HOLISAD: 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.
HOLISAD
Largest movements
- Cash -€990
down €990 (-97.5%), from €1,016 to €26
mainly Net result for the year (-€1,024) and Tax, wage and social debts (-€370)
- Tangible fixed assets -€497
no longer reported in 2025 (was €497)
- Profit (loss) carried forward -€1,024
down €1,024 (-23.2%), from -€4,414 to -€5,438
- Tax, wage and social debts -€370
no longer reported in 2025 (was €370)
- Trade debts -€268
no longer reported in 2025 (was €268)
- Other debts +€154
new in 2025: €154
- Purchases and services -€16,868
down €16,868 (-97.7%), from €17,265 to €397
- Turnover -€16,214
no longer reported in 2025 (was €16,214)
- Taxes -€2,623
no longer reported in 2025 (was €2,623)
- Gross operating margin +€654
up €654 (+62.2%), from -€1,051 to -€397
- Financial charges -€389
down €389 (-74.9%), from €520 to €131
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 | €4,285 | €2,776 | -€1,509 | -35.2% |
| Fixed assets | 21/28 | €497 | - | -€497 | |
| Tangible fixed assets | 22/27 | €497 | - | -€497 | |
| Plant, machinery and equipment | 23 | €497 | - | -€497 | |
| Current assets | 29/58 | €3,788 | €2,776 | -€1,012 | -26.7% |
| Amounts receivable within one year | 40/41 | €2,772 | €2,750 | -€22 | -0.8% |
| Other amounts receivable | 41 | €2,772 | €2,750 | -€22 | -0.8% |
| Cash at bank and in hand | 54/58 | €1,016 | €26 | -€990 | -97.5% |
| Total equity and liabilities | 10/49 | €4,285 | €2,776 | -€1,509 | -35.2% |
| Equity | 10/15 | €3,646 | €2,622 | -€1,024 | -28.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,414 | -€5,438 | -€1,024 | -23.2% |
| Amounts payable | 17/49 | €638 | €154 | -€484 | -75.9% |
| Amounts payable within one year | 42/48 | €638 | €154 | -€484 | -75.9% |
| Trade debts | 44 | €268 | - | -€268 | |
| Suppliers | 440/4 | €268 | - | -€268 | |
| Taxes, remuneration and social security | 45 | €370 | - | -€370 | |
| Taxes | 450/3 | €370 | - | -€370 | |
| Other amounts payable | 47/48 | - | €154 | +€154 | |
| Turnover | 70 | €16,214 | - | -€16,214 | |
| Goods, raw materials, services and sundry goods | 60/61 | €17,265 | €397 | -€16,868 | -97.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €453 | €497 | +€44 | +9.7% |
| Gross operating margin | 9900 | -€1,051 | -€397 | +€654 | +62.2% |
| Operating profit (loss) | 9901 | -€1,504 | -€894 | +€610 | +40.6% |
| Financial charges | 65/66B | €520 | €131 | -€389 | -74.9% |
| Recurring financial charges | 65 | €520 | €131 | -€389 | -74.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,024 | -€1,024 | +€999 | +49.4% |
| Income taxes | 67/77 | €2,623 | - | -€2,623 | |
| Profit (loss) for the period | 9904 | -€4,646 | -€1,024 | +€3,622 | +78.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,646 | -€1,024 | +€3,622 | +78.0% |
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 24 October 2026 via checked.be.