HPRO: 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.
HPRO
Largest movements
- Cash +€54,332
up €54,332 (+91.6%), from €59,333 to €113,665
mainly Net result for the year (+€59,952) and Tax, wage and social debts (+€10,272)
- Receivables within one year +€14,297
up €14,297 (+22,882%), from €62 to €14,359
of which Trade receivables: +€14,165
- Tangible fixed assets +€2,463
new in 2024: €2,463
- Reserves +€59,952
up €59,952 (+167%), from €35,865 to €95,816
- Tax, wage and social debts +€10,272
up €10,272 (+53.3%), from €19,260 to €29,531
- Gross operating margin +€31,722
up €31,722 (+70.2%), from €45,183 to €76,905
- Taxes +€5,692
up €5,692 (+61.2%), from €9,296 to €14,988
- Staff costs +€1,329
new in 2024: €1,329
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.
Derived cash bridge
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 | €60,395 | €131,487 | +€71,091 | +118% |
| Fixed assets | 21/28 | €1,000 | €3,463 | +€2,463 | +246% |
| Tangible fixed assets | 22/27 | - | €2,463 | +€2,463 | |
| Furniture and vehicles | 24 | - | €2,463 | +€2,463 | |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €59,395 | €128,024 | +€68,629 | +116% |
| Amounts receivable within one year | 40/41 | €62 | €14,359 | +€14,297 | +22,882% |
| Trade receivables | 40 | €62 | €14,227 | +€14,165 | +22,671% |
| Other amounts receivable | 41 | - | €132 | +€132 | |
| Cash at bank and in hand | 54/58 | €59,333 | €113,665 | +€54,332 | +91.6% |
| Total equity and liabilities | 10/49 | €60,395 | €131,487 | +€71,091 | +118% |
| Equity | 10/15 | €40,865 | €100,816 | +€59,952 | +147% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €35,865 | €95,816 | +€59,952 | +167% |
| Distributable reserves | 133 | €35,865 | €95,816 | +€59,952 | +167% |
| Amounts payable | 17/49 | €19,531 | €30,670 | +€11,140 | +57.0% |
| Amounts payable within one year | 42/48 | €19,531 | €30,670 | +€11,140 | +57.0% |
| Trade debts | 44 | €271 | €1,139 | +€868 | +320% |
| Suppliers | 440/4 | €271 | €1,139 | +€868 | +320% |
| Taxes, remuneration and social security | 45 | €19,260 | €29,531 | +€10,272 | +53.3% |
| Taxes | 450/3 | €19,260 | €29,531 | +€10,272 | +53.3% |
| Remuneration, social security and pensions | 62 | - | €1,329 | +€1,329 | |
| Other operating charges | 640/8 | - | €637 | +€637 | |
| Gross operating margin | 9900 | €45,183 | €76,905 | +€31,722 | +70.2% |
| Operating profit (loss) | 9901 | €45,183 | €74,940 | +€29,756 | +65.9% |
| Financial charges | 65/66B | €23 | - | -€23 | |
| Recurring financial charges | 65 | €23 | - | -€23 | |
| Profit (loss) for the period before taxes | 9903 | €45,161 | €74,940 | +€29,779 | +65.9% |
| Income taxes | 67/77 | €9,296 | €14,988 | +€5,692 | +61.2% |
| Profit (loss) for the period | 9904 | €35,865 | €59,952 | +€24,087 | +67.2% |
| Profit (loss) for the period to be appropriated | 9905 | €35,865 | €59,952 | +€24,087 | +67.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.