HISTOL: 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.
HISTOL
Largest movements
- Deferred charges and accrued income -€44,252
down €44,252 (-34.3%), from €129,042 to €84,790
- Receivables within one year +€26,774
up €26,774 (+109%), from €24,526 to €51,300
of which Other amounts receivable: +€23,018
- Cash -€22,125
down €22,125 (-52.6%), from €42,059 to €19,934
mainly Other debts (-€87,488) and Contributions, distributions and other (-€60,000)
- Reserves +€100,000
up €100,000 (+26.1%), from €382,722 to €482,722
of which Distributable reserves: +€100,000
- Other debts -€87,488
down €87,488 (-57.8%), from €151,295 to €63,807
- Tax, wage and social debts -€23,180
no longer reported in 2025 (was €23,180)
- Debts after one year -€19,010
down €19,010 (-12.9%), from €147,679 to €128,669
- Gross operating margin -€205,601
down €205,601 (-39.9%), from €514,866 to €309,264
- Taxes -€11,825
down €11,825 (-11.1%), from €106,090 to €94,265
- Depreciation -€7,845
down €7,845 (-17.8%), from €43,978 to €36,134
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 | €1,843,067 | €1,799,878 | -€43,189 | -2.3% |
| Fixed assets | 21/28 | €1,298,319 | €1,294,733 | -€3,586 | -0.3% |
| Tangible fixed assets | 22/27 | €1,118,319 | €1,114,733 | -€3,586 | -0.3% |
| Land and buildings | 22 | €898,796 | €901,874 | +€3,077 | +0.3% |
| Plant, machinery and equipment | 23 | €15,857 | €14,744 | -€1,114 | -7.0% |
| Furniture and vehicles | 24 | €53,565 | €48,015 | -€5,550 | -10.4% |
| Other tangible fixed assets | 26 | €150,101 | €150,101 | = | 0.0% |
| Financial fixed assets | 28 | €180,000 | €180,000 | = | 0.0% |
| Current assets | 29/58 | €544,748 | €505,145 | -€39,603 | -7.3% |
| Amounts receivable after more than one year | 29 | €126,846 | €126,846 | = | 0.0% |
| Other amounts receivable | 291 | €126,846 | €126,846 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €24,526 | €51,300 | +€26,774 | +109% |
| Trade receivables | 40 | €5,366 | €9,122 | +€3,756 | +70.0% |
| Other amounts receivable | 41 | €19,160 | €42,178 | +€23,018 | +120% |
| Current investments | 50/53 | €222,276 | €222,276 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €42,059 | €19,934 | -€22,125 | -52.6% |
| Deferred charges and accrued income | 490/1 | €129,042 | €84,790 | -€44,252 | -34.3% |
| Total equity and liabilities | 10/49 | €1,843,067 | €1,799,878 | -€43,189 | -2.3% |
| Equity | 10/15 | €1,111,380 | €1,213,367 | +€101,988 | +9.2% |
| Contributions | 10/11 | €16,860 | €16,860 | = | 0.0% |
| Revaluation surpluses | 12 | €650,000 | €650,000 | = | 0.0% |
| Reserves | 13 | €382,722 | €482,722 | +€100,000 | +26.1% |
| Non-distributable reserves | 130/1 | €222,276 | €222,276 | = | 0.0% |
| Reserves not available under the articles | 1311 | €222,276 | €222,276 | = | 0.0% |
| Distributable reserves | 133 | €160,446 | €260,446 | +€100,000 | +62.3% |
| Profit (loss) carried forward | 14 | €61,798 | €63,785 | +€1,988 | +3.2% |
| Provisions and deferred taxes | 16 | €306,474 | €306,474 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €306,474 | €306,474 | = | 0.0% |
| Pensions and similar obligations | 160 | €306,474 | €306,474 | = | 0.0% |
| Amounts payable | 17/49 | €425,214 | €280,037 | -€145,177 | -34.1% |
| Amounts payable after more than one year | 17 | €147,679 | €128,669 | -€19,010 | -12.9% |
| Financial debts | 170/4 | €147,679 | €128,669 | -€19,010 | -12.9% |
| Amounts payable within one year | 42/48 | €277,360 | €151,367 | -€125,993 | -45.4% |
| Current portion of amounts payable after more than one year | 42 | €102,885 | €85,461 | -€17,425 | -16.9% |
| Trade debts | 44 | - | €2,100 | +€2,100 | |
| Suppliers | 440/4 | - | €2,100 | +€2,100 | |
| Taxes, remuneration and social security | 45 | €23,180 | - | -€23,180 | |
| Taxes | 450/3 | €23,180 | - | -€23,180 | |
| Other amounts payable | 47/48 | €151,295 | €63,807 | -€87,488 | -57.8% |
| Accrued charges and deferred income | 492/3 | €174 | - | -€174 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,978 | €36,134 | -€7,845 | -17.8% |
| Other operating charges | 640/8 | €4,660 | €9,351 | +€4,691 | +101% |
| Gross operating margin | 9900 | €514,866 | €309,264 | -€205,601 | -39.9% |
| Operating profit (loss) | 9901 | €466,227 | €263,780 | -€202,448 | -43.4% |
| Financial income | 75/76B | €3,680 | €158 | -€3,521 | -95.7% |
| Recurring financial income | 75 | €3,680 | €158 | -€3,521 | -95.7% |
| Financial charges | 65/66B | €8,893 | €7,685 | -€1,207 | -13.6% |
| Recurring financial charges | 65 | €8,893 | €7,685 | -€1,207 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €461,015 | €256,253 | -€204,762 | -44.4% |
| Income taxes | 67/77 | €106,090 | €94,265 | -€11,825 | -11.1% |
| Profit (loss) for the period | 9904 | €354,924 | €161,988 | -€192,937 | -54.4% |
| Profit (loss) for the period to be appropriated | 9905 | €354,924 | €161,988 | -€192,937 | -54.4% |
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 14 October 2026 via checked.be.