HITRON: what changed
Two fiscal 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.
HITRON
Largest movements
- Tangible fixed assets -€54,561
down €54,561 (-14.7%), from €371,014 to €316,454
of which Land and buildings: -€44,469
- Cash +€42,722
up €42,722 (+188.9%), from €22,621 to €65,343
mainly Other debts (+€59,837) and Depreciation (+€54,561)
- Contributions -€61,000
down €61,000 (-32.8%), from €186,000 to €125,000
- Other debts +€59,837
up €59,837 (+1637.2%), from €3,655 to €63,492
- Short-term financial debts -€24,000
down €24,000 (-47.1%), from €51,000 to €27,000
- Reserves +€21,592
up €21,592 (+22.2%), from €97,184 to €118,776
of which Distributable reserves: +€21,592
- Debts after one year -€11,399
down €11,399 (-38.6%), from €29,562 to €18,163
- Depreciation +€4,340
up €4,340 (+8.6%), from €50,220 to €54,561
- Financial charges +€2,683
up €2,683 (+47.3%), from €5,676 to €8,359
- Taxes -€1,717
down €1,717 (-14.0%), from €12,252 to €10,535
- Gross operating margin +€1,015
up €1,015 (+1.1%), from €95,971 to €96,986
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 | €407,642 | €397,132 | -€10,510 | -2.6% |
| Fixed assets | 21/28 | €371,014 | €316,454 | -€54,561 | -14.7% |
| Tangible fixed assets | 22/27 | €371,014 | €316,454 | -€54,561 | -14.7% |
| Land and buildings | 22 | €325,935 | €281,466 | -€44,469 | -13.6% |
| Furniture and vehicles | 24 | €45,079 | €34,988 | -€10,091 | -22.4% |
| Current assets | 29/58 | €36,628 | €80,678 | +€44,050 | +120.3% |
| Amounts receivable within one year | 40/41 | €12,101 | €13,358 | +€1,257 | +10.4% |
| Trade receivables | 40 | €12,085 | €13,342 | +€1,257 | +10.4% |
| Other amounts receivable | 41 | €16 | €16 | -€1 | -3.2% |
| Cash at bank and in hand | 54/58 | €22,621 | €65,343 | +€42,722 | +188.9% |
| Deferred charges and accrued income | 490/1 | €1,906 | €1,977 | +€72 | +3.8% |
| Total equity and liabilities | 10/49 | €407,642 | €397,132 | -€10,510 | -2.6% |
| Equity | 10/15 | €305,069 | €265,661 | -€39,408 | -12.9% |
| Contributions | 10/11 | €186,000 | €125,000 | -€61,000 | -32.8% |
| Reserves | 13 | €97,184 | €118,776 | +€21,592 | +22.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €97,184 | €118,776 | +€21,592 | +22.2% |
| Profit (loss) carried forward | 14 | €21,884 | €21,884 | = | 0.0% |
| Amounts payable | 17/49 | €102,574 | €131,471 | +€28,897 | +28.2% |
| Amounts payable after more than one year | 17 | €29,562 | €18,163 | -€11,399 | -38.6% |
| Financial debts | 170/4 | €29,562 | €18,163 | -€11,399 | -38.6% |
| Amounts payable within one year | 42/48 | €72,401 | €112,023 | +€39,623 | +54.7% |
| Current portion of amounts payable after more than one year | 42 | €10,862 | €11,399 | +€537 | +4.9% |
| Financial debts | 43 | €51,000 | €27,000 | -€24,000 | -47.1% |
| Other loans | 439 | €51,000 | €27,000 | -€24,000 | -47.1% |
| Trade debts | 44 | €3,421 | €6,616 | +€3,195 | +93.4% |
| Suppliers | 440/4 | €3,421 | €6,616 | +€3,195 | +93.4% |
| Taxes, remuneration and social security | 45 | €3,463 | €3,517 | +€54 | +1.6% |
| Taxes | 450/3 | €3,463 | €3,517 | +€54 | +1.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €3,655 | €63,492 | +€59,837 | +1637.2% |
| Accrued charges and deferred income | 492/3 | €611 | €1,284 | +€673 | +110.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,220 | €54,561 | +€4,340 | +8.6% |
| Other operating charges | 640/8 | €2,254 | €1,948 | -€306 | -13.6% |
| Gross operating margin | 9900 | €95,971 | €96,986 | +€1,015 | +1.1% |
| Operating profit (loss) | 9901 | €43,497 | €40,478 | -€3,019 | -6.9% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €5,676 | €8,359 | +€2,683 | +47.3% |
| Recurring financial charges | 65 | €5,676 | €8,359 | +€2,683 | +47.3% |
| Profit (loss) for the period before taxes | 9903 | €37,821 | €32,127 | -€5,695 | -15.1% |
| Income taxes | 67/77 | €12,252 | €10,535 | -€1,717 | -14.0% |
| Profit (loss) for the period | 9904 | €25,570 | €21,592 | -€3,978 | -15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,570 | €21,592 | -€3,978 | -15.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.