HOLIS: 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.
HOLIS
Largest movements
- Tangible fixed assets -€8,469
down €8,469 (-3.3%), from €258,017 to €249,548
- Other debts -€67,175
down €67,175 (-40.9%), from €164,246 to €97,071
- Debts after one year +€56,159
up €56,159 (+51.5%), from €109,091 to €165,250
- Profit (loss) carried forward -€10,941
down €10,941 (-44.2%), from -€24,752 to -€35,693
- Trade debts +€7,231
up €7,231 (+13643.4%), from €53 to €7,284
- Current portion of long-term debt +€6,459
up €6,459 (+117.5%), from €5,497 to €11,956
- Financial charges +€1,779
up €1,779 (+88.2%), from €2,016 to €3,795
- Depreciation +€792
up €792 (+6.2%), from €12,737 to €13,529
- Other operating charges -€160
down €160 (-11.6%), from €1,377 to €1,217
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 | €259,735 | €251,768 | -€7,967 | -3.1% |
| Formation expenses | 20 | €1,696 | €1,131 | -€565 | -33.3% |
| Fixed assets | 21/28 | €258,017 | €249,548 | -€8,469 | -3.3% |
| Tangible fixed assets | 22/27 | €258,017 | €249,548 | -€8,469 | -3.3% |
| Land and buildings | 22 | €258,017 | €249,548 | -€8,469 | -3.3% |
| Current assets | 29/58 | €22 | €1,089 | +€1,067 | +4850.0% |
| Cash at bank and in hand | 54/58 | €22 | €30 | +€8 | +36.4% |
| Deferred charges and accrued income | 490/1 | - | €1,059 | +€1,059 | |
| Total equity and liabilities | 10/49 | €259,735 | €251,768 | -€7,967 | -3.1% |
| Equity | 10/15 | -€19,752 | -€30,693 | -€10,941 | -55.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,752 | -€35,693 | -€10,941 | -44.2% |
| Amounts payable | 17/49 | €279,487 | €282,461 | +€2,974 | +1.1% |
| Amounts payable after more than one year | 17 | €109,091 | €165,250 | +€56,159 | +51.5% |
| Financial debts | 170/4 | €109,091 | €165,250 | +€56,159 | +51.5% |
| Amounts payable within one year | 42/48 | €169,796 | €116,311 | -€53,485 | -31.5% |
| Current portion of amounts payable after more than one year | 42 | €5,497 | €11,956 | +€6,459 | +117.5% |
| Trade debts | 44 | €53 | €7,284 | +€7,231 | +13643.4% |
| Suppliers | 440/4 | €53 | €7,284 | +€7,231 | +13643.4% |
| Other amounts payable | 47/48 | €164,246 | €97,071 | -€67,175 | -40.9% |
| Accrued charges and deferred income | 492/3 | €600 | €900 | +€300 | +50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,737 | €13,529 | +€792 | +6.2% |
| Other operating charges | 640/8 | €1,377 | €1,217 | -€160 | -11.6% |
| Gross operating margin | 9900 | €7,624 | €7,600 | -€24 | -0.3% |
| Operating profit (loss) | 9901 | -€6,490 | -€7,146 | -€656 | -10.1% |
| Financial charges | 65/66B | €2,016 | €3,795 | +€1,779 | +88.2% |
| Recurring financial charges | 65 | €2,016 | €3,795 | +€1,779 | +88.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,506 | -€10,941 | -€2,435 | -28.6% |
| Profit (loss) for the period | 9904 | -€8,506 | -€10,941 | -€2,435 | -28.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,506 | -€10,941 | -€2,435 | -28.6% |
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 5 October 2026 via checked.be.