HMKE Services: 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.
HMKE Services
Largest movements
- Cash +€123,985
up €123,985 (+143.7%), from €86,264 to €210,249
mainly Net result for the year (+€65,941) and Receivables within one year (+€52,205)
- Receivables within one year -€52,205
down €52,205 (-100.0%), from €52,212 to €6
of which Trade receivables: -€52,205
- Profit (loss) carried forward +€65,941
up €65,941 (+73.7%), from €89,446 to €155,387
- Tax, wage and social debts +€8,922
up €8,922 (+21.1%), from €42,308 to €51,230
- Accrued charges and deferred income -€4,864
no longer reported in 2024 (was €4,864)
- Gross operating margin -€29,121
down €29,121 (-25.9%), from €112,349 to €83,228
- Taxes -€6,650
down €6,650 (-28.4%), from €23,408 to €16,758
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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €140,022 | €211,623 | +€71,600 | +51.1% |
| Fixed assets | 21/28 | €1,547 | €1,230 | -€317 | -20.5% |
| Tangible fixed assets | 22/27 | €1,547 | €1,230 | -€317 | -20.5% |
| Furniture and vehicles | 24 | €1,547 | €1,230 | -€317 | -20.5% |
| Current assets | 29/58 | €138,475 | €210,393 | +€71,917 | +51.9% |
| Amounts receivable within one year | 40/41 | €52,212 | €6 | -€52,205 | -100.0% |
| Trade receivables | 40 | €52,205 | - | -€52,205 | |
| Other amounts receivable | 41 | €6 | €6 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €86,264 | €210,249 | +€123,985 | +143.7% |
| Deferred charges and accrued income | 490/1 | - | €137 | +€137 | |
| Total equity and liabilities | 10/49 | €140,022 | €211,623 | +€71,600 | +51.1% |
| Equity | 10/15 | €91,446 | €157,387 | +€65,941 | +72.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,446 | €155,387 | +€65,941 | +73.7% |
| Amounts payable | 17/49 | €48,576 | €54,236 | +€5,660 | +11.7% |
| Amounts payable within one year | 42/48 | €43,712 | €54,236 | +€10,524 | +24.1% |
| Trade debts | 44 | €1,405 | €3,006 | +€1,601 | +114.0% |
| Suppliers | 440/4 | €1,405 | €3,006 | +€1,601 | +114.0% |
| Taxes, remuneration and social security | 45 | €42,308 | €51,230 | +€8,922 | +21.1% |
| Taxes | 450/3 | €42,308 | €51,230 | +€8,922 | +21.1% |
| Accrued charges and deferred income | 492/3 | €4,864 | - | -€4,864 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38 | €317 | +€279 | +738.2% |
| Other operating charges | 640/8 | €109 | €118 | +€9 | +8.3% |
| Gross operating margin | 9900 | €112,349 | €83,228 | -€29,121 | -25.9% |
| Operating profit (loss) | 9901 | €112,202 | €82,793 | -€29,409 | -26.2% |
| Financial charges | 65/66B | €35 | €94 | +€60 | +170.8% |
| Recurring financial charges | 65 | €35 | €94 | +€60 | +170.8% |
| Profit (loss) for the period before taxes | 9903 | €112,168 | €82,699 | -€29,469 | -26.3% |
| Income taxes | 67/77 | €23,408 | €16,758 | -€6,650 | -28.4% |
| Profit (loss) for the period | 9904 | €88,759 | €65,941 | -€22,818 | -25.7% |
| Profit (loss) for the period to be appropriated | 9905 | €88,759 | €65,941 | -€22,818 | -25.7% |
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.