HPB Partners: 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.
HPB Partners
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward +€55,863
up €55,863, from -€39,967 to €15,896
- Debts after one year -€50,000
down €50,000 (-25.0%), from €200,000 to €150,000
- Other debts -€5,250
down €5,250 (-28.6%), from €18,384 to €13,134
- Gross operating margin +€2,510
up €2,510 (+3.5%), from €71,211 to €73,721
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 | €246,619 | €247,230 | +€611 | +0.2% |
| Fixed assets | 21/28 | €246,400 | €246,400 | = | 0.0% |
| Financial fixed assets | 28 | €246,400 | €246,400 | = | 0.0% |
| Current assets | 29/58 | €219 | €830 | +€611 | +279% |
| Amounts receivable within one year | 40/41 | €26 | €613 | +€587 | +2,258% |
| Other amounts receivable | 41 | €26 | €613 | +€587 | +2,258% |
| Cash at bank and in hand | 54/58 | €193 | €217 | +€24 | +12.4% |
| Total equity and liabilities | 10/49 | €246,619 | €247,230 | +€611 | +0.2% |
| Equity | 10/15 | €28,233 | €84,096 | +€55,863 | +198% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,967 | €15,896 | +€55,863 | |
| Amounts payable | 17/49 | €218,386 | €163,134 | -€55,252 | -25.3% |
| Amounts payable after more than one year | 17 | €200,000 | €150,000 | -€50,000 | -25.0% |
| Other amounts payable | 178/9 | €200,000 | €150,000 | -€50,000 | -25.0% |
| Amounts payable within one year | 42/48 | €18,386 | €13,134 | -€5,252 | -28.6% |
| Taxes, remuneration and social security | 45 | €2 | - | -€2 | |
| Taxes | 450/3 | €2 | - | -€2 | |
| Other amounts payable | 47/48 | €18,384 | €13,134 | -€5,250 | -28.6% |
| Gross operating margin | 9900 | €71,211 | €73,721 | +€2,510 | +3.5% |
| Operating profit (loss) | 9901 | €71,211 | €73,721 | +€2,510 | +3.5% |
| Financial charges | 65/66B | €24 | €24 | = | 0.0% |
| Recurring financial charges | 65 | €24 | €24 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €71,187 | €73,697 | +€2,510 | +3.5% |
| Income taxes | 67/77 | €17,837 | €17,834 | -€3 | 0.0% |
| Profit (loss) for the period | 9904 | €53,350 | €55,863 | +€2,513 | +4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €53,350 | €55,863 | +€2,513 | +4.7% |
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 17 October 2026 via checked.be.