HMBD SERVICES: 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.
HMBD SERVICES
Largest movements
- Stocks and contracts +€20,983
up €20,983 (+93.9%), from €22,336 to €43,319
- Receivables within one year +€8,648
up €8,648 (+6678.4%), from €129 to €8,777
of which Other amounts receivable: +€8,679
- Cash -€4,437
down €4,437 (-77.4%), from €5,734 to €1,297
mainly Stocks and contracts (-€20,983) and Receivables within one year (-€8,648)
- Tangible fixed assets -€777
down €777 (-25.0%), from €3,110 to €2,332
- Other debts +€26,040
up €26,040 (+214.4%), from €12,143 to €38,183
- Trade debts -€2,054
down €2,054 (-13.0%), from €15,782 to €13,728
- Gross operating margin +€3,482
up €3,482, from -€1,302 to €2,181
- Other operating charges +€429
up €429 (+97.5%), from €440 to €868
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,309 | €55,726 | +€24,417 | +78.0% |
| Fixed assets | 21/28 | €3,110 | €2,332 | -€777 | -25.0% |
| Tangible fixed assets | 22/27 | €3,110 | €2,332 | -€777 | -25.0% |
| Furniture and vehicles | 24 | €3,110 | €2,332 | -€777 | -25.0% |
| Current assets | 29/58 | €28,200 | €53,394 | +€25,194 | +89.3% |
| Stocks and contracts in progress | 3 | €22,336 | €43,319 | +€20,983 | +93.9% |
| Stocks | 30/36 | €22,336 | €43,319 | +€20,983 | +93.9% |
| Amounts receivable within one year | 40/41 | €129 | €8,777 | +€8,648 | +6678.4% |
| Trade receivables | 40 | €32 | - | -€32 | |
| Other amounts receivable | 41 | €98 | €8,777 | +€8,679 | +8859.3% |
| Cash at bank and in hand | 54/58 | €5,734 | €1,297 | -€4,437 | -77.4% |
| Total equity and liabilities | 10/49 | €31,309 | €55,726 | +€24,417 | +78.0% |
| Equity | 10/15 | €3,054 | €3,485 | +€431 | +14.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,946 | -€1,515 | +€431 | +22.2% |
| Amounts payable | 17/49 | €28,255 | €52,241 | +€23,986 | +84.9% |
| Amounts payable within one year | 42/48 | €28,255 | €52,241 | +€23,986 | +84.9% |
| Trade debts | 44 | €15,782 | €13,728 | -€2,054 | -13.0% |
| Suppliers | 440/4 | €15,782 | €13,728 | -€2,054 | -13.0% |
| Taxes, remuneration and social security | 45 | €330 | €330 | = | 0.0% |
| Taxes | 450/3 | €330 | €330 | = | 0.0% |
| Other amounts payable | 47/48 | €12,143 | €38,183 | +€26,040 | +214.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €777 | €777 | = | 0.0% |
| Other operating charges | 640/8 | €440 | €868 | +€429 | +97.5% |
| Gross operating margin | 9900 | -€1,302 | €2,181 | +€3,482 | |
| Operating profit (loss) | 9901 | -€2,519 | €535 | +€3,053 | |
| Financial charges | 65/66B | €116 | €104 | -€13 | -10.9% |
| Recurring financial charges | 65 | €116 | €104 | -€13 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,635 | €431 | +€3,066 | |
| Profit (loss) for the period | 9904 | -€2,635 | €431 | +€3,066 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,635 | €431 | +€3,066 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.