HENTO: 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.
HENTO
Largest movements
- Receivables within one year -€7,767
down €7,767 (-20.7%), from €37,556 to €29,789
of which Trade receivables: -€9,218
- Stocks and contracts +€1,556
up €1,556 (+112%), from €1,385 to €2,941
- Tangible fixed assets -€1,514
down €1,514 (-15.8%), from €9,569 to €8,055
- Tax, wage and social debts -€2,834
down €2,834 (-56.4%), from €5,025 to €2,190
of which Taxes: -€1,875
- Trade debts -€2,207
down €2,207 (-40.1%), from €5,511 to €3,303
- Other debts -€1,959
down €1,959 (-14.8%), from €13,223 to €11,265
- Gross operating margin -€7,076
down €7,076 (-33.2%), from €21,326 to €14,251
- Staff costs -€2,423
down €2,423 (-16.2%), from €14,956 to €12,533
- Taxes -€1,370
down €1,370 (-83.0%), from €1,651 to €281
- Financial income -€728
down €728 (-35.5%), from €2,053 to €1,325
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 | €83,313 | €75,830 | -€7,483 | -9.0% |
| Fixed assets | 21/28 | €12,869 | €11,355 | -€1,514 | -11.8% |
| Tangible fixed assets | 22/27 | €9,569 | €8,055 | -€1,514 | -15.8% |
| Plant, machinery and equipment | 23 | €3,498 | €2,998 | -€500 | -14.3% |
| Furniture and vehicles | 24 | €860 | €422 | -€438 | -50.9% |
| Other tangible fixed assets | 26 | €5,211 | €4,635 | -€576 | -11.1% |
| Financial fixed assets | 28 | €3,300 | €3,300 | = | 0.0% |
| Current assets | 29/58 | €70,444 | €64,475 | -€5,969 | -8.5% |
| Stocks and contracts in progress | 3 | €1,385 | €2,941 | +€1,556 | +112% |
| Stocks | 30/36 | €1,385 | €2,941 | +€1,556 | +112% |
| Amounts receivable within one year | 40/41 | €37,556 | €29,789 | -€7,767 | -20.7% |
| Trade receivables | 40 | €9,218 | - | -€9,218 | |
| Other amounts receivable | 41 | €28,338 | €29,789 | +€1,451 | +5.1% |
| Cash at bank and in hand | 54/58 | €30,404 | €30,646 | +€242 | +0.8% |
| Deferred charges and accrued income | 490/1 | €1,100 | €1,100 | = | 0.0% |
| Total equity and liabilities | 10/49 | €83,313 | €75,830 | -€7,483 | -9.0% |
| Equity | 10/15 | €59,110 | €58,627 | -€482 | -0.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €46,710 | €46,710 | = | 0.0% |
| Distributable reserves | 133 | €46,710 | €46,710 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€482 | -€482 | |
| Amounts payable | 17/49 | €24,203 | €17,203 | -€7,000 | -28.9% |
| Amounts payable within one year | 42/48 | €23,759 | €16,758 | -€7,000 | -29.5% |
| Trade debts | 44 | €5,511 | €3,303 | -€2,207 | -40.1% |
| Suppliers | 440/4 | €5,511 | €3,303 | -€2,207 | -40.1% |
| Taxes, remuneration and social security | 45 | €5,025 | €2,190 | -€2,834 | -56.4% |
| Taxes | 450/3 | €2,921 | €1,046 | -€1,875 | -64.2% |
| Remuneration and social security | 454/9 | €2,103 | €1,144 | -€959 | -45.6% |
| Other amounts payable | 47/48 | €13,223 | €11,265 | -€1,959 | -14.8% |
| Accrued charges and deferred income | 492/3 | €444 | €444 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €14,956 | €12,533 | -€2,423 | -16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,359 | €1,514 | +€155 | +11.4% |
| Other operating charges | 640/8 | €1,181 | €1,283 | +€102 | +8.6% |
| Gross operating margin | 9900 | €21,326 | €14,251 | -€7,076 | -33.2% |
| Operating profit (loss) | 9901 | €3,831 | -€1,079 | -€4,910 | |
| Financial income | 75/76B | €2,053 | €1,325 | -€728 | -35.5% |
| Recurring financial income | 75 | €2,053 | €1,325 | -€728 | -35.5% |
| Financial charges | 65/66B | €545 | €448 | -€98 | -17.9% |
| Recurring financial charges | 65 | €545 | €448 | -€98 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €5,339 | -€202 | -€5,540 | |
| Income taxes | 67/77 | €1,651 | €281 | -€1,370 | -83.0% |
| Profit (loss) for the period | 9904 | €3,688 | -€482 | -€4,170 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,688 | -€482 | -€4,170 |
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.