HLF SOLUTIONS: 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.
HLF SOLUTIONS
Largest movements
- Cash +€192,650
up €192,650 (+325%), from €59,232 to €251,882
mainly Net result for the year (+€245,707) and Trade debts (+€32,364)
- Receivables within one year +€67,708
up €67,708 (+118%), from €57,350 to €125,059
of which Other amounts receivable: +€65,321
- Reserves +€221,145
up €221,145 (+53.3%), from €415,064 to €636,209
of which Distributable reserves: +€223,145
- Trade debts +€32,364
up €32,364 (+8.1%), from €397,922 to €430,286
- Current portion of long-term debt -€31,430
down €31,430 (-100%), from €31,430 to €0
- Profit (loss) carried forward +€24,562
up €24,562, from -€24,562 to €0
- Tax, wage and social debts +€23,045
up €23,045 (+899%), from €2,565 to €25,610
- Financial income +€272,802
up €272,802 (+4,716%), from €5,784 to €278,586
- Taxes +€22,314
up €22,314 (+4,132,213%), from €1 to €22,314
- Gross operating margin +€19,650
up €19,650 (+69.4%), from -€28,327 to -€8,677
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 | €854,086 | €1,111,369 | +€257,283 | +30.1% |
| Fixed assets | 21/28 | €584,238 | €584,238 | = | 0.0% |
| Financial fixed assets | 28 | €584,238 | €584,238 | = | 0.0% |
| Current assets | 29/58 | €269,848 | €527,131 | +€257,283 | +95.3% |
| Amounts receivable after more than one year | 29 | €150,000 | €150,000 | = | 0.0% |
| Other amounts receivable | 291 | €150,000 | €150,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €57,350 | €125,059 | +€67,708 | +118% |
| Trade receivables | 40 | €18,427 | €20,814 | +€2,387 | +13.0% |
| Other amounts receivable | 41 | €38,923 | €104,244 | +€65,321 | +168% |
| Cash at bank and in hand | 54/58 | €59,232 | €251,882 | +€192,650 | +325% |
| Deferred charges and accrued income | 490/1 | €3,266 | €191 | -€3,075 | -94.2% |
| Total equity and liabilities | 10/49 | €854,086 | €1,111,369 | +€257,283 | +30.1% |
| Equity | 10/15 | €403,002 | €648,709 | +€245,707 | +61.0% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €415,064 | €636,209 | +€221,145 | +53.3% |
| Non-distributable reserves | 130/1 | €2,000 | €0 | -€2,000 | -100% |
| Reserves not available under the articles | 1311 | €2,000 | €0 | -€2,000 | -100% |
| Distributable reserves | 133 | €413,064 | €636,209 | +€223,145 | +54.0% |
| Profit (loss) carried forward | 14 | -€24,562 | €0 | +€24,562 | |
| Amounts payable | 17/49 | €451,084 | €462,660 | +€11,576 | +2.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €448,494 | €462,032 | +€13,537 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €31,430 | €0 | -€31,430 | -100% |
| Trade debts | 44 | €397,922 | €430,286 | +€32,364 | +8.1% |
| Suppliers | 440/4 | €397,922 | €430,286 | +€32,364 | +8.1% |
| Taxes, remuneration and social security | 45 | €2,565 | €25,610 | +€23,045 | +899% |
| Taxes | 450/3 | €2,565 | €25,610 | +€23,045 | +899% |
| Other amounts payable | 47/48 | €16,578 | €6,137 | -€10,441 | -63.0% |
| Accrued charges and deferred income | 492/3 | €2,589 | €628 | -€1,961 | -75.7% |
| Other operating charges | 640/8 | €499 | €534 | +€34 | +6.8% |
| Gross operating margin | 9900 | -€28,327 | -€8,677 | +€19,650 | +69.4% |
| Operating profit (loss) | 9901 | -€28,826 | -€9,210 | +€19,616 | +68.0% |
| Financial income | 75/76B | €5,784 | €278,586 | +€272,802 | +4,716% |
| Recurring financial income | 75 | €5,784 | €278,586 | +€272,802 | +4,716% |
| Financial charges | 65/66B | €1,519 | €1,355 | -€164 | -10.8% |
| Recurring financial charges | 65 | €1,519 | €1,355 | -€164 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | -€24,561 | €268,021 | +€292,582 | |
| Income taxes | 67/77 | €1 | €22,314 | +€22,314 | +4,132,213% |
| Profit (loss) for the period | 9904 | -€24,562 | €245,707 | +€270,268 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,562 | €245,707 | +€270,268 |
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 23 October 2026 via checked.be.