,407 | -11.4% |
| Amounts payable within one year | 42/48 | €67,249 | €81,480 | +€14,231 | +21.2% |
| Current portion of amounts payable after more than one year | 42 | €14,806 | €15,407 | +€601 | +4.1% |
| Trade debts | 44 | €37 | €221 | +€184 | +504.2% |
| Suppliers | 440/4 | €37 | €221 | +€184 | +504.2% |
| Taxes, remuneration and social security | 45 | €7,200 | €4,622 | -€2,578 | -35.8% |
| Taxes | 450/3 | €7,200 | €4,622 | -€2,578 | -35.8% |
| Other amounts payable | 47/48 | €45,206 | €61,230 | +€16,024 | +35.4% |
| Accrued charges and deferred income | 492/3 | €4,443 | €3,476 | -€967 | -21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,826 | €10,268 | +€442 | +4.5% |
| Other operating charges | 640/8 | €3,829 | €4,147 | +€319 | +8.3% |
| Non-recurring operating charges | 66A | €75 | - | -€75 | |
| Gross operating margin | 9900 | €44,862 | €55,721 | +€10,859 | +24.2% |
| Operating profit (loss) | 9901 | €31,131 | €41,305 | +€10,174 | +32.7% |
| Financial income | 75/76B | €2,018 | €2,015 | -€3 | -0.2% |
| Recurring financial income | 75 | €2,018 | €2,015 | -€3 | -0.2% |
| Financial charges | 65/66B | €7,590 | €9,377 | +€1,787 | +23.5% |
| Recurring financial charges | 65 | €7,590 | €9,377 | +€1,787 | +23.5% |
| Profit (loss) for the period before taxes | 9903 | €25,560 | €33,944 | +€8,384 | +32.8% |
| Income taxes | 67/77 | €8,867 | €11,536 | +€2,669 | +30.1% |
| Profit (loss) for the period | 9904 | €16,693 | €22,408 | +€5,715 | +34.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,693 | €22,408 | +€5,715 | +34.2% |
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 6 October 2026 via checked.be.