HITA: 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.
HITA
Largest movements
- Cash +€22,527
up €22,527 (+50.3%), from €44,822 to €67,348
mainly Net result for the year (+€50,499) and Tax, wage and social debts (+€14,821)
- Stocks and contracts +€9,360
up €9,360 (+27.0%), from €34,617 to €43,977
- Receivables within one year +€8,225
up €8,225 (+11.3%), from €72,761 to €80,986
- Deferred charges and accrued income +€2,263
up €2,263 (+1,280%), from €177 to €2,440
- Reserves +€39,858
up €39,858 (+2,143%), from €1,860 to €41,718
of which Distributable reserves: +€39,858
- Trade debts -€19,303
down €19,303 (-17.2%), from €112,468 to €93,165
- Tax, wage and social debts +€14,821
up €14,821 (+134%), from €11,046 to €25,867
of which Remuneration and social security: +€7,864
- Other debts +€7,098
up €7,098 (+39.2%), from €18,098 to €25,196
- Gross operating margin +€72,424
up €72,424 (+61.0%), from €118,817 to €191,241
- Financial charges +€13,766
up €13,766 (+3,316%), from €415 to €14,181
- Taxes +€7,887
up €7,887 (+184%), from €4,276 to €12,163
- Staff costs +€4,862
up €4,862 (+4.6%), from €104,911 to €109,773
- Other operating charges +€2,923
up €2,923 (+347%), from €842 to €3,765
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 | €160,132 | €204,546 | +€44,414 | +27.7% |
| Fixed assets | 21/28 | €7,755 | €9,794 | +€2,040 | +26.3% |
| Tangible fixed assets | 22/27 | €7,255 | €9,294 | +€2,040 | +28.1% |
| Plant, machinery and equipment | 23 | €7,255 | €6,437 | -€818 | -11.3% |
| Furniture and vehicles | 24 | - | €2,858 | +€2,858 | |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €152,377 | €194,751 | +€42,374 | +27.8% |
| Stocks and contracts in progress | 3 | €34,617 | €43,977 | +€9,360 | +27.0% |
| Stocks | 30/36 | €34,617 | €43,977 | +€9,360 | +27.0% |
| Amounts receivable within one year | 40/41 | €72,761 | €80,986 | +€8,225 | +11.3% |
| Other amounts receivable | 41 | €72,761 | €80,986 | +€8,225 | +11.3% |
| Cash at bank and in hand | 54/58 | €44,822 | €67,348 | +€22,527 | +50.3% |
| Deferred charges and accrued income | 490/1 | €177 | €2,440 | +€2,263 | +1,280% |
| Total equity and liabilities | 10/49 | €160,132 | €204,546 | +€44,414 | +27.7% |
| Equity | 10/15 | €18,519 | €60,318 | +€41,799 | +226% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €41,718 | +€39,858 | +2,143% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €39,858 | +€39,858 | |
| Profit (loss) carried forward | 14 | -€1,941 | - | +€1,941 | |
| Amounts payable | 17/49 | €141,612 | €144,228 | +€2,615 | +1.8% |
| Amounts payable within one year | 42/48 | €141,612 | €144,228 | +€2,615 | +1.8% |
| Trade debts | 44 | €112,468 | €93,165 | -€19,303 | -17.2% |
| Suppliers | 440/4 | €112,468 | €93,165 | -€19,303 | -17.2% |
| Taxes, remuneration and social security | 45 | €11,046 | €25,867 | +€14,821 | +134% |
| Taxes | 450/3 | €5,206 | €12,163 | +€6,957 | +134% |
| Remuneration and social security | 454/9 | €5,840 | €13,704 | +€7,864 | +135% |
| Other amounts payable | 47/48 | €18,098 | €25,196 | +€7,098 | +39.2% |
| Remuneration, social security and pensions | 62 | €104,911 | €109,773 | +€4,862 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,356 | €1,334 | -€21 | -1.6% |
| Other operating charges | 640/8 | €842 | €3,765 | +€2,923 | +347% |
| Gross operating margin | 9900 | €118,817 | €191,241 | +€72,424 | +61.0% |
| Operating profit (loss) | 9901 | €11,708 | €76,369 | +€64,661 | +552% |
| Financial income | 75/76B | €824 | €473 | -€352 | -42.6% |
| Recurring financial income | 75 | €824 | €473 | -€352 | -42.6% |
| Financial charges | 65/66B | €415 | €14,181 | +€13,766 | +3,316% |
| Recurring financial charges | 65 | €415 | €14,181 | +€13,766 | +3,316% |
| Profit (loss) for the period before taxes | 9903 | €12,118 | €62,661 | +€50,543 | +417% |
| Income taxes | 67/77 | €4,276 | €12,163 | +€7,887 | +184% |
| Profit (loss) for the period | 9904 | €7,842 | €50,499 | +€42,656 | +544% |
| Profit (loss) for the period to be appropriated | 9905 | €7,842 | €50,499 | +€42,656 | +544% |
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.