HP DIAGNOSTICS: 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 DIAGNOSTICS
Largest movements
- Cash -€148,715
down €148,715 (-39.0%), from €381,017 to €232,302
mainly Contributions, distributions and other (-€330,654) and Other debts (-€87,581)
- Current investments +€21,782
up €21,782 (+54.3%), from €40,124 to €61,906
- Other debts -€87,581
down €87,581 (-23.0%), from €381,481 to €293,900
- Reserves -€41,546
down €41,546 (-58.1%), from €71,546 to €30,000
- Tax, wage and social debts -€14,428
no longer reported in 2025 (was €14,428)
- Trade debts +€8,578
up €8,578 (+1370.6%), from €626 to €9,204
- Gross operating margin +€33,358
up €33,358 (+9.4%), from €356,003 to €389,361
- Taxes +€4,828
up €4,828 (+5.5%), from €87,135 to €91,963
- Financial income -€4,271
down €4,271 (-100.0%), from €4,271 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.
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 | €470,581 | €335,975 | -€134,606 | -28.6% |
| Fixed assets | 21/28 | €24,182 | €22,389 | -€1,794 | -7.4% |
| Tangible fixed assets | 22/27 | €9,182 | €7,389 | -€1,794 | -19.5% |
| Furniture and vehicles | 24 | €9,182 | €7,389 | -€1,794 | -19.5% |
| Financial fixed assets | 28 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €446,398 | €313,586 | -€132,812 | -29.8% |
| Amounts receivable within one year | 40/41 | €15,624 | €12,037 | -€3,587 | -23.0% |
| Trade receivables | 40 | €15,624 | - | -€15,624 | |
| Other amounts receivable | 41 | - | €12,037 | +€12,037 | |
| Current investments | 50/53 | €40,124 | €61,906 | +€21,782 | +54.3% |
| Cash at bank and in hand | 54/58 | €381,017 | €232,302 | -€148,715 | -39.0% |
| Deferred charges and accrued income | 490/1 | €9,634 | €7,342 | -€2,292 | -23.8% |
| Total equity and liabilities | 10/49 | €470,581 | €335,975 | -€134,606 | -28.6% |
| Equity | 10/15 | €74,046 | €32,500 | -€41,546 | -56.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €71,546 | €30,000 | -€41,546 | -58.1% |
| Distributable reserves | 133 | €71,546 | €30,000 | -€41,546 | -58.1% |
| Amounts payable | 17/49 | €396,534 | €303,475 | -€93,060 | -23.5% |
| Amounts payable within one year | 42/48 | €396,534 | €303,104 | -€93,430 | -23.6% |
| Trade debts | 44 | €626 | €9,204 | +€8,578 | +1370.6% |
| Suppliers | 440/4 | €626 | €9,204 | +€8,578 | +1370.6% |
| Taxes, remuneration and social security | 45 | €14,428 | - | -€14,428 | |
| Taxes | 450/3 | €14,428 | - | -€14,428 | |
| Other amounts payable | 47/48 | €381,481 | €293,900 | -€87,581 | -23.0% |
| Accrued charges and deferred income | 492/3 | - | €371 | +€371 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,697 | €5,091 | +€2,394 | +88.8% |
| Other operating charges | 640/8 | €584 | €501 | -€84 | -14.3% |
| Gross operating margin | 9900 | €356,003 | €389,361 | +€33,358 | +9.4% |
| Operating profit (loss) | 9901 | €352,721 | €383,769 | +€31,047 | +8.8% |
| Financial income | 75/76B | €4,271 | €0 | -€4,271 | -100.0% |
| Recurring financial income | 75 | €4,271 | €0 | -€4,271 | -100.0% |
| Financial charges | 65/66B | €811 | €2,698 | +€1,887 | +232.6% |
| Recurring financial charges | 65 | €811 | €2,698 | +€1,887 | +232.6% |
| Profit (loss) for the period before taxes | 9903 | €356,181 | €381,071 | +€24,889 | +7.0% |
| Income taxes | 67/77 | €87,135 | €91,963 | +€4,828 | +5.5% |
| Profit (loss) for the period | 9904 | €269,046 | €289,108 | +€20,061 | +7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €269,046 | €289,108 | +€20,061 | +7.5% |
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 6 October 2026 via checked.be.