Hygie: 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.
Hygie
Largest movements
- Intangible fixed assets -€7,500
down €7,500 (-17.4%), from €43,125 to €35,625
- Cash -€7,426
down €7,426 (-17.4%), from €42,589 to €35,162
mainly Debts after one year (-€15,387) and Tax, wage and social debts (-€14,306)
- Debts after one year -€15,387
no longer reported in 2025 (was €15,387)
- Tax, wage and social debts -€14,306
down €14,306 (-64.0%), from €22,360 to €8,054
of which Taxes: -€14,306
- Other debts +€6,149
up €6,149 (+34.8%), from €17,663 to €23,812
- Profit (loss) carried forward +€5,318
up €5,318 (+19.3%), from €27,525 to €32,843
- Accrued charges and deferred income +€1,294
up €1,294 (+240%), from €539 to €1,833
- Gross operating margin -€18,727
down €18,727 (-42.2%), from €44,365 to €25,638
- Taxes -€3,591
down €3,591 (-47.5%), from €7,562 to €3,971
- Depreciation -€629
down €629 (-7.4%), from €8,521 to €7,892
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 | €104,970 | €89,293 | -€15,677 | -14.9% |
| Fixed assets | 21/28 | €47,568 | €39,676 | -€7,892 | -16.6% |
| Intangible fixed assets | 21 | €43,125 | €35,625 | -€7,500 | -17.4% |
| Tangible fixed assets | 22/27 | €3,343 | €2,951 | -€392 | -11.7% |
| Furniture and vehicles | 24 | €3,343 | €2,951 | -€392 | -11.7% |
| Financial fixed assets | 28 | €1,100 | €1,100 | = | 0.0% |
| Current assets | 29/58 | €57,402 | €49,617 | -€7,785 | -13.6% |
| Amounts receivable within one year | 40/41 | €13,931 | €13,325 | -€606 | -4.4% |
| Trade receivables | 40 | €13,931 | €2,296 | -€11,635 | -83.5% |
| Other amounts receivable | 41 | - | €11,029 | +€11,029 | |
| Cash at bank and in hand | 54/58 | €42,589 | €35,162 | -€7,426 | -17.4% |
| Deferred charges and accrued income | 490/1 | €883 | €1,130 | +€247 | +28.0% |
| Total equity and liabilities | 10/49 | €104,970 | €89,293 | -€15,677 | -14.9% |
| Equity | 10/15 | €32,525 | €37,843 | +€5,318 | +16.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,525 | €32,843 | +€5,318 | +19.3% |
| Amounts payable | 17/49 | €72,445 | €51,450 | -€20,995 | -29.0% |
| Amounts payable after more than one year | 17 | €15,387 | - | -€15,387 | |
| Financial debts | 170/4 | €15,387 | - | -€15,387 | |
| Amounts payable within one year | 42/48 | €56,520 | €49,617 | -€6,903 | -12.2% |
| Current portion of amounts payable after more than one year | 42 | €15,387 | €15,387 | = | 0.0% |
| Trade debts | 44 | €1,110 | €2,365 | +€1,254 | +113% |
| Suppliers | 440/4 | €1,110 | €2,365 | +€1,254 | +113% |
| Taxes, remuneration and social security | 45 | €22,360 | €8,054 | -€14,306 | -64.0% |
| Taxes | 450/3 | €19,360 | €5,054 | -€14,306 | -73.9% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €17,663 | €23,812 | +€6,149 | +34.8% |
| Accrued charges and deferred income | 492/3 | €539 | €1,833 | +€1,294 | +240% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,521 | €7,892 | -€629 | -7.4% |
| Other operating charges | 640/8 | €642 | €400 | -€242 | -37.7% |
| Gross operating margin | 9900 | €44,365 | €25,638 | -€18,727 | -42.2% |
| Operating profit (loss) | 9901 | €35,202 | €17,346 | -€17,856 | -50.7% |
| Financial income | 75/76B | €118 | €1 | -€117 | -99.4% |
| Recurring financial income | 75 | €118 | €1 | -€117 | -99.4% |
| Financial charges | 65/66B | €1,059 | €847 | -€212 | -20.0% |
| Recurring financial charges | 65 | €1,059 | €847 | -€212 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | €34,261 | €16,500 | -€17,761 | -51.8% |
| Income taxes | 67/77 | €7,562 | €3,971 | -€3,591 | -47.5% |
| Profit (loss) for the period | 9904 | €26,699 | €12,529 | -€14,170 | -53.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,699 | €12,529 | -€14,170 | -53.1% |
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 17 October 2026 via checked.be.