HK - INTERIEUR: 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.
HK - INTERIEUR
Largest movements
- Current investments -€28,746
down €28,746 (-100%), from €28,746 to €0
- Receivables within one year +€22,139
up €22,139 (+4,748%), from €466 to €22,605
of which Other amounts receivable: +€22,139
- Tangible fixed assets -€5,119
down €5,119 (-100%), from €5,119 to €0
- Cash +€3,210
up €3,210 (+7.6%), from €42,076 to €45,286
mainly Net result for the year (+€30,625) and Current investments (+€28,746)
- Deferred charges and accrued income -€1,078
down €1,078 (-55.4%), from €1,947 to €869
- Other debts -€39,450
down €39,450 (-100%), from €39,450 to €0
- Reserves +€30,625
up €30,625 (+120%), from €25,457 to €56,081
- Gross operating margin +€37,421
up €37,421, from -€2,198 to €35,223
- Taxes +€9,180
new in 2026: €9,180
- Financial income +€6,175
up €6,175 (+4,042%), from €153 to €6,328
- Depreciation -€2,496
down €2,496 (-100%), from €2,496 to €0
- Other operating charges +€369
up €369 (+32.6%), from €1,131 to €1,499
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €78,353 | €68,760 | -€9,593 | -12.2% |
| Fixed assets | 21/28 | €5,119 | €0 | -€5,119 | -100% |
| Tangible fixed assets | 22/27 | €5,119 | €0 | -€5,119 | -100% |
| Land and buildings | 22 | €5,119 | €0 | -€5,119 | -100% |
| Current assets | 29/58 | €73,235 | €68,760 | -€4,475 | -6.1% |
| Amounts receivable within one year | 40/41 | €466 | €22,605 | +€22,139 | +4,748% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €466 | €22,605 | +€22,139 | +4,748% |
| Current investments | 50/53 | €28,746 | €0 | -€28,746 | -100% |
| Cash at bank and in hand | 54/58 | €42,076 | €45,286 | +€3,210 | +7.6% |
| Deferred charges and accrued income | 490/1 | €1,947 | €869 | -€1,078 | -55.4% |
| Total equity and liabilities | 10/49 | €78,353 | €68,760 | -€9,593 | -12.2% |
| Equity | 10/15 | €37,857 | €68,481 | +€30,625 | +80.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €25,457 | €56,081 | +€30,625 | +120% |
| Distributable reserves | 133 | €25,457 | €56,081 | +€30,625 | +120% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €40,496 | €279 | -€40,218 | -99.3% |
| Amounts payable within one year | 42/48 | €40,496 | €279 | -€40,218 | -99.3% |
| Trade debts | 44 | €1,046 | €279 | -€768 | -73.4% |
| Suppliers | 440/4 | €1,046 | €279 | -€768 | -73.4% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €39,450 | €0 | -€39,450 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €51,881 | +€51,881 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,496 | €0 | -€2,496 | -100% |
| Other operating charges | 640/8 | €1,131 | €1,499 | +€369 | +32.6% |
| Gross operating margin | 9900 | -€2,198 | €35,223 | +€37,421 | |
| Operating profit (loss) | 9901 | -€5,825 | €33,724 | +€39,549 | |
| Financial income | 75/76B | €153 | €6,328 | +€6,175 | +4,042% |
| Recurring financial income | 75 | €153 | €6,328 | +€6,175 | +4,042% |
| Financial charges | 65/66B | €195 | €247 | +€51 | +26.4% |
| Recurring financial charges | 65 | €195 | €247 | +€51 | +26.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,867 | €39,805 | +€45,672 | |
| Income taxes | 67/77 | - | €9,180 | +€9,180 | |
| Profit (loss) for the period | 9904 | -€5,867 | €30,625 | +€36,492 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,867 | €30,625 | +€36,492 |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.