HLM IT-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.
HLM IT-Solutions
Largest movements
- Cash +€84,829
up €84,829 (+20.6%), from €411,229 to €496,058
mainly Debts after one year (+€179,176) and Net result for the year (+€118,682)
- Stocks and contracts -€62,529
down €62,529 (-53.5%), from €116,913 to €54,383
- Current investments +€29,274
up €29,274 (+57.9%), from €50,531 to €79,805
- Debts after one year +€179,176
up €179,176 (+52.2%), from €343,462 to €522,637
- Other debts -€169,958
down €169,958 (-100.0%), from €170,000 to €42
- Profit (loss) carried forward +€118,682
up €118,682 (+311.8%), from €38,064 to €156,746
- Trade debts -€59,107
down €59,107 (-57.8%), from €102,237 to €43,130
- Tax, wage and social debts -€14,590
down €14,590 (-14.1%), from €103,381 to €88,791
of which Taxes: -€17,065
- Gross operating margin +€25,376
up €25,376 (+8.7%), from €293,225 to €318,601
- Staff costs +€10,600
up €10,600 (+7.8%), from €135,928 to €146,528
- Other operating charges -€6,795
down €6,795 (-97.3%), from €6,987 to €192
- Taxes +€5,549
up €5,549 (+14.4%), from €38,663 to €44,213
- Financial charges -€4,602
down €4,602 (-29.9%), from €15,367 to €10,766
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 | €790,751 | €839,427 | +€48,676 | +6.2% |
| Fixed assets | 21/28 | €59,932 | €58,763 | -€1,169 | -2.0% |
| Tangible fixed assets | 22/27 | €16,932 | €15,763 | -€1,169 | -6.9% |
| Furniture and vehicles | 24 | €16,932 | €15,763 | -€1,169 | -6.9% |
| Financial fixed assets | 28 | €43,000 | €43,000 | = | 0.0% |
| Current assets | 29/58 | €730,819 | €780,664 | +€49,845 | +6.8% |
| Stocks and contracts in progress | 3 | €116,913 | €54,383 | -€62,529 | -53.5% |
| Stocks | 30/36 | €116,913 | €54,383 | -€62,529 | -53.5% |
| Amounts receivable within one year | 40/41 | €150,882 | €147,375 | -€3,507 | -2.3% |
| Trade receivables | 40 | €150,851 | €147,375 | -€3,476 | -2.3% |
| Other amounts receivable | 41 | €31 | - | -€31 | |
| Current investments | 50/53 | €50,531 | €79,805 | +€29,274 | +57.9% |
| Cash at bank and in hand | 54/58 | €411,229 | €496,058 | +€84,829 | +20.6% |
| Deferred charges and accrued income | 490/1 | €1,264 | €3,043 | +€1,779 | +140.7% |
| Total equity and liabilities | 10/49 | €790,751 | €839,427 | +€48,676 | +6.2% |
| Equity | 10/15 | €58,524 | €177,206 | +€118,682 | +202.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,064 | €156,746 | +€118,682 | +311.8% |
| Amounts payable | 17/49 | €732,228 | €662,221 | -€70,007 | -9.6% |
| Amounts payable after more than one year | 17 | €343,462 | €522,637 | +€179,176 | +52.2% |
| Other amounts payable | 178/9 | €343,462 | €522,637 | +€179,176 | +52.2% |
| Amounts payable within one year | 42/48 | €375,618 | €131,963 | -€243,655 | -64.9% |
| Trade debts | 44 | €102,237 | €43,130 | -€59,107 | -57.8% |
| Suppliers | 440/4 | €102,237 | €43,130 | -€59,107 | -57.8% |
| Taxes, remuneration and social security | 45 | €103,381 | €88,791 | -€14,590 | -14.1% |
| Taxes | 450/3 | €80,065 | €63,000 | -€17,065 | -21.3% |
| Remuneration and social security | 454/9 | €23,316 | €25,791 | +€2,475 | +10.6% |
| Other amounts payable | 47/48 | €170,000 | €42 | -€169,958 | -100.0% |
| Accrued charges and deferred income | 492/3 | €13,148 | €7,620 | -€5,528 | -42.0% |
| Remuneration, social security and pensions | 62 | €135,928 | €146,528 | +€10,600 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,549 | €5,958 | +€409 | +7.4% |
| Other operating charges | 640/8 | €6,987 | €192 | -€6,795 | -97.3% |
| Gross operating margin | 9900 | €293,225 | €318,601 | +€25,376 | +8.7% |
| Operating profit (loss) | 9901 | €144,762 | €165,923 | +€21,161 | +14.6% |
| Financial income | 75/76B | €3,581 | €7,738 | +€4,157 | +116.1% |
| Recurring financial income | 75 | €3,581 | €7,738 | +€4,157 | +116.1% |
| Financial charges | 65/66B | €15,367 | €10,766 | -€4,602 | -29.9% |
| Recurring financial charges | 65 | €15,367 | €10,766 | -€4,602 | -29.9% |
| Profit (loss) for the period before taxes | 9903 | €132,976 | €162,895 | +€29,920 | +22.5% |
| Income taxes | 67/77 | €38,663 | €44,213 | +€5,549 | +14.4% |
| Profit (loss) for the period | 9904 | €94,312 | €118,682 | +€24,370 | +25.8% |
| Profit (loss) for the period to be appropriated | 9905 | €94,312 | €118,682 | +€24,370 | +25.8% |
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 12 October 2026 via checked.be.