HN COMPTABILITÉ: 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.
HN COMPTABILITÉ
Largest movements
- Cash +€752,021
up €752,021 (+85.0%), from €884,661 to €1.6m
mainly Net result for the year (+€579,211) and Tax, wage and social debts (+€93,159)
- Receivables within one year -€62,867
down €62,867 (-56.5%), from €111,177 to €48,310
of which Trade receivables: -€72,990
- Profit (loss) carried forward +€579,211
up €579,211 (+65.8%), from €880,741 to €1.5m
- Tax, wage and social debts +€93,159
up €93,159 (+1,554%), from €5,995 to €99,154
of which Taxes: +€92,434
- Taxes +€173,360
up €173,360 (+144%), from €120,000 to €293,360
- Gross operating margin +€167,939
up €167,939 (+19.1%), from €879,725 to €1.0m
- Staff costs +€51,676
up €51,676 (+43.8%), from €118,085 to €169,760
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 | €1,025,499 | €1,707,238 | +€681,739 | +66.5% |
| Fixed assets | 21/28 | €29,661 | €22,246 | -€7,415 | -25.0% |
| Tangible fixed assets | 22/27 | €29,661 | €22,246 | -€7,415 | -25.0% |
| Furniture and vehicles | 24 | €29,661 | €22,246 | -€7,415 | -25.0% |
| Current assets | 29/58 | €995,837 | €1,684,992 | +€689,154 | +69.2% |
| Amounts receivable within one year | 40/41 | €111,177 | €48,310 | -€62,867 | -56.5% |
| Trade receivables | 40 | €111,177 | €38,187 | -€72,990 | -65.7% |
| Other amounts receivable | 41 | - | €10,123 | +€10,123 | |
| Cash at bank and in hand | 54/58 | €884,661 | €1,636,682 | +€752,021 | +85.0% |
| Total equity and liabilities | 10/49 | €1,025,499 | €1,707,238 | +€681,739 | +66.5% |
| Equity | 10/15 | €980,741 | €1,559,952 | +€579,211 | +59.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Capital | 10 | €50,000 | - | -€50,000 | |
| Issued capital | 100 | €50,000 | - | -€50,000 | |
| Reserves | 13 | €50,000 | €50,000 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €880,741 | €1,459,952 | +€579,211 | +65.8% |
| Amounts payable | 17/49 | €44,757 | €147,286 | +€102,528 | +229% |
| Amounts payable within one year | 42/48 | €44,757 | €147,286 | +€102,528 | +229% |
| Trade debts | 44 | €38,505 | €48,132 | +€9,627 | +25.0% |
| Suppliers | 440/4 | €38,505 | €48,132 | +€9,627 | +25.0% |
| Taxes, remuneration and social security | 45 | €5,995 | €99,154 | +€93,159 | +1,554% |
| Taxes | 450/3 | €5,995 | €98,428 | +€92,434 | +1,542% |
| Remuneration and social security | 454/9 | - | €725 | +€725 | |
| Other amounts payable | 47/48 | €257 | - | -€257 | |
| Remuneration, social security and pensions | 62 | €118,085 | €169,760 | +€51,676 | +43.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,415 | €7,415 | = | 0.0% |
| Other operating charges | 640/8 | €1,836 | €1,578 | -€258 | -14.1% |
| Gross operating margin | 9900 | €879,725 | €1,047,664 | +€167,939 | +19.1% |
| Operating profit (loss) | 9901 | €752,388 | €868,911 | +€116,522 | +15.5% |
| Financial income | 75/76B | - | €4,012 | +€4,012 | |
| Recurring financial income | 75 | - | €4,012 | +€4,012 | |
| Financial charges | 65/66B | €1 | €352 | +€351 | +46,153% |
| Recurring financial charges | 65 | €1 | €352 | +€351 | +46,153% |
| Profit (loss) for the period before taxes | 9903 | €752,388 | €872,571 | +€120,183 | +16.0% |
| Income taxes | 67/77 | €120,000 | €293,360 | +€173,360 | +144% |
| Profit (loss) for the period | 9904 | €632,388 | €579,211 | -€53,177 | -8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €632,388 | €579,211 | -€53,177 | -8.4% |
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 14 October 2026 via checked.be.