HY Building & Engineering: 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.
HY Building & Engineering
Largest movements
- Receivables within one year -€7,783
down €7,783 (-72.3%), from €10,765 to €2,982
of which Other amounts receivable: -€7,884
- Cash -€6,318
down €6,318 (-68.2%), from €9,262 to €2,944
mainly Net result for the year (-€8,866) and Trade debts (-€3,334)
- Profit (loss) carried forward -€8,866
down €8,866 (-68.0%), from €13,030 to €4,164
- Trade debts -€3,334
down €3,334 (-97.4%), from €3,425 to €91
- Other debts -€1,901
down €1,901 (-73.9%), from €2,572 to €672
- Gross operating margin -€10,882
down €10,882, from €2,922 to -€7,960
- Taxes -€2,568
down €2,568 (-78.7%), from €3,263 to €695
- Financial charges +€140
up €140 (+199%), from €71 to €211
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 | €20,027 | €5,926 | -€14,101 | -70.4% |
| Current assets | 29/58 | €20,027 | €5,926 | -€14,101 | -70.4% |
| Amounts receivable within one year | 40/41 | €10,765 | €2,982 | -€7,783 | -72.3% |
| Trade receivables | 40 | €1,555 | €1,655 | +€101 | +6.5% |
| Other amounts receivable | 41 | €9,211 | €1,327 | -€7,884 | -85.6% |
| Cash at bank and in hand | 54/58 | €9,262 | €2,944 | -€6,318 | -68.2% |
| Total equity and liabilities | 10/49 | €20,027 | €5,926 | -€14,101 | -70.4% |
| Equity | 10/15 | €14,030 | €5,164 | -€8,866 | -63.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,030 | €4,164 | -€8,866 | -68.0% |
| Amounts payable | 17/49 | €5,997 | €762 | -€5,235 | -87.3% |
| Amounts payable within one year | 42/48 | €5,997 | €762 | -€5,235 | -87.3% |
| Trade debts | 44 | €3,425 | €91 | -€3,334 | -97.4% |
| Suppliers | 440/4 | €3,425 | €91 | -€3,334 | -97.4% |
| Other amounts payable | 47/48 | €2,572 | €672 | -€1,901 | -73.9% |
| Other operating charges | 640/8 | €14 | - | -€14 | |
| Gross operating margin | 9900 | €2,922 | -€7,960 | -€10,882 | |
| Operating profit (loss) | 9901 | €2,908 | -€7,960 | -€10,868 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €71 | €211 | +€140 | +199% |
| Recurring financial charges | 65 | €71 | €211 | +€140 | +199% |
| Profit (loss) for the period before taxes | 9903 | €2,837 | -€8,171 | -€11,008 | |
| Income taxes | 67/77 | €3,263 | €695 | -€2,568 | -78.7% |
| Profit (loss) for the period | 9904 | -€426 | -€8,866 | -€8,440 | -1,982% |
| Profit (loss) for the period to be appropriated | 9905 | -€426 | -€8,866 | -€8,440 | -1,982% |
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 13 October 2026 via checked.be.