HP LIVE 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.
HP LIVE SERVICES
Largest movements
- Tangible fixed assets -€2,625
no longer reported in 2025 (was €2,625)
- Cash -€1,296
down €1,296 (-59.7%), from €2,172 to €876
mainly Tax, wage and social debts (-€7,000) and Net result for the year (-€4,820)
- Receivables within one year -€149
down €149 (-70.3%), from €212 to €63
- Other debts +€7,750
up €7,750 (+31.3%), from €24,751 to €32,501
- Tax, wage and social debts -€7,000
no longer reported in 2025 (was €7,000)
- Profit (loss) carried forward -€4,820
down €4,820 (-4.1%), from -€117,311 to -€122,131
- Other operating charges -€12,136
down €12,136 (-95.6%), from €12,689 to €553
- Depreciation +€1,125
up €1,125 (+75.0%), from €1,500 to €2,625
- Gross operating margin +€928
up €928 (+37.6%), from -€2,466 to -€1,538
- Write-downs +€433
no longer reported in 2025 (was -€433)
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 | €5,009 | €939 | -€4,070 | -81.3% |
| Fixed assets | 21/28 | €2,625 | - | -€2,625 | |
| Tangible fixed assets | 22/27 | €2,625 | - | -€2,625 | |
| Furniture and vehicles | 24 | €2,625 | - | -€2,625 | |
| Current assets | 29/58 | €2,384 | €939 | -€1,445 | -60.6% |
| Amounts receivable within one year | 40/41 | €212 | €63 | -€149 | -70.3% |
| Other amounts receivable | 41 | €212 | €63 | -€149 | -70.3% |
| Cash at bank and in hand | 54/58 | €2,172 | €876 | -€1,296 | -59.7% |
| Total equity and liabilities | 10/49 | €5,009 | €939 | -€4,070 | -81.3% |
| Equity | 10/15 | -€26,742 | -€31,562 | -€4,820 | -18.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €71,969 | €71,969 | = | 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% |
| Distributable reserves | 133 | €70,109 | €70,109 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€117,311 | -€122,131 | -€4,820 | -4.1% |
| Amounts payable | 17/49 | €31,751 | €32,501 | +€750 | +2.4% |
| Amounts payable within one year | 42/48 | €31,751 | €32,501 | +€750 | +2.4% |
| Taxes, remuneration and social security | 45 | €7,000 | - | -€7,000 | |
| Taxes | 450/3 | €7,000 | - | -€7,000 | |
| Other amounts payable | 47/48 | €24,751 | €32,501 | +€7,750 | +31.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,500 | €2,625 | +€1,125 | +75.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€433 | - | +€433 | |
| Other operating charges | 640/8 | €12,689 | €553 | -€12,136 | -95.6% |
| Gross operating margin | 9900 | -€2,466 | -€1,538 | +€928 | +37.6% |
| Operating profit (loss) | 9901 | -€16,222 | -€4,716 | +€11,507 | +70.9% |
| Financial charges | 65/66B | €104 | €104 | -€0 | 0.0% |
| Recurring financial charges | 65 | €104 | €104 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€16,327 | -€4,820 | +€11,507 | +70.5% |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | -€16,327 | -€4,820 | +€11,507 | +70.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,327 | -€4,820 | +€11,507 | +70.5% |
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 23 October 2026 via checked.be.