HISTRIO: 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.
HISTRIO
Largest movements
- Receivables within one year -€193,825
down €193,825 (-73.3%), from €264,433 to €70,608
of which Other amounts receivable: -€122,431
- Cash +€144,285
up €144,285 (+69.9%), from €206,315 to €350,599
mainly Net result for the year (+€250,190) and Receivables within one year (+€193,825)
- Current investments +€138,777
up €138,777 (+8.4%), from €1.7m to €1.8m
- Tangible fixed assets -€65,740
down €65,740 (-8.4%), from €784,542 to €718,802
of which Land and buildings: -€53,075
- Reserves +€144,281
up €144,281 (+6.5%), from €2.2m to €2.4m
of which Distributable reserves: +€145,220
- Provisions -€45,034
down €45,034 (-25.2%), from €178,496 to €133,462
of which Provisions for liabilities and charges: -€44,632
- Debts after one year -€45,000
down €45,000 (-12.5%), from €360,000 to €315,000
- Trade debts -€34,974
down €34,974 (-84.5%), from €41,391 to €6,416
- Gross operating margin +€100,577
up €100,577 (+35.1%), from €286,295 to €386,872
- Taxes +€65,711
up €65,711 (+83.1%), from €79,056 to €144,768
- Financial income -€27,556
down €27,556 (-33.1%), from €83,314 to €55,758
- Financial charges -€12,996
down €12,996 (-43.0%), from €30,221 to €17,225
of which Financial charges: -€12,996
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 | €2,908,281 | €2,931,892 | +€23,611 | +0.8% |
| Fixed assets | 21/28 | €785,067 | €719,327 | -€65,740 | -8.4% |
| Tangible fixed assets | 22/27 | €784,542 | €718,802 | -€65,740 | -8.4% |
| Land and buildings | 22 | €711,967 | €658,892 | -€53,075 | -7.5% |
| Furniture and vehicles | 24 | €72,575 | €59,910 | -€12,665 | -17.5% |
| Financial fixed assets | 28 | €525 | €525 | = | 0.0% |
| Current assets | 29/58 | €2,123,213 | €2,212,565 | +€89,352 | +4.2% |
| Amounts receivable within one year | 40/41 | €264,433 | €70,608 | -€193,825 | -73.3% |
| Trade receivables | 40 | €111,929 | €40,535 | -€71,394 | -63.8% |
| Other amounts receivable | 41 | €152,504 | €30,073 | -€122,431 | -80.3% |
| Current investments | 50/53 | €1,651,356 | €1,790,133 | +€138,777 | +8.4% |
| Cash at bank and in hand | 54/58 | €206,315 | €350,599 | +€144,285 | +69.9% |
| Deferred charges and accrued income | 490/1 | €1,110 | €1,225 | +€116 | +10.4% |
| Total equity and liabilities | 10/49 | €2,908,281 | €2,931,892 | +€23,611 | +0.8% |
| Equity | 10/15 | €2,227,885 | €2,372,175 | +€144,290 | +6.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,221,675 | €2,365,956 | +€144,281 | +6.5% |
| Tax-exempt reserves | 132 | €3,475 | €2,536 | -€939 | -27.0% |
| Distributable reserves | 133 | €2,218,200 | €2,363,420 | +€145,220 | +6.5% |
| Profit (loss) carried forward | 14 | €10 | €19 | +€9 | +88.1% |
| Provisions and deferred taxes | 16 | €178,496 | €133,462 | -€45,034 | -25.2% |
| Provisions for liabilities and charges | 160/5 | €177,006 | €132,375 | -€44,632 | -25.2% |
| Environmental obligations | 163 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €177,006 | €132,375 | -€44,632 | -25.2% |
| Deferred taxes | 168 | €1,489 | €1,087 | -€403 | -27.0% |
| Amounts payable | 17/49 | €501,900 | €426,255 | -€75,645 | -15.1% |
| Amounts payable after more than one year | 17 | €360,000 | €315,000 | -€45,000 | -12.5% |
| Financial debts | 170/4 | €360,000 | €315,000 | -€45,000 | -12.5% |
| Amounts payable within one year | 42/48 | €141,900 | €111,255 | -€30,645 | -21.6% |
| Current portion of amounts payable after more than one year | 42 | €45,000 | €45,000 | = | 0.0% |
| Trade debts | 44 | €41,391 | €6,416 | -€34,974 | -84.5% |
| Suppliers | 440/4 | €41,391 | €6,416 | -€34,974 | -84.5% |
| Taxes, remuneration and social security | 45 | €55,509 | €59,839 | +€4,330 | +7.8% |
| Taxes | 450/3 | €51,719 | €59,839 | +€8,120 | +15.7% |
| Remuneration and social security | 454/9 | €3,791 | €0 | -€3,791 | -100.0% |
| Non-recurring operating income | 76A | €11,437 | €0 | -€11,437 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,323 | €66,188 | +€865 | +1.3% |
| Other operating charges | 640/8 | €7,622 | €9,293 | +€1,672 | +21.9% |
| Non-recurring operating charges | 66A | - | -€44,632 | -€44,632 | |
| Gross operating margin | 9900 | €286,295 | €386,872 | +€100,577 | +35.1% |
| Operating profit (loss) | 9901 | €213,351 | €356,022 | +€142,671 | +66.9% |
| Financial income | 75/76B | €83,314 | €55,758 | -€27,556 | -33.1% |
| Recurring financial income | 75 | €83,314 | €55,758 | -€27,556 | -33.1% |
| Financial charges | 65/66B | €30,221 | €17,225 | -€12,996 | -43.0% |
| Recurring financial charges | 65 | €30,221 | €17,225 | -€12,996 | -43.0% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €266,444 | €394,555 | +€128,111 | +48.1% |
| Transfer from deferred taxes | 780 | €403 | €403 | = | 0.0% |
| Income taxes | 67/77 | €79,056 | €144,768 | +€65,711 | +83.1% |
| Profit (loss) for the period | 9904 | €187,790 | €250,190 | +€62,400 | +33.2% |
| Transfer from tax-exempt reserves | 789 | €939 | €939 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €188,729 | €251,129 | +€62,400 | +33.1% |
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 11 October 2026 via checked.be.