HP PREVENTION: 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 PREVENTION
Largest movements
- Cash +€89,548
up €89,548 (+114%), from €78,659 to €168,207
mainly Net result for the year (+€79,432) and Receivables within one year (+€24,603)
- Receivables within one year -€24,603
down €24,603 (-67.4%), from €36,507 to €11,904
- Tangible fixed assets -€5,497
down €5,497 (-10.1%), from €54,390 to €48,893
- Reserves +€80,000
up €80,000 (+80.0%), from €100,000 to €180,000
- Other debts -€12,625
down €12,625 (-54.1%), from €23,324 to €10,699
- Tax, wage and social debts -€7,776
down €7,776 (-20.4%), from €38,190 to €30,414
- Gross operating margin -€18,524
down €18,524 (-14.0%), from €132,510 to €113,986
- Depreciation +€8,995
up €8,995 (+295%), from €3,054 to €12,049
- Taxes -€5,143
down €5,143 (-19.0%), from €27,000 to €21,857
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 | €169,969 | €229,926 | +€59,957 | +35.3% |
| Fixed assets | 21/28 | €54,390 | €48,893 | -€5,497 | -10.1% |
| Tangible fixed assets | 22/27 | €54,390 | €48,893 | -€5,497 | -10.1% |
| Furniture and vehicles | 24 | €54,390 | €48,893 | -€5,497 | -10.1% |
| Current assets | 29/58 | €115,579 | €181,032 | +€65,453 | +56.6% |
| Amounts receivable within one year | 40/41 | €36,507 | €11,904 | -€24,603 | -67.4% |
| Trade receivables | 40 | €36,507 | €11,904 | -€24,603 | -67.4% |
| Cash at bank and in hand | 54/58 | €78,659 | €168,207 | +€89,548 | +114% |
| Deferred charges and accrued income | 490/1 | €413 | €921 | +€508 | +123% |
| Total equity and liabilities | 10/49 | €169,969 | €229,926 | +€59,957 | +35.3% |
| Equity | 10/15 | €107,451 | €186,884 | +€79,433 | +73.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €100,000 | €180,000 | +€80,000 | +80.0% |
| Distributable reserves | 133 | €100,000 | €180,000 | +€80,000 | +80.0% |
| Profit (loss) carried forward | 14 | €2,451 | €1,884 | -€567 | -23.1% |
| Amounts payable | 17/49 | €62,518 | €43,042 | -€19,476 | -31.2% |
| Amounts payable within one year | 42/48 | €62,518 | €43,042 | -€19,476 | -31.2% |
| Trade debts | 44 | €1,004 | €1,929 | +€925 | +92.1% |
| Suppliers | 440/4 | €1,004 | €1,929 | +€925 | +92.1% |
| Taxes, remuneration and social security | 45 | €38,190 | €30,414 | -€7,776 | -20.4% |
| Taxes | 450/3 | €38,190 | €30,414 | -€7,776 | -20.4% |
| Other amounts payable | 47/48 | €23,324 | €10,699 | -€12,625 | -54.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,054 | €12,049 | +€8,995 | +295% |
| Other operating charges | 640/8 | - | €642 | +€642 | |
| Gross operating margin | 9900 | €132,510 | €113,986 | -€18,524 | -14.0% |
| Operating profit (loss) | 9901 | €129,456 | €101,294 | -€28,162 | -21.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €5 | €5 | = | 0.0% |
| Recurring financial charges | 65 | €5 | €5 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €129,451 | €101,289 | -€28,162 | -21.8% |
| Income taxes | 67/77 | €27,000 | €21,857 | -€5,143 | -19.0% |
| Profit (loss) for the period | 9904 | €102,451 | €79,432 | -€23,019 | -22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €102,451 | €79,432 | -€23,019 | -22.5% |
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 16 October 2026 via checked.be.