HYRBOS: 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.
HYRBOS
Largest movements
- Financial fixed assets -€69,333
down €69,333 (-65.5%), from €105,833 to €36,500
- Receivables after one year +€57,652
up €57,652 (+115%), from €50,000 to €107,652
- Receivables within one year -€15,859
down €15,859 (-6.6%), from €240,569 to €224,710
of which Trade receivables: -€31,317
- Deferred charges and accrued income +€7,975
up €7,975 (+21.6%), from €36,887 to €44,862
- Tangible fixed assets -€6,527
down €6,527 (-20.1%), from €32,459 to €25,932
of which Land and buildings: -€6,972
- Other debts +€31,640
up €31,640 (+28.1%), from €112,420 to €144,059
- Debts after one year -€24,643
down €24,643 (-25.9%), from €95,184 to €70,541
- Tax, wage and social debts -€12,036
down €12,036 (-69.4%), from €17,339 to €5,303
of which Taxes: -€10,036
- Trade debts -€9,129
down €9,129 (-31.3%), from €29,205 to €20,076
- Accrued charges and deferred income -€7,786
down €7,786 (-93.5%), from €8,327 to €541
- Gross operating margin -€41,736
down €41,736 (-79.4%), from €52,567 to €10,831
- Taxes -€7,816
down €7,816 (-88.9%), from €8,796 to €980
- Financial charges -€6,332
down €6,332 (-35.5%), from €17,817 to €11,485
- Other operating charges -€5,249
down €5,249 (-81.7%), from €6,427 to €1,178
- Depreciation -€740
down €740 (-8.9%), from €8,284 to €7,544
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 | €483,888 | €463,199 | -€20,689 | -4.3% |
| Fixed assets | 21/28 | €138,292 | €62,432 | -€75,860 | -54.9% |
| Tangible fixed assets | 22/27 | €32,459 | €25,932 | -€6,527 | -20.1% |
| Land and buildings | 22 | €30,342 | €23,370 | -€6,972 | -23.0% |
| Plant, machinery and equipment | 23 | €817 | €565 | -€252 | -30.8% |
| Furniture and vehicles | 24 | €0 | €697 | +€697 | |
| Other tangible fixed assets | 26 | €1,300 | €1,300 | = | 0.0% |
| Financial fixed assets | 28 | €105,833 | €36,500 | -€69,333 | -65.5% |
| Current assets | 29/58 | €345,596 | €400,767 | +€55,172 | +16.0% |
| Amounts receivable after more than one year | 29 | €50,000 | €107,652 | +€57,652 | +115% |
| Other amounts receivable | 291 | €50,000 | €107,652 | +€57,652 | +115% |
| Amounts receivable within one year | 40/41 | €240,569 | €224,710 | -€15,859 | -6.6% |
| Trade receivables | 40 | €210,060 | €178,743 | -€31,317 | -14.9% |
| Other amounts receivable | 41 | €30,509 | €45,967 | +€15,458 | +50.7% |
| Cash at bank and in hand | 54/58 | €18,140 | €23,543 | +€5,403 | +29.8% |
| Deferred charges and accrued income | 490/1 | €36,887 | €44,862 | +€7,975 | +21.6% |
| Total equity and liabilities | 10/49 | €483,888 | €463,199 | -€20,689 | -4.3% |
| Equity | 10/15 | €197,920 | €198,036 | +€116 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €179,320 | €179,436 | +€116 | +0.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €177,460 | €177,576 | +€116 | +0.1% |
| Amounts payable | 17/49 | €285,968 | €265,163 | -€20,805 | -7.3% |
| Amounts payable after more than one year | 17 | €95,184 | €70,541 | -€24,643 | -25.9% |
| Financial debts | 170/4 | €95,184 | €70,541 | -€24,643 | -25.9% |
| Amounts payable within one year | 42/48 | €182,457 | €194,082 | +€11,625 | +6.4% |
| Current portion of amounts payable after more than one year | 42 | €23,494 | €24,643 | +€1,150 | +4.9% |
| Trade debts | 44 | €29,205 | €20,076 | -€9,129 | -31.3% |
| Suppliers | 440/4 | €29,205 | €20,076 | -€9,129 | -31.3% |
| Taxes, remuneration and social security | 45 | €17,339 | €5,303 | -€12,036 | -69.4% |
| Taxes | 450/3 | €15,339 | €5,303 | -€10,036 | -65.4% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100% |
| Other amounts payable | 47/48 | €112,420 | €144,059 | +€31,640 | +28.1% |
| Accrued charges and deferred income | 492/3 | €8,327 | €541 | -€7,786 | -93.5% |
| Non-recurring operating income | 76A | €0 | €5,667 | +€5,667 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,284 | €7,544 | -€740 | -8.9% |
| Other operating charges | 640/8 | €6,427 | €1,178 | -€5,249 | -81.7% |
| Non-recurring operating charges | 66A | €2,623 | €0 | -€2,623 | -100% |
| Gross operating margin | 9900 | €52,567 | €10,831 | -€41,736 | -79.4% |
| Operating profit (loss) | 9901 | €35,235 | €2,110 | -€33,125 | -94.0% |
| Financial income | 75/76B | €10,637 | €10,471 | -€166 | -1.6% |
| Recurring financial income | 75 | €10,637 | €10,471 | -€166 | -1.6% |
| Financial charges | 65/66B | €17,817 | €11,485 | -€6,332 | -35.5% |
| Recurring financial charges | 65 | €17,817 | €11,485 | -€6,332 | -35.5% |
| Profit (loss) for the period before taxes | 9903 | €28,055 | €1,096 | -€26,959 | -96.1% |
| Income taxes | 67/77 | €8,796 | €980 | -€7,816 | -88.9% |
| Profit (loss) for the period | 9904 | €19,259 | €116 | -€19,143 | -99.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,259 | €116 | -€19,143 | -99.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.