H&N SOINS: 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.
H&N SOINS
Largest movements
- Cash +€35,365
up €35,365 (+104%), from €33,925 to €69,290
mainly Net result for the year (+€30,928) and Receivables within one year (+€5,592)
- Receivables within one year -€5,592
down €5,592 (-3.1%), from €180,085 to €174,494
of which Trade receivables: -€12,536
- Reserves +€30,920
up €30,920 (+18.1%), from €170,680 to €201,600
- Other debts -€9,657
down €9,657 (-49.2%), from €19,633 to €9,977
- Trade debts +€4,780
up €4,780 (+1,018%), from €469 to €5,249
- Tax, wage and social debts +€3,000
up €3,000 (+12.5%), from €23,917 to €26,917
of which Remuneration and social security: +€3,000
- Gross operating margin -€21,539
down €21,539 (-30.9%), from €69,795 to €48,256
- Taxes -€8,362
down €8,362 (-35.0%), from €23,917 to €15,555
- Other operating charges +€1,106
up €1,106 (+274%), from €403 to €1,510
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 | €214,734 | €243,784 | +€29,051 | +13.5% |
| Fixed assets | 21/28 | €723 | - | -€723 | |
| Tangible fixed assets | 22/27 | €723 | - | -€723 | |
| Furniture and vehicles | 24 | €723 | - | -€723 | |
| Current assets | 29/58 | €214,011 | €243,784 | +€29,774 | +13.9% |
| Amounts receivable within one year | 40/41 | €180,085 | €174,494 | -€5,592 | -3.1% |
| Trade receivables | 40 | €180,085 | €167,549 | -€12,536 | -7.0% |
| Other amounts receivable | 41 | - | €6,945 | +€6,945 | |
| Cash at bank and in hand | 54/58 | €33,925 | €69,290 | +€35,365 | +104% |
| Total equity and liabilities | 10/49 | €214,734 | €243,784 | +€29,051 | +13.5% |
| Equity | 10/15 | €170,714 | €201,642 | +€30,928 | +18.1% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €170,680 | €201,600 | +€30,920 | +18.1% |
| Distributable reserves | 133 | €170,680 | €201,600 | +€30,920 | +18.1% |
| Profit (loss) carried forward | 14 | €33 | €41 | +€8 | +22.9% |
| Amounts payable | 17/49 | €44,020 | €42,143 | -€1,877 | -4.3% |
| Amounts payable within one year | 42/48 | €44,020 | €42,143 | -€1,877 | -4.3% |
| Trade debts | 44 | €469 | €5,249 | +€4,780 | +1,018% |
| Suppliers | 440/4 | €469 | €5,249 | +€4,780 | +1,018% |
| Taxes, remuneration and social security | 45 | €23,917 | €26,917 | +€3,000 | +12.5% |
| Taxes | 450/3 | €23,917 | €23,917 | = | 0.0% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €19,633 | €9,977 | -€9,657 | -49.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €409 | - | -€409 | |
| Other operating charges | 640/8 | €403 | €1,510 | +€1,106 | +274% |
| Gross operating margin | 9900 | €69,795 | €48,256 | -€21,539 | -30.9% |
| Operating profit (loss) | 9901 | €68,982 | €46,746 | -€22,236 | -32.2% |
| Financial charges | 65/66B | €293 | €263 | -€29 | -10.0% |
| Recurring financial charges | 65 | €293 | €263 | -€29 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €68,690 | €46,483 | -€22,207 | -32.3% |
| Income taxes | 67/77 | €23,917 | €15,555 | -€8,362 | -35.0% |
| Profit (loss) for the period | 9904 | €44,773 | €30,928 | -€13,845 | -30.9% |
| Profit (loss) for the period to be appropriated | 9905 | €44,773 | €30,928 | -€13,845 | -30.9% |
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 1 November 2026 via checked.be.