HM2 COMPTA: 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.
HM2 COMPTA
Largest movements
- Receivables within one year +€6,490
up €6,490 (+20.8%), from €31,143 to €37,633
of which Other amounts receivable: +€9,000
- Deferred charges and accrued income -€3,834
no longer reported in 2024 (was €3,834)
- Contributions +€11,361
up €11,361 (+61.1%), from €18,600 to €29,961
- Reserves -€11,361
no longer reported in 2024 (was €11,361)
- Profit (loss) carried forward +€7,854
up €7,854 (+53.6%), from -€14,663 to -€6,808
- Short-term financial debts -€3,165
down €3,165 (-21.5%), from €14,691 to €11,526
- Debts after one year -€3,023
down €3,023 (-23.3%), from €12,958 to €9,934
- Turnover +€23,219
up €23,219 (+50.6%), from €45,855 to €69,074
- Purchases and services +€17,479
up €17,479 (+44.4%), from €39,380 to €56,859
- Gross operating margin +€5,833
up €5,833 (+90.1%), from €6,475 to €12,308
- Financial charges +€2,812
up €2,812 (+288.4%), from €975 to €3,787
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €46,742 | €49,398 | +€2,656 | +5.7% |
| Fixed assets | 21/28 | €11,765 | €11,765 | = | 0.0% |
| Tangible fixed assets | 22/27 | €11,765 | €11,765 | = | 0.0% |
| Plant, machinery and equipment | 23 | €9,194 | €9,194 | = | 0.0% |
| Furniture and vehicles | 24 | €2,571 | €2,571 | = | 0.0% |
| Current assets | 29/58 | €34,977 | €37,633 | +€2,656 | +7.6% |
| Amounts receivable within one year | 40/41 | €31,143 | €37,633 | +€6,490 | +20.8% |
| Trade receivables | 40 | €23,143 | €20,633 | -€2,510 | -10.8% |
| Other amounts receivable | 41 | €8,000 | €17,000 | +€9,000 | +112.5% |
| Deferred charges and accrued income | 490/1 | €3,834 | - | -€3,834 | |
| Total equity and liabilities | 10/49 | €46,742 | €49,398 | +€2,656 | +5.7% |
| Equity | 10/15 | €15,298 | €23,152 | +€7,854 | +51.3% |
| Contributions | 10/11 | €18,600 | €29,961 | +€11,361 | +61.1% |
| Capital | 10 | €18,600 | €29,961 | +€11,361 | +61.1% |
| Issued capital | 100 | €18,600 | €29,961 | +€11,361 | +61.1% |
| Reserves | 13 | €11,361 | - | -€11,361 | |
| Distributable reserves | 133 | €11,361 | - | -€11,361 | |
| Profit (loss) carried forward | 14 | -€14,663 | -€6,808 | +€7,854 | +53.6% |
| Amounts payable | 17/49 | €31,444 | €26,246 | -€5,198 | -16.5% |
| Amounts payable after more than one year | 17 | €12,958 | €9,934 | -€3,023 | -23.3% |
| Financial debts | 170/4 | €12,958 | €9,934 | -€3,023 | -23.3% |
| Amounts payable within one year | 42/48 | €18,486 | €16,312 | -€2,175 | -11.8% |
| Financial debts | 43 | €14,691 | €11,526 | -€3,165 | -21.5% |
| Credit institutions | 430/8 | €14,691 | €11,526 | -€3,165 | -21.5% |
| Trade debts | 44 | €865 | €959 | +€95 | +10.9% |
| Suppliers | 440/4 | €865 | €959 | +€95 | +10.9% |
| Taxes, remuneration and social security | 45 | €2,930 | €1,217 | -€1,713 | -58.5% |
| Taxes | 450/3 | €2,930 | €1,217 | -€1,713 | -58.5% |
| Other amounts payable | 47/48 | - | €2,609 | +€2,609 | |
| Turnover | 70 | €45,855 | €69,074 | +€23,219 | +50.6% |
| Non-recurring operating income | 76A | - | €93 | +€93 | |
| Goods, raw materials, services and sundry goods | 60/61 | €39,380 | €56,859 | +€17,479 | +44.4% |
| Other operating charges | 640/8 | €1,172 | €666 | -€506 | -43.1% |
| Gross operating margin | 9900 | €6,475 | €12,308 | +€5,833 | +90.1% |
| Operating profit (loss) | 9901 | €5,303 | €11,642 | +€6,339 | +119.5% |
| Financial charges | 65/66B | €975 | €3,787 | +€2,812 | +288.4% |
| Recurring financial charges | 65 | €975 | €3,787 | +€2,812 | +288.4% |
| Profit (loss) for the period before taxes | 9903 | €4,328 | €7,854 | +€3,526 | +81.5% |
| Profit (loss) for the period | 9904 | €4,328 | €7,854 | +€3,526 | +81.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,328 | €7,854 | +€3,526 | +81.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.