HYGIENE & EXPERTISE: what changed
What changed
HYGIENE & EXPERTISE
NACE 71.121, Engineering and related technical consultancy, excluding land surveyors
filed annual accounts (NBB)
Net result for the year
€19,711
2024 · €295,593-€275,882
Equity
€1.1m
2024 · €1.1m-€14,242
Cash
€23,205
2024 · €19,536+€3,669
Balance sheet total
€4.4m
2024 · €4.8m-€454,518
Largest movements
Assets
- Tangible fixed assets -€255,605
down €255,605 (-16.6%), from €1.5m to €1.3m
of which Plant, machinery and equipment: -€178,105
- Financial fixed assets -€243,000
down €243,000 (-90.8%), from €267,587 to €24,587
- Receivables after one year +€105,606
up €105,606 (+8.0%), from €1.3m to €1.4m
Equity and liabilities
- Debts after one year -€503,769
down €503,769 (-34.4%), from €1.5m to €959,883
- Tax, wage and social debts +€77,849
up €77,849 (+38.2%), from €203,883 to €281,732
of which Taxes: +€47,010
- Short-term financial debts +€76,367
up €76,367 (+6.3%), from €1.2m to €1.3m
- Trade debts -€54,861
down €54,861 (-14.9%), from €368,446 to €313,585
Income statement
- Staff costs +€401,953
up €401,953 (+30.1%), from €1.3m to €1.7m
- Gross operating margin +€103,309
up €103,309 (+4.7%), from €2.2m to €2.3m
- Depreciation -€29,784
down €29,784 (-7.0%), from €423,597 to €393,813
- Other operating charges +€28,545
up €28,545 (+175%), from €16,296 to €44,841
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€295,593
Gross operating margin
+€103,309
Staff costs
-€401,953
Depreciation
+€29,784
Other operating charges
-€28,545
Other operating items
+€21,672
Financial income
-€5,872
Financial charges
-€9,250
Taxes
+€14,974
Result 2025
€19,711
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€354,662
Investment
+€158,258
Financing
-€509,251
Cash 2024
€19,536
From operations (derived)
+€354,662
Net result for the year
+€19,711
Depreciation
+€393,813
Receivables after one year
-€105,606
Receivables within one year
+€28,768
Deferred charges and accrued income
-€17,047
Trade debts
-€54,861
Tax, wage and social debts
+€77,849
Advances received
+€9,614
Other debts
-€511
Accrued charges and deferred income
+€2,931
Investment (derived)
+€158,258
Investment in fixed assets (net)
+€158,258
Financing
-€509,251
Debts after one year
-€503,769
Current portion of long-term debt
-€47,895
Short-term financial debts
+€76,367
Contributions, distributions and other
-€33,954
Cash 2025
€23,205
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,835,410 | €4,380,892 | -€454,518 | -9.4% |
| Formation expenses | 20 | €104,535 | €93,306 | -€11,229 | -10.7% |
| Fixed assets | 21/28 | €1,852,477 | €1,311,635 | -€540,842 | -29.2% |
| Intangible fixed assets | 21 | €47,146 | €4,909 | -€42,237 | -89.6% |
| Tangible fixed assets | 22/27 | €1,537,744 | €1,282,138 | -€255,605 | -16.6% |
| Land and buildings | 22 | €824,381 | €754,153 | -€70,228 | -8.5% |
| Plant, machinery and equipment | 23 | €643,064 | €464,960 | -€178,105 | -27.7% |
| Furniture and vehicles | 24 | €70,299 | €63,026 | -€7,273 | -10.3% |
| Financial fixed assets | 28 | €267,587 | €24,587 | -€243,000 | -90.8% |
| Current assets | 29/58 | €2,878,398 | €2,975,952 | +€97,554 | +3.4% |
| Amounts receivable after more than one year | 29 | €1,315,079 | €1,420,685 | +€105,606 | +8.0% |
| Other amounts receivable | 291 | €1,315,079 | €1,420,685 | +€105,606 | +8.0% |
| Amounts receivable within one year | 40/41 | €1,509,152 | €1,480,384 | -€28,768 | -1.9% |
| Trade receivables | 40 | €1,350,709 | €1,472,824 | +€122,115 | +9.0% |
| Other amounts receivable | 41 | €158,443 | €7,559 | -€150,883 | -95.2% |
| Cash at bank and in hand | 54/58 | €19,536 | €23,205 | +€3,669 | +18.8% |
| Deferred charges and accrued income | 490/1 | €34,631 | €51,678 | +€17,047 | +49.2% |
| Total equity and liabilities | 10/49 | €4,835,410 | €4,380,892 | -€454,518 | -9.4% |
| Equity | 10/15 | €1,098,260 | €1,084,018 | -€14,242 | -1.3% |
| Contributions | 10/11 | €589,408 | €589,408 | = | 0.0% |
| Reserves | 13 | €102,265 | €102,265 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,040 | €5,040 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,040 | €5,040 | = | 0.0% |
| Distributable reserves | 133 | €97,225 | €97,225 | = | 0.0% |
| Profit (loss) carried forward | 14 | €217,579 | €237,290 | +€19,711 | +9.1% |
| Investment grants | 15 | €189,008 | €155,055 | -€33,954 | -18.0% |
| Amounts payable | 17/49 | €3,737,150 | €3,296,875 | -€440,275 | -11.8% |
| Amounts payable after more than one year | 17 | €1,463,652 | €959,883 | -€503,769 | -34.4% |
| Financial debts | 170/4 | €1,463,652 | €959,883 | -€503,769 | -34.4% |
| Amounts payable within one year | 42/48 | €2,273,498 | €2,334,060 | +€60,563 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | €495,316 | €447,421 | -€47,895 | -9.7% |
| Financial debts | 43 | €1,205,179 | €1,281,547 | +€76,367 | +6.3% |
| Credit institutions | 430/8 | €1,205,179 | €1,281,547 | +€76,367 | +6.3% |
| Trade debts | 44 | €368,446 | €313,585 | -€54,861 | -14.9% |
| Suppliers | 440/4 | €368,446 | €313,585 | -€54,861 | -14.9% |
| Advances received on contracts in progress | 46 | - | €9,614 | +€9,614 | |
| Taxes, remuneration and social security | 45 | €203,883 | €281,732 | +€77,849 | +38.2% |
| Taxes | 450/3 | €75,108 | €122,117 | +€47,010 | +62.6% |
| Remuneration and social security | 454/9 | €128,776 | €159,615 | +€30,839 | +23.9% |
| Other amounts payable | 47/48 | €673 | €162 | -€511 | -76.0% |
| Accrued charges and deferred income | 492/3 | - | €2,931 | +€2,931 | |
| Non-recurring operating income | 76A | - | €7,147 | +€7,147 | |
| Remuneration, social security and pensions | 62 | €1,335,134 | €1,737,087 | +€401,953 | +30.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €423,597 | €393,813 | -€29,784 | -7.0% |
| Other operating charges | 640/8 | €16,296 | €44,841 | +€28,545 | +175% |
| Non-recurring operating charges | 66A | €21,672 | - | -€21,672 | |
| Gross operating margin | 9900 | €2,178,837 | €2,282,146 | +€103,309 | +4.7% |
| Operating profit (loss) | 9901 | €382,139 | €106,405 | -€275,734 | -72.2% |
| Financial income | 75/76B | €81,630 | €75,758 | -€5,872 | -7.2% |
| Recurring financial income | 75 | €81,630 | €75,758 | -€5,872 | -7.2% |
| Financial charges | 65/66B | €146,048 | €155,298 | +€9,250 | +6.3% |
| Recurring financial charges | 65 | €146,048 | €155,298 | +€9,250 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €317,720 | €26,864 | -€290,856 | -91.5% |
| Income taxes | 67/77 | €22,127 | €7,153 | -€14,974 | -67.7% |
| Profit (loss) for the period | 9904 | €295,593 | €19,711 | -€275,882 | -93.3% |
| Profit (loss) for the period to be appropriated | 9905 | €295,593 | €19,711 | -€275,882 | -93.3% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.