HITOBO: 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.
HITOBO
Largest movements
- Stocks and contracts -€238,937
down €238,937 (-20.7%), from €1.2m to €914,499
- Receivables within one year +€215,365
up €215,365 (+45.8%), from €469,940 to €685,306
of which Trade receivables: +€214,978
- Cash +€147,603
up €147,603 (+25.6%), from €577,615 to €725,218
mainly Stocks and contracts (+€238,937) and Trade debts (+€102,136)
- Tangible fixed assets +€26,366
up €26,366 (+16.6%), from €158,977 to €185,343
of which Furniture and vehicles: +€54,053
- Trade debts +€102,136
up €102,136 (+40.1%), from €254,647 to €356,783
- Profit (loss) carried forward +€66,873
up €66,873 (+69.1%), from €96,745 to €163,618
- Other debts -€33,623
down €33,623 (-5.6%), from €596,198 to €562,575
- Staff costs +€55,902
up €55,902 (+29.8%), from €187,334 to €243,236
- Gross operating margin +€36,154
up €36,154 (+9.7%), from €370,890 to €407,044
- Depreciation +€16,357
up €16,357 (+33.0%), from €49,641 to €65,998
- Taxes -€7,171
down €7,171 (-26.4%), from €27,171 to €20,000
- Other operating charges +€4,803
up €4,803 (+172.1%), from €2,791 to €7,594
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 | €2,359,968 | €2,512,616 | +€152,648 | +6.5% |
| Fixed assets | 21/28 | €158,977 | €187,593 | +€28,616 | +18.0% |
| Tangible fixed assets | 22/27 | €158,977 | €185,343 | +€26,366 | +16.6% |
| Land and buildings | 22 | €51,432 | €38,708 | -€12,724 | -24.7% |
| Plant, machinery and equipment | 23 | €41,158 | €26,195 | -€14,963 | -36.4% |
| Furniture and vehicles | 24 | €66,388 | €120,440 | +€54,053 | +81.4% |
| Financial fixed assets | 28 | - | €2,250 | +€2,250 | |
| Current assets | 29/58 | €2,200,991 | €2,325,023 | +€124,032 | +5.6% |
| Stocks and contracts in progress | 3 | €1,153,436 | €914,499 | -€238,937 | -20.7% |
| Stocks | 30/36 | €1,153,436 | €914,499 | -€238,937 | -20.7% |
| Amounts receivable within one year | 40/41 | €469,940 | €685,306 | +€215,365 | +45.8% |
| Trade receivables | 40 | €367,012 | €581,990 | +€214,978 | +58.6% |
| Other amounts receivable | 41 | €102,928 | €103,316 | +€387 | +0.4% |
| Cash at bank and in hand | 54/58 | €577,615 | €725,218 | +€147,603 | +25.6% |
| Total equity and liabilities | 10/49 | €2,359,968 | €2,512,616 | +€152,648 | +6.5% |
| Equity | 10/15 | €826,384 | €893,257 | +€66,873 | +8.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €711,047 | €711,047 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,973 | €18,973 | = | 0.0% |
| Distributable reserves | 133 | €690,215 | €690,215 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,745 | €163,618 | +€66,873 | +69.1% |
| Amounts payable | 17/49 | €1,533,584 | €1,619,359 | +€85,775 | +5.6% |
| Amounts payable within one year | 42/48 | €1,533,584 | €1,619,359 | +€85,775 | +5.6% |
| Trade debts | 44 | €254,647 | €356,783 | +€102,136 | +40.1% |
| Suppliers | 440/4 | €254,647 | €356,783 | +€102,136 | +40.1% |
| Advances received on contracts in progress | 46 | €444,084 | €444,084 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €238,655 | €255,916 | +€17,261 | +7.2% |
| Taxes | 450/3 | €194,264 | €130,959 | -€63,305 | -32.6% |
| Remuneration and social security | 454/9 | €44,390 | €124,957 | +€80,566 | +181.5% |
| Other amounts payable | 47/48 | €596,198 | €562,575 | -€33,623 | -5.6% |
| Remuneration, social security and pensions | 62 | €187,334 | €243,236 | +€55,902 | +29.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,641 | €65,998 | +€16,357 | +33.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €2,791 | €7,594 | +€4,803 | +172.1% |
| Gross operating margin | 9900 | €370,890 | €407,044 | +€36,154 | +9.7% |
| Operating profit (loss) | 9901 | €131,124 | €90,215 | -€40,909 | -31.2% |
| Financial income | 75/76B | €866 | €1,934 | +€1,068 | +123.2% |
| Recurring financial income | 75 | €866 | €1,934 | +€1,068 | +123.2% |
| Financial charges | 65/66B | €8,075 | €5,277 | -€2,798 | -34.7% |
| Recurring financial charges | 65 | €8,075 | €5,277 | -€2,798 | -34.7% |
| Profit (loss) for the period before taxes | 9903 | €123,915 | €86,873 | -€37,043 | -29.9% |
| Income taxes | 67/77 | €27,171 | €20,000 | -€7,171 | -26.4% |
| Profit (loss) for the period | 9904 | €96,745 | €66,873 | -€29,872 | -30.9% |
| Profit (loss) for the period to be appropriated | 9905 | €96,745 | €66,873 | -€29,872 | -30.9% |
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 12 October 2026 via checked.be.