HY3M: 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.
HY3M
Largest movements
- Cash +€1,362
up €1,362 (+1120.5%), from €122 to €1,483
mainly Net result for the year (+€2,887) and Receivables within one year (+€384)
- Receivables within one year -€384
down €384 (-5.2%), from €7,459 to €7,074
of which Trade receivables: -€648
- Profit (loss) carried forward +€2,887
up €2,887 (+186.9%), from €1,544 to €4,431
- Other debts -€1,202
no longer reported in 2024 (was €1,202)
- Tax, wage and social debts -€942
down €942 (-56.6%), from €1,664 to €722
- Trade debts +€235
up €235 (+138.7%), from €170 to €405
- Gross operating margin +€1,730
up €1,730 (+89.6%), from €1,931 to €3,660
- Taxes +€336
up €336 (+86.9%), from €386 to €722
- Financial charges +€52
new in 2024: €52
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.
Cash bridge derived
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 | €7,580 | €8,558 | +€977 | +12.9% |
| Current assets | 29/58 | €7,580 | €8,558 | +€977 | +12.9% |
| Amounts receivable within one year | 40/41 | €7,459 | €7,074 | -€384 | -5.2% |
| Trade receivables | 40 | €7,459 | €6,810 | -€648 | -8.7% |
| Other amounts receivable | 41 | - | €264 | +€264 | |
| Cash at bank and in hand | 54/58 | €122 | €1,483 | +€1,362 | +1120.5% |
| Total equity and liabilities | 10/49 | €7,580 | €8,558 | +€977 | +12.9% |
| Equity | 10/15 | €4,544 | €7,431 | +€2,887 | +63.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,544 | €4,431 | +€2,887 | +186.9% |
| Amounts payable | 17/49 | €3,036 | €1,126 | -€1,909 | -62.9% |
| Amounts payable within one year | 42/48 | €3,036 | €1,126 | -€1,909 | -62.9% |
| Trade debts | 44 | €170 | €405 | +€235 | +138.7% |
| Suppliers | 440/4 | €170 | €405 | +€235 | +138.7% |
| Taxes, remuneration and social security | 45 | €1,664 | €722 | -€942 | -56.6% |
| Taxes | 450/3 | €1,664 | €722 | -€942 | -56.6% |
| Other amounts payable | 47/48 | €1,202 | - | -€1,202 | |
| Gross operating margin | 9900 | €1,931 | €3,660 | +€1,730 | +89.6% |
| Operating profit (loss) | 9901 | €1,931 | €3,660 | +€1,730 | +89.6% |
| Financial charges | 65/66B | - | €52 | +€52 | |
| Recurring financial charges | 65 | - | €52 | +€52 | |
| Profit (loss) for the period before taxes | 9903 | €1,931 | €3,608 | +€1,678 | +86.9% |
| Income taxes | 67/77 | €386 | €722 | +€336 | +86.9% |
| Profit (loss) for the period | 9904 | €1,544 | €2,887 | +€1,342 | +86.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,544 | €2,887 | +€1,342 | +86.9% |
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 11 October 2026 via checked.be.