HPCS: 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.
HPCS
Largest movements
- Receivables within one year -€3,682
down €3,682 (-90.2%), from €4,080 to €399
of which Trade receivables: -€2,717
- Cash +€3,557
up €3,557 (+1,920%), from €185 to €3,743
mainly Receivables within one year (+€3,682) and Trade debts (+€1,130)
- Profit (loss) carried forward -€1,255
down €1,255 (-8.1%), from -€15,480 to -€16,735
- Trade debts +€1,130
up €1,130 (+273%), from €414 to €1,544
- Gross operating margin -€1,005
down €1,005, from €189 to -€817
- Other operating charges +€12
up €12 (+3.2%), from €387 to €400
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 | €4,266 | €4,141 | -€124 | -2.9% |
| Current assets | 29/58 | €4,266 | €4,141 | -€124 | -2.9% |
| Amounts receivable within one year | 40/41 | €4,080 | €399 | -€3,682 | -90.2% |
| Trade receivables | 40 | €2,717 | €0 | -€2,717 | -100% |
| Other amounts receivable | 41 | €1,363 | €399 | -€965 | -70.8% |
| Cash at bank and in hand | 54/58 | €185 | €3,743 | +€3,557 | +1,920% |
| Total equity and liabilities | 10/49 | €4,266 | €4,141 | -€124 | -2.9% |
| Equity | 10/15 | -€4,180 | -€5,435 | -€1,255 | -30.0% |
| Contributions | 10/11 | €11,300 | €11,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,480 | -€16,735 | -€1,255 | -8.1% |
| Amounts payable | 17/49 | €8,446 | €9,576 | +€1,130 | +13.4% |
| Amounts payable within one year | 42/48 | €8,446 | €9,576 | +€1,130 | +13.4% |
| Trade debts | 44 | €414 | €1,544 | +€1,130 | +273% |
| Suppliers | 440/4 | €414 | €1,544 | +€1,130 | +273% |
| Other amounts payable | 47/48 | €8,032 | €8,032 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €189 | -€817 | -€1,005 | |
| Operating profit (loss) | 9901 | -€199 | -€1,217 | -€1,018 | -512% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €44 | €40 | -€3 | -7.1% |
| Recurring financial charges | 65 | €44 | €40 | -€3 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | -€242 | -€1,255 | -€1,013 | -418% |
| Profit (loss) for the period | 9904 | -€242 | -€1,255 | -€1,013 | -418% |
| Profit (loss) for the period to be appropriated | 9905 | -€242 | -€1,255 | -€1,013 | -418% |
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 14 October 2026 via checked.be.