HSB PRO: 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.
HSB PRO
Largest movements
- Cash +€64,752
up €64,752 (+51.3%), from €126,332 to €191,084
mainly Net result for the year (+€42,294) and Trade debts (+€31,317)
- Receivables within one year +€7,195
up €7,195 (+52.5%), from €13,697 to €20,892
- Profit (loss) carried forward +€42,294
up €42,294 (+34.8%), from -€121,443 to -€79,149
- Trade debts +€31,317
new in 2025: €31,317
- Gross operating margin -€9,590
down €9,590 (-18.3%), from €52,303 to €42,713
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.
Cash bridge derived
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 | €140,299 | €212,245 | +€71,946 | +51.3% |
| Fixed assets | 21/28 | €270 | €270 | = | 0.0% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €140,029 | €211,976 | +€71,946 | +51.4% |
| Amounts receivable within one year | 40/41 | €13,697 | €20,892 | +€7,195 | +52.5% |
| Trade receivables | 40 | €13,697 | €20,892 | +€7,195 | +52.5% |
| Cash at bank and in hand | 54/58 | €126,332 | €191,084 | +€64,752 | +51.3% |
| Total equity and liabilities | 10/49 | €140,299 | €212,245 | +€71,946 | +51.3% |
| Equity | 10/15 | €93,059 | €135,354 | +€42,294 | +45.4% |
| Contributions | 10/11 | €24,000 | €24,000 | = | 0.0% |
| Reserves | 13 | €190,503 | €190,503 | = | 0.0% |
| Tax-exempt reserves | 132 | €190,503 | €190,503 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€121,443 | -€79,149 | +€42,294 | +34.8% |
| Amounts payable | 17/49 | €47,240 | €76,892 | +€29,652 | +62.8% |
| Amounts payable within one year | 42/48 | €47,240 | €76,892 | +€29,652 | +62.8% |
| Trade debts | 44 | - | €31,317 | +€31,317 | |
| Suppliers | 440/4 | - | €31,317 | +€31,317 | |
| Taxes, remuneration and social security | 45 | €2,726 | €1,061 | -€1,665 | -61.1% |
| Taxes | 450/3 | €2,726 | €1,061 | -€1,665 | -61.1% |
| Other amounts payable | 47/48 | €44,514 | €44,514 | = | 0.0% |
| Other operating charges | 640/8 | €528 | €400 | -€128 | -24.3% |
| Gross operating margin | 9900 | €52,303 | €42,713 | -€9,590 | -18.3% |
| Operating profit (loss) | 9901 | €51,775 | €42,313 | -€9,462 | -18.3% |
| Financial income | 75/76B | €3 | €75 | +€72 | +2220.5% |
| Recurring financial income | 75 | €3 | €75 | +€72 | +2220.5% |
| Financial charges | 65/66B | €44 | €94 | +€50 | +115.0% |
| Recurring financial charges | 65 | €44 | €94 | +€50 | +115.0% |
| Profit (loss) for the period before taxes | 9903 | €51,734 | €42,294 | -€9,440 | -18.2% |
| Profit (loss) for the period | 9904 | €51,734 | €42,294 | -€9,440 | -18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €51,734 | €42,294 | -€9,440 | -18.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.