HIT-IT: 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.
HIT-IT
Largest movements
- Tangible fixed assets +€122,245
up €122,245 (+2.8%), from €4.4m to €4.5m
of which Land and buildings: +€165,152
- Receivables within one year -€59,630
down €59,630 (-75.1%), from €79,361 to €19,731
of which Trade receivables: -€54,629
- Cash +€48,552
up €48,552 (+43.0%), from €113,026 to €161,578
mainly Depreciation (+€333,465) and Other debts (+€306,564)
- Other debts +€306,564
up €306,564 (+44.5%), from €688,531 to €995,095
- Profit (loss) carried forward -€110,414
down €110,414, from €34,900 to -€75,514
- Trade debts -€78,885
down €78,885 (-98.2%), from €80,359 to €1,475
- Depreciation +€123,388
up €123,388 (+58.7%), from €210,076 to €333,465
- Taxes -€100,257
down €100,257 (-99.9%), from €100,317 to €60
- Financial charges -€75,873
down €75,873 (-85.1%), from €89,204 to €13,331
- Gross operating margin -€27,637
down €27,637 (-9.0%), from €307,480 to €279,843
- Other operating charges +€19,812
up €19,812 (+83.5%), from €23,718 to €43,530
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 | €4,617,440 | €4,718,860 | +€101,419 | +2.2% |
| Fixed assets | 21/28 | €4,414,781 | €4,537,026 | +€122,245 | +2.8% |
| Tangible fixed assets | 22/27 | €4,414,781 | €4,537,026 | +€122,245 | +2.8% |
| Land and buildings | 22 | €3,831,550 | €3,996,702 | +€165,152 | +4.3% |
| Furniture and vehicles | 24 | €42,726 | €51,523 | +€8,797 | +20.6% |
| Other tangible fixed assets | 26 | €540,505 | €488,800 | -€51,705 | -9.6% |
| Current assets | 29/58 | €202,659 | €181,834 | -€20,825 | -10.3% |
| Amounts receivable within one year | 40/41 | €79,361 | €19,731 | -€59,630 | -75.1% |
| Trade receivables | 40 | €73,443 | €18,814 | -€54,629 | -74.4% |
| Other amounts receivable | 41 | €5,918 | €917 | -€5,002 | -84.5% |
| Cash at bank and in hand | 54/58 | €113,026 | €161,578 | +€48,552 | +43.0% |
| Deferred charges and accrued income | 490/1 | €10,271 | €525 | -€9,747 | -94.9% |
| Total equity and liabilities | 10/49 | €4,617,440 | €4,718,860 | +€101,419 | +2.2% |
| Equity | 10/15 | €829,119 | €718,705 | -€110,414 | -13.3% |
| Contributions | 10/11 | €146,421 | €146,421 | = | 0.0% |
| Reserves | 13 | €647,797 | €647,797 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,413 | €1,413 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,413 | €1,413 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,633 | €5,633 | = | 0.0% |
| Distributable reserves | 133 | €640,751 | €640,751 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,900 | -€75,514 | -€110,414 | |
| Amounts payable | 17/49 | €3,788,321 | €4,000,155 | +€211,834 | +5.6% |
| Amounts payable after more than one year | 17 | €3,000,000 | €3,000,000 | = | 0.0% |
| Other amounts payable | 178/9 | €3,000,000 | €3,000,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €786,503 | €998,525 | +€212,022 | +27.0% |
| Trade debts | 44 | €80,359 | €1,475 | -€78,885 | -98.2% |
| Suppliers | 440/4 | €80,359 | €1,475 | -€78,885 | -98.2% |
| Taxes, remuneration and social security | 45 | €17,613 | €1,956 | -€15,657 | -88.9% |
| Taxes | 450/3 | €17,613 | €1,956 | -€15,657 | -88.9% |
| Other amounts payable | 47/48 | €688,531 | €995,095 | +€306,564 | +44.5% |
| Accrued charges and deferred income | 492/3 | €1,818 | €1,630 | -€188 | -10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €210,076 | €333,465 | +€123,388 | +58.7% |
| Other operating charges | 640/8 | €23,718 | €43,530 | +€19,812 | +83.5% |
| Gross operating margin | 9900 | €307,480 | €279,843 | -€27,637 | -9.0% |
| Operating profit (loss) | 9901 | €73,686 | -€97,152 | -€170,837 | |
| Financial income | 75/76B | €149 | €128 | -€21 | -13.9% |
| Recurring financial income | 75 | €149 | €128 | -€21 | -13.9% |
| Financial charges | 65/66B | €89,204 | €13,331 | -€75,873 | -85.1% |
| Recurring financial charges | 65 | €89,204 | €13,331 | -€75,873 | -85.1% |
| Profit (loss) for the period before taxes | 9903 | -€15,370 | -€110,354 | -€94,985 | -618% |
| Income taxes | 67/77 | €100,317 | €60 | -€100,257 | -99.9% |
| Profit (loss) for the period | 9904 | -€115,687 | -€110,414 | +€5,272 | +4.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€115,687 | -€110,414 | +€5,272 | +4.6% |
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 23 October 2026 via checked.be.