HP & PRO: 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 & PRO
Largest movements
- Receivables within one year -€10,826
down €10,826 (-25.2%), from €42,973 to €32,147
of which Other amounts receivable: -€6,872
- Deferred charges and accrued income -€4,692
down €4,692 (-29.8%), from €15,748 to €11,055
- Cash +€1,781
up €1,781 (+3,429%), from €52 to €1,832
mainly Receivables within one year (+€10,826) and Trade debts (+€5,983)
- Tangible fixed assets -€833
down €833 (-50.2%), from €1,660 to €827
- Accrued charges and deferred income -€12,824
down €12,824 (-100%), from €12,824 to €0
- Tax, wage and social debts -€8,451
down €8,451 (-45.8%), from €18,455 to €10,004
of which Taxes: -€4,420
- Trade debts +€5,983
up €5,983 (+88.4%), from €6,767 to €12,750
- Reserves +€721
up €721 (+3.6%), from €20,087 to €20,808
- Gross operating margin -€26,481
down €26,481 (-42.8%), from €61,943 to €35,462
- Taxes -€5,137
down €5,137 (-66.2%), from €7,755 to €2,618
- Staff costs +€2,318
up €2,318 (+9.3%), from €24,854 to €27,172
- Other operating charges -€1,950
down €1,950 (-47.6%), from €4,098 to €2,148
- Depreciation -€1,132
down €1,132 (-57.6%), from €1,965 to €833
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 | €63,133 | €48,562 | -€14,571 | -23.1% |
| Fixed assets | 21/28 | €4,360 | €3,527 | -€833 | -19.1% |
| Tangible fixed assets | 22/27 | €1,660 | €827 | -€833 | -50.2% |
| Furniture and vehicles | 24 | €1,660 | €827 | -€833 | -50.2% |
| Financial fixed assets | 28 | €2,700 | €2,700 | = | 0.0% |
| Current assets | 29/58 | €58,773 | €45,035 | -€13,738 | -23.4% |
| Amounts receivable within one year | 40/41 | €42,973 | €32,147 | -€10,826 | -25.2% |
| Trade receivables | 40 | €10,142 | €6,187 | -€3,954 | -39.0% |
| Other amounts receivable | 41 | €32,832 | €25,960 | -€6,872 | -20.9% |
| Cash at bank and in hand | 54/58 | €52 | €1,832 | +€1,781 | +3,429% |
| Deferred charges and accrued income | 490/1 | €15,748 | €11,055 | -€4,692 | -29.8% |
| Total equity and liabilities | 10/49 | €63,133 | €48,562 | -€14,571 | -23.1% |
| Equity | 10/15 | €25,087 | €25,808 | +€721 | +2.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €20,087 | €20,808 | +€721 | +3.6% |
| Distributable reserves | 133 | €20,087 | €20,808 | +€721 | +3.6% |
| Amounts payable | 17/49 | €38,046 | €22,754 | -€15,293 | -40.2% |
| Amounts payable within one year | 42/48 | €25,222 | €22,754 | -€2,469 | -9.8% |
| Trade debts | 44 | €6,767 | €12,750 | +€5,983 | +88.4% |
| Suppliers | 440/4 | €6,767 | €12,750 | +€5,983 | +88.4% |
| Taxes, remuneration and social security | 45 | €18,455 | €10,004 | -€8,451 | -45.8% |
| Taxes | 450/3 | €14,424 | €10,004 | -€4,420 | -30.6% |
| Remuneration and social security | 454/9 | €4,031 | €0 | -€4,031 | -100% |
| Accrued charges and deferred income | 492/3 | €12,824 | €0 | -€12,824 | -100% |
| Remuneration, social security and pensions | 62 | €24,854 | €27,172 | +€2,318 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,965 | €833 | -€1,132 | -57.6% |
| Other operating charges | 640/8 | €4,098 | €2,148 | -€1,950 | -47.6% |
| Gross operating margin | 9900 | €61,943 | €35,462 | -€26,481 | -42.8% |
| Operating profit (loss) | 9901 | €31,026 | €5,308 | -€25,717 | -82.9% |
| Financial income | 75/76B | €1,692 | €2,069 | +€377 | +22.3% |
| Recurring financial income | 75 | €1,692 | €2,069 | +€377 | +22.3% |
| Financial charges | 65/66B | €4,876 | €4,037 | -€839 | -17.2% |
| Recurring financial charges | 65 | €4,876 | €4,037 | -€839 | -17.2% |
| Profit (loss) for the period before taxes | 9903 | €27,842 | €3,340 | -€24,502 | -88.0% |
| Income taxes | 67/77 | €7,755 | €2,618 | -€5,137 | -66.2% |
| Profit (loss) for the period | 9904 | €20,087 | €721 | -€19,365 | -96.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,087 | €721 | -€19,365 | -96.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.