HN 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.
HN Services
Largest movements
- Tangible fixed assets +€14,250
new in 2025: €14,250
- Cash +€6,693
up €6,693 (+77,108%), from €9 to €6,702
mainly Other debts (+€23,369) and Depreciation (+€4,750)
- Receivables within one year -€2,389
down €2,389 (-37.7%), from €6,340 to €3,951
of which Trade receivables: -€2,589
- Deferred charges and accrued income +€825
new in 2025: €825
- Stocks and contracts +€759
up €759 (+2.4%), from €31,533 to €32,292
- Other debts +€23,369
up €23,369 (+73.2%), from €31,939 to €55,308
- Advances received -€2,294
no longer reported in 2025 (was €2,294)
- Profit (loss) carried forward -€1,807
down €1,807 (-58.2%), from -€3,106 to -€4,913
- Trade debts +€1,632
up €1,632 (+164%), from €994 to €2,626
- Tax, wage and social debts -€761
no longer reported in 2025 (was €761)
- Gross operating margin +€6,612
up €6,612, from -€1,413 to €5,199
- Depreciation +€4,750
new in 2025: €4,750
- Financial charges +€658
up €658 (+2,173%), from €30 to €688
- Other operating charges -€217
down €217 (-12.2%), from €1,786 to €1,569
- Financial income -€123
down €123 (-99.8%), from €124 to €0
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 | €37,881 | €58,021 | +€20,139 | +53.2% |
| Fixed assets | 21/28 | - | €14,250 | +€14,250 | |
| Tangible fixed assets | 22/27 | - | €14,250 | +€14,250 | |
| Furniture and vehicles | 24 | - | €14,250 | +€14,250 | |
| Current assets | 29/58 | €37,881 | €43,771 | +€5,889 | +15.5% |
| Stocks and contracts in progress | 3 | €31,533 | €32,292 | +€759 | +2.4% |
| Stocks | 30/36 | €31,533 | €32,292 | +€759 | +2.4% |
| Amounts receivable within one year | 40/41 | €6,340 | €3,951 | -€2,389 | -37.7% |
| Trade receivables | 40 | €6,340 | €3,750 | -€2,589 | -40.8% |
| Other amounts receivable | 41 | - | €201 | +€201 | |
| Cash at bank and in hand | 54/58 | €9 | €6,702 | +€6,693 | +77,108% |
| Deferred charges and accrued income | 490/1 | - | €825 | +€825 | |
| Total equity and liabilities | 10/49 | €37,881 | €58,021 | +€20,139 | +53.2% |
| Equity | 10/15 | €1,894 | €87 | -€1,807 | -95.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,106 | -€4,913 | -€1,807 | -58.2% |
| Amounts payable | 17/49 | €35,987 | €57,934 | +€21,947 | +61.0% |
| Amounts payable within one year | 42/48 | €35,987 | €57,934 | +€21,947 | +61.0% |
| Trade debts | 44 | €994 | €2,626 | +€1,632 | +164% |
| Suppliers | 440/4 | €994 | €2,626 | +€1,632 | +164% |
| Advances received on contracts in progress | 46 | €2,294 | - | -€2,294 | |
| Taxes, remuneration and social security | 45 | €761 | - | -€761 | |
| Taxes | 450/3 | €761 | - | -€761 | |
| Other amounts payable | 47/48 | €31,939 | €55,308 | +€23,369 | +73.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,750 | +€4,750 | |
| Other operating charges | 640/8 | €1,786 | €1,569 | -€217 | -12.2% |
| Gross operating margin | 9900 | -€1,413 | €5,199 | +€6,612 | |
| Operating profit (loss) | 9901 | -€3,199 | -€1,120 | +€2,080 | +65.0% |
| Financial income | 75/76B | €124 | €0 | -€123 | -99.8% |
| Recurring financial income | 75 | €124 | €0 | -€123 | -99.8% |
| Financial charges | 65/66B | €30 | €688 | +€658 | +2,173% |
| Recurring financial charges | 65 | €30 | €688 | +€658 | +2,173% |
| Profit (loss) for the period before taxes | 9903 | -€3,106 | -€1,807 | +€1,299 | +41.8% |
| Profit (loss) for the period | 9904 | -€3,106 | -€1,807 | +€1,299 | +41.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,106 | -€1,807 | +€1,299 | +41.8% |
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 14 October 2026 via checked.be.