HY BURGER: 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 BURGER
Largest movements
- Receivables within one year +€8,825
up €8,825 (+96.8%), from €9,119 to €17,944
of which Trade receivables: +€7,607
- Cash -€1,482
down €1,482 (-46.0%), from €3,226 to €1,744
mainly Receivables within one year (-€8,825) and Net result for the year (-€5,135)
- Tangible fixed assets -€983
down €983 (-41.6%), from €2,362 to €1,378
- Tax, wage and social debts +€5,696
up €5,696 (+59.4%), from €9,588 to €15,284
of which Remuneration and social security: +€6,200
- Profit (loss) carried forward -€5,135
down €5,135, from €1,960 to -€3,175
- Other debts +€3,764
up €3,764 (+117.6%), from €3,201 to €6,965
- Trade debts +€2,200
up €2,200 (+225.6%), from €975 to €3,175
- Gross operating margin -€10,269
down €10,269, from €7,009 to -€3,260
- Taxes -€1,341
no longer reported in 2025 (was €1,341)
- Depreciation +€395
up €395 (+67.1%), from €588 to €983
- Other operating charges +€234
up €234 (+46.0%), from €508 to €742
- Staff costs -€128
no longer reported in 2025 (was €128)
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 | €15,724 | €22,250 | +€6,526 | +41.5% |
| Fixed assets | 21/28 | €2,362 | €1,378 | -€983 | -41.6% |
| Tangible fixed assets | 22/27 | €2,362 | €1,378 | -€983 | -41.6% |
| Furniture and vehicles | 24 | €2,362 | €1,378 | -€983 | -41.6% |
| Current assets | 29/58 | €13,363 | €20,872 | +€7,509 | +56.2% |
| Stocks and contracts in progress | 3 | €1,018 | €1,185 | +€167 | +16.4% |
| Stocks | 30/36 | €1,018 | €1,185 | +€167 | +16.4% |
| Amounts receivable within one year | 40/41 | €9,119 | €17,944 | +€8,825 | +96.8% |
| Trade receivables | 40 | €8,504 | €16,110 | +€7,607 | +89.5% |
| Other amounts receivable | 41 | €615 | €1,833 | +€1,218 | +198.0% |
| Cash at bank and in hand | 54/58 | €3,226 | €1,744 | -€1,482 | -46.0% |
| Total equity and liabilities | 10/49 | €15,724 | €22,250 | +€6,526 | +41.5% |
| Equity | 10/15 | €1,960 | -€3,175 | -€5,135 | |
| Profit (loss) carried forward | 14 | €1,960 | -€3,175 | -€5,135 | |
| Amounts payable | 17/49 | €13,764 | €25,425 | +€11,661 | +84.7% |
| Amounts payable within one year | 42/48 | €13,764 | €25,425 | +€11,661 | +84.7% |
| Trade debts | 44 | €975 | €3,175 | +€2,200 | +225.6% |
| Suppliers | 440/4 | €975 | €3,175 | +€2,200 | +225.6% |
| Taxes, remuneration and social security | 45 | €9,588 | €15,284 | +€5,696 | +59.4% |
| Taxes | 450/3 | €1,957 | €1,454 | -€504 | -25.7% |
| Remuneration and social security | 454/9 | €7,631 | €13,831 | +€6,200 | +81.2% |
| Other amounts payable | 47/48 | €3,201 | €6,965 | +€3,764 | +117.6% |
| Remuneration, social security and pensions | 62 | €128 | - | -€128 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €588 | €983 | +€395 | +67.1% |
| Other operating charges | 640/8 | €508 | €742 | +€234 | +46.0% |
| Gross operating margin | 9900 | €7,009 | -€3,260 | -€10,269 | |
| Operating profit (loss) | 9901 | €5,785 | -€4,985 | -€10,770 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €137 | €150 | +€13 | +9.9% |
| Recurring financial charges | 65 | €137 | €150 | +€13 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €5,649 | -€5,135 | -€10,784 | |
| Income taxes | 67/77 | €1,341 | - | -€1,341 | |
| Profit (loss) for the period | 9904 | €4,308 | -€5,135 | -€9,442 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,308 | -€5,135 | -€9,442 |
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 10 October 2026 via checked.be.