HURRICANE CONCEPT: 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.
HURRICANE CONCEPT
Largest movements
- Tangible fixed assets +€18,583
up €18,583 (+7.4%), from €250,021 to €268,603
of which Furniture and vehicles: +€15,339
- Deferred charges and accrued income -€5,350
down €5,350 (-60.1%), from €8,898 to €3,548
- Tax, wage and social debts +€10,660
up €10,660 (+47.8%), from €22,304 to €32,964
of which Taxes: +€23,454
- Debts after one year -€9,300
down €9,300 (-10.2%), from €91,043 to €81,743
- Trade debts +€7,217
up €7,217 (+136%), from €5,321 to €12,538
- Current portion of long-term debt +€4,535
up €4,535 (+24.3%), from €18,640 to €23,175
- Gross operating margin -€156,424
down €156,424 (-80.4%), from €194,578 to €38,154
- Financial charges +€5,329
up €5,329 (+392%), from €1,360 to €6,689
- Depreciation +€5,162
up €5,162 (+27.7%), from €18,645 to €23,807
- Other operating charges -€5,042
down €5,042 (-86.6%), from €5,820 to €778
- Taxes +€4,111
up €4,111 (+203%), from €2,025 to €6,135
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 | €260,525 | €272,240 | +€11,715 | +4.5% |
| Fixed assets | 21/28 | €250,021 | €268,603 | +€18,583 | +7.4% |
| Tangible fixed assets | 22/27 | €250,021 | €268,603 | +€18,583 | +7.4% |
| Land and buildings | 22 | €237,638 | €241,589 | +€3,951 | +1.7% |
| Plant, machinery and equipment | 23 | €1,558 | €851 | -€707 | -45.4% |
| Furniture and vehicles | 24 | €10,825 | €26,163 | +€15,339 | +142% |
| Current assets | 29/58 | €10,504 | €3,637 | -€6,867 | -65.4% |
| Amounts receivable within one year | 40/41 | €1,440 | €89 | -€1,351 | -93.8% |
| Other amounts receivable | 41 | €1,440 | €89 | -€1,351 | -93.8% |
| Cash at bank and in hand | 54/58 | €166 | - | -€166 | |
| Deferred charges and accrued income | 490/1 | €8,898 | €3,548 | -€5,350 | -60.1% |
| Total equity and liabilities | 10/49 | €260,525 | €272,240 | +€11,715 | +4.5% |
| Equity | 10/15 | €80,693 | €82,004 | +€1,311 | +1.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €74,493 | €75,804 | +€1,311 | +1.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €40,075 | €37,168 | -€2,907 | -7.3% |
| Distributable reserves | 133 | €32,558 | €36,776 | +€4,218 | +13.0% |
| Provisions and deferred taxes | 16 | €10,019 | €9,292 | -€727 | -7.3% |
| Deferred taxes | 168 | €10,019 | €9,292 | -€727 | -7.3% |
| Amounts payable | 17/49 | €169,813 | €180,944 | +€11,131 | +6.6% |
| Amounts payable after more than one year | 17 | €91,043 | €81,743 | -€9,300 | -10.2% |
| Financial debts | 170/4 | €91,043 | €81,743 | -€9,300 | -10.2% |
| Amounts payable within one year | 42/48 | €78,770 | €99,202 | +€20,431 | +25.9% |
| Current portion of amounts payable after more than one year | 42 | €18,640 | €23,175 | +€4,535 | +24.3% |
| Financial debts | 43 | €6,525 | €3,818 | -€2,707 | -41.5% |
| Credit institutions | 430/8 | €6,525 | €3,818 | -€2,707 | -41.5% |
| Trade debts | 44 | €5,321 | €12,538 | +€7,217 | +136% |
| Suppliers | 440/4 | €5,321 | €12,538 | +€7,217 | +136% |
| Taxes, remuneration and social security | 45 | €22,304 | €32,964 | +€10,660 | +47.8% |
| Taxes | 450/3 | €9,510 | €32,964 | +€23,454 | +247% |
| Remuneration and social security | 454/9 | €12,795 | - | -€12,795 | |
| Other amounts payable | 47/48 | €25,980 | €26,707 | +€727 | +2.8% |
| Non-recurring operating income | 76A | €171,213 | - | -€171,213 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,645 | €23,807 | +€5,162 | +27.7% |
| Other operating charges | 640/8 | €5,820 | €778 | -€5,042 | -86.6% |
| Non-recurring operating charges | 66A | €127,117 | - | -€127,117 | |
| Gross operating margin | 9900 | €194,578 | €38,154 | -€156,424 | -80.4% |
| Operating profit (loss) | 9901 | €42,996 | €13,568 | -€29,427 | -68.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,360 | €6,689 | +€5,329 | +392% |
| Recurring financial charges | 65 | €1,360 | €6,689 | +€5,329 | +392% |
| Profit (loss) for the period before taxes | 9903 | €41,636 | €6,880 | -€34,756 | -83.5% |
| Transfer from deferred taxes | 780 | €727 | €727 | = | 0.0% |
| Transfer to deferred taxes | 680 | €8,577 | - | -€8,577 | |
| Income taxes | 67/77 | €2,025 | €6,135 | +€4,111 | +203% |
| Profit (loss) for the period | 9904 | €31,762 | €1,471 | -€30,291 | -95.4% |
| Transfer from tax-exempt reserves | 789 | €2,907 | €2,907 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €34,306 | - | -€34,306 | |
| Profit (loss) for the period to be appropriated | 9905 | €362 | €4,378 | +€4,015 | +1,108% |
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 13 October 2026 via checked.be.