HPL 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.
HPL SERVICES
Largest movements
- Tangible fixed assets +€21,156
up €21,156 (+33.3%), from €63,542 to €84,698
of which Furniture and vehicles: +€27,351
- Cash +€17,939
up €17,939 (+49.2%), from €36,485 to €54,424
mainly Depreciation (+€16,978) and Receivables within one year (+€12,198)
- Receivables within one year -€12,198
down €12,198 (-37.3%), from €32,700 to €20,502
of which Trade receivables: -€7,474
- Debts after one year +€11,417
up €11,417 (+24.3%), from €46,897 to €58,315
- Profit (loss) carried forward +€9,731
up €9,731 (+16.2%), from €60,164 to €69,895
- Current portion of long-term debt +€6,164
up €6,164 (+58.1%), from €10,610 to €16,774
- Gross operating margin +€6,906
up €6,906 (+23.7%), from €29,172 to €36,077
- Depreciation +€4,173
up €4,173 (+32.6%), from €12,806 to €16,978
- Other operating charges +€1,025
up €1,025 (+114%), from €902 to €1,926
- Taxes +€449
up €449 (+15.8%), from €2,842 to €3,291
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 | €132,726 | €159,624 | +€26,898 | +20.3% |
| Fixed assets | 21/28 | €63,542 | €84,698 | +€21,156 | +33.3% |
| Tangible fixed assets | 22/27 | €63,542 | €84,698 | +€21,156 | +33.3% |
| Plant, machinery and equipment | 23 | €43,031 | €36,836 | -€6,195 | -14.4% |
| Furniture and vehicles | 24 | €20,511 | €47,862 | +€27,351 | +133% |
| Current assets | 29/58 | €69,184 | €74,926 | +€5,742 | +8.3% |
| Amounts receivable within one year | 40/41 | €32,700 | €20,502 | -€12,198 | -37.3% |
| Trade receivables | 40 | €24,267 | €16,793 | -€7,474 | -30.8% |
| Other amounts receivable | 41 | €8,433 | €3,709 | -€4,724 | -56.0% |
| Cash at bank and in hand | 54/58 | €36,485 | €54,424 | +€17,939 | +49.2% |
| Total equity and liabilities | 10/49 | €132,726 | €159,624 | +€26,898 | +20.3% |
| Equity | 10/15 | €65,164 | €74,895 | +€9,731 | +14.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €5,000 | +€5,000 | |
| Other | 1109/19 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | €60,164 | €69,895 | +€9,731 | +16.2% |
| Amounts payable | 17/49 | €67,562 | €84,730 | +€17,167 | +25.4% |
| Amounts payable after more than one year | 17 | €46,897 | €58,315 | +€11,417 | +24.3% |
| Financial debts | 170/4 | €46,897 | €58,315 | +€11,417 | +24.3% |
| Amounts payable within one year | 42/48 | €20,665 | €25,424 | +€4,759 | +23.0% |
| Current portion of amounts payable after more than one year | 42 | €10,610 | €16,774 | +€6,164 | +58.1% |
| Trade debts | 44 | €3,506 | €1,917 | -€1,589 | -45.3% |
| Suppliers | 440/4 | €3,506 | €1,917 | -€1,589 | -45.3% |
| Taxes, remuneration and social security | 45 | - | €367 | +€367 | |
| Taxes | 450/3 | - | €240 | +€240 | |
| Remuneration and social security | 454/9 | - | €128 | +€128 | |
| Other amounts payable | 47/48 | €6,550 | €6,366 | -€183 | -2.8% |
| Accrued charges and deferred income | 492/3 | - | €991 | +€991 | |
| Remuneration, social security and pensions | 62 | €2,838 | €2,665 | -€173 | -6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,806 | €16,978 | +€4,173 | +32.6% |
| Other operating charges | 640/8 | €902 | €1,926 | +€1,025 | +114% |
| Gross operating margin | 9900 | €29,172 | €36,077 | +€6,906 | +23.7% |
| Operating profit (loss) | 9901 | €12,627 | €14,508 | +€1,881 | +14.9% |
| Financial income | 75/76B | €0 | €164 | +€164 | +410,800% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Non-recurring financial income | 76B | - | €164 | +€164 | |
| Financial charges | 65/66B | €1,641 | €1,651 | +€10 | +0.6% |
| Recurring financial charges | 65 | €1,641 | €1,651 | +€10 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €10,986 | €13,021 | +€2,036 | +18.5% |
| Income taxes | 67/77 | €2,842 | €3,291 | +€449 | +15.8% |
| Profit (loss) for the period | 9904 | €8,144 | €9,731 | +€1,587 | +19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,144 | €9,731 | +€1,587 | +19.5% |
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 25 October 2026 via checked.be.