HPCS: 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.
HPCS
Largest movements
- Cash -€1,757
down €1,757 (-90.5%), from €1,942 to €185
mainly Receivables within one year (-€1,662) and Net result for the year (-€242)
- Receivables within one year +€1,662
up €1,662 (+68.7%), from €2,419 to €4,080
of which Trade receivables: +€1,042
- Profit (loss) carried forward -€242
down €242 (-1.6%), from -€15,238 to -€15,480
- Other debts +€95
up €95 (+1.2%), from €7,937 to €8,032
- Trade debts +€52
up €52 (+14.4%), from €362 to €414
- Gross operating margin -€48
down €48 (-20.4%), from €237 to €189
- Financial charges +€5
up €5 (+11.5%), from €39 to €44
- Other operating charges +€3
up €3 (+0.8%), from €384 to €387
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,361 | €4,266 | -€95 | -2.2% |
| Current assets | 29/58 | €4,361 | €4,266 | -€95 | -2.2% |
| Amounts receivable within one year | 40/41 | €2,419 | €4,080 | +€1,662 | +68.7% |
| Trade receivables | 40 | €1,675 | €2,717 | +€1,042 | +62.2% |
| Other amounts receivable | 41 | €744 | €1,363 | +€620 | +83.3% |
| Cash at bank and in hand | 54/58 | €1,942 | €185 | -€1,757 | -90.5% |
| Total equity and liabilities | 10/49 | €4,361 | €4,266 | -€95 | -2.2% |
| Equity | 10/15 | -€3,938 | -€4,180 | -€242 | -6.2% |
| Contributions | 10/11 | €11,300 | €11,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,238 | -€15,480 | -€242 | -1.6% |
| Amounts payable | 17/49 | €8,298 | €8,446 | +€147 | +1.8% |
| Amounts payable within one year | 42/48 | €8,298 | €8,446 | +€147 | +1.8% |
| Trade debts | 44 | €362 | €414 | +€52 | +14.4% |
| Suppliers | 440/4 | €362 | €414 | +€52 | +14.4% |
| Other amounts payable | 47/48 | €7,937 | €8,032 | +€95 | +1.2% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €237 | €189 | -€48 | -20.4% |
| Operating profit (loss) | 9901 | -€147 | -€199 | -€51 | -34.8% |
| Financial charges | 65/66B | €39 | €44 | +€5 | +11.5% |
| Recurring financial charges | 65 | €39 | €44 | +€5 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | -€186 | -€242 | -€56 | -29.9% |
| Profit (loss) for the period | 9904 | -€186 | -€242 | -€56 | -29.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€186 | -€242 | -€56 | -29.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.