HOLIS: 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.
HOLIS
Largest movements
- Tangible fixed assets -€13,102
down €13,102 (-5.3%), from €249,548 to €236,446
- Debts after one year -€11,812
down €11,812 (-7.1%), from €165,250 to €153,438
- Trade debts -€6,522
down €6,522 (-89.5%), from €7,284 to €762
- Other debts +€6,009
up €6,009 (+6.2%), from €97,071 to €103,080
- Gross operating margin +€10,458
up €10,458 (+138%), from €7,600 to €18,058
- Financial charges +€871
up €871 (+22.9%), from €3,795 to €4,666
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 | €251,768 | €237,876 | -€13,892 | -5.5% |
| Formation expenses | 20 | €1,131 | €565 | -€566 | -50.0% |
| Fixed assets | 21/28 | €249,548 | €236,446 | -€13,102 | -5.3% |
| Tangible fixed assets | 22/27 | €249,548 | €236,446 | -€13,102 | -5.3% |
| Land and buildings | 22 | €249,548 | €236,446 | -€13,102 | -5.3% |
| Current assets | 29/58 | €1,089 | €865 | -€224 | -20.6% |
| Cash at bank and in hand | 54/58 | €30 | €230 | +€200 | +666% |
| Deferred charges and accrued income | 490/1 | €1,059 | €635 | -€424 | -40.0% |
| Total equity and liabilities | 10/49 | €251,768 | €237,876 | -€13,892 | -5.5% |
| Equity | 10/15 | -€30,693 | -€32,191 | -€1,498 | -4.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,693 | -€37,191 | -€1,498 | -4.2% |
| Amounts payable | 17/49 | €282,461 | €270,067 | -€12,394 | -4.4% |
| Amounts payable after more than one year | 17 | €165,250 | €153,438 | -€11,812 | -7.1% |
| Financial debts | 170/4 | €165,250 | €153,438 | -€11,812 | -7.1% |
| Amounts payable within one year | 42/48 | €116,311 | €115,654 | -€657 | -0.6% |
| Current portion of amounts payable after more than one year | 42 | €11,956 | €11,812 | -€144 | -1.2% |
| Trade debts | 44 | €7,284 | €762 | -€6,522 | -89.5% |
| Suppliers | 440/4 | €7,284 | €762 | -€6,522 | -89.5% |
| Other amounts payable | 47/48 | €97,071 | €103,080 | +€6,009 | +6.2% |
| Accrued charges and deferred income | 492/3 | €900 | €975 | +€75 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,529 | €13,668 | +€139 | +1.0% |
| Other operating charges | 640/8 | €1,217 | €1,212 | -€5 | -0.4% |
| Gross operating margin | 9900 | €7,600 | €18,058 | +€10,458 | +138% |
| Operating profit (loss) | 9901 | -€7,146 | €3,178 | +€10,324 | |
| Financial charges | 65/66B | €3,795 | €4,666 | +€871 | +22.9% |
| Recurring financial charges | 65 | €3,795 | €4,666 | +€871 | +22.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,941 | -€1,488 | +€9,453 | +86.4% |
| Income taxes | 67/77 | - | €11 | +€11 | |
| Profit (loss) for the period | 9904 | -€10,941 | -€1,498 | +€9,443 | +86.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,941 | -€1,498 | +€9,443 | +86.3% |
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 20 October 2026 via checked.be.