HP CARE: 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.
HP CARE
Largest movements
- Cash +€18,168
up €18,168 (+11.8%), from €153,586 to €171,754
mainly Net result for the year (+€67,103) and Tax, wage and social debts (+€24,497)
- Deferred charges and accrued income +€15,526
up €15,526 (+295.3%), from €5,257 to €20,783
- Tax, wage and social debts +€24,497
new in 2025: €24,497
- Reserves +€11,570
up €11,570 (+6.7%), from €173,313 to €184,883
of which Distributable reserves: +€13,430
- Trade debts -€2,558
down €2,558 (-60.2%), from €4,246 to €1,688
- Gross operating margin +€56,749
up €56,749 (+149.7%), from €37,898 to €94,648
- Taxes +€15,750
up €15,750 (+153.7%), from €10,247 to €25,997
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.
Cash bridge derived
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 | €196,158 | €229,667 | +€33,509 | +17.1% |
| Fixed assets | 21/28 | €3,477 | €4,006 | +€529 | +15.2% |
| Tangible fixed assets | 22/27 | €1,977 | €2,506 | +€529 | +26.8% |
| Plant, machinery and equipment | 23 | €373 | €882 | +€509 | +136.6% |
| Furniture and vehicles | 24 | €1,605 | €1,625 | +€20 | +1.2% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €192,681 | €225,661 | +€32,980 | +17.1% |
| Amounts receivable after more than one year | 29 | €27,000 | €27,000 | = | 0.0% |
| Other amounts receivable | 291 | €27,000 | €27,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,838 | €6,124 | -€715 | -10.4% |
| Other amounts receivable | 41 | €6,838 | €6,124 | -€715 | -10.4% |
| Cash at bank and in hand | 54/58 | €153,586 | €171,754 | +€18,168 | +11.8% |
| Deferred charges and accrued income | 490/1 | €5,257 | €20,783 | +€15,526 | +295.3% |
| Total equity and liabilities | 10/49 | €196,158 | €229,667 | +€33,509 | +17.1% |
| Equity | 10/15 | €191,913 | €203,483 | +€11,570 | +6.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €173,313 | €184,883 | +€11,570 | +6.7% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €171,453 | €184,883 | +€13,430 | +7.8% |
| Amounts payable | 17/49 | €4,246 | €26,185 | +€21,939 | +516.7% |
| Amounts payable within one year | 42/48 | €4,246 | €26,185 | +€21,939 | +516.7% |
| Trade debts | 44 | €4,246 | €1,688 | -€2,558 | -60.2% |
| Suppliers | 440/4 | €4,246 | €1,688 | -€2,558 | -60.2% |
| Taxes, remuneration and social security | 45 | - | €24,497 | +€24,497 | |
| Taxes | 450/3 | - | €24,497 | +€24,497 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,337 | €1,105 | -€233 | -17.4% |
| Other operating charges | 640/8 | €73 | €343 | +€270 | +370.0% |
| Gross operating margin | 9900 | €37,898 | €94,648 | +€56,749 | +149.7% |
| Operating profit (loss) | 9901 | €36,488 | €93,200 | +€56,712 | +155.4% |
| Financial income | 75/76B | €713 | €713 | = | 0.0% |
| Recurring financial income | 75 | €713 | €713 | = | 0.0% |
| Financial charges | 65/66B | €620 | €813 | +€192 | +31.0% |
| Recurring financial charges | 65 | €620 | €813 | +€192 | +31.0% |
| Profit (loss) for the period before taxes | 9903 | €36,580 | €93,100 | +€56,519 | +154.5% |
| Income taxes | 67/77 | €10,247 | €25,997 | +€15,750 | +153.7% |
| Profit (loss) for the period | 9904 | €26,333 | €67,103 | +€40,770 | +154.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,333 | €67,103 | +€40,770 | +154.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.