HENTOM: 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.
HENTOM
Largest movements
- Tangible fixed assets +€383,497
up €383,497 (+86,393%), from €444 to €383,941
of which Land and buildings: +€358,657
- Cash -€69,639
down €69,639 (-46.9%), from €148,424 to €78,785
mainly Investment in fixed assets (net) (-€430,774) and Contributions, distributions and other (-€200,932)
- Other debts +€265,829
up €265,829 (+1,539%), from €17,270 to €283,099
- Profit (loss) carried forward -€119,791
no longer reported in 2025 (was €119,791)
- Debts after one year +€70,833
new in 2025: €70,833
- Current portion of long-term debt +€50,000
new in 2025: €50,000
- Tax, wage and social debts +€44,158
up €44,158 (+243%), from €18,196 to €62,353
- Depreciation +€46,313
up €46,313 (+4,805%), from €964 to €47,277
- Taxes -€10,035
down €10,035 (-23.8%), from €42,088 to €32,052
- Financial charges +€3,316
up €3,316 (+7,624%), from €44 to €3,360
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 | €175,887 | €487,825 | +€311,938 | +177% |
| Fixed assets | 21/28 | €444 | €383,941 | +€383,497 | +86,393% |
| Tangible fixed assets | 22/27 | €444 | €383,941 | +€383,497 | +86,393% |
| Land and buildings | 22 | - | €358,657 | +€358,657 | |
| Furniture and vehicles | 24 | €444 | €25,284 | +€24,840 | +5,596% |
| Current assets | 29/58 | €175,443 | €103,884 | -€71,559 | -40.8% |
| Amounts receivable within one year | 40/41 | €25,046 | €22,990 | -€2,056 | -8.2% |
| Trade receivables | 40 | €24,723 | €22,990 | -€1,734 | -7.0% |
| Other amounts receivable | 41 | €322 | - | -€322 | |
| Cash at bank and in hand | 54/58 | €148,424 | €78,785 | -€69,639 | -46.9% |
| Deferred charges and accrued income | 490/1 | €1,974 | €2,109 | +€135 | +6.9% |
| Total equity and liabilities | 10/49 | €175,887 | €487,825 | +€311,938 | +177% |
| Equity | 10/15 | €138,391 | €18,600 | -€119,791 | -86.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €119,791 | - | -€119,791 | |
| Amounts payable | 17/49 | €37,496 | €469,225 | +€431,728 | +1,151% |
| Amounts payable after more than one year | 17 | - | €70,833 | +€70,833 | |
| Financial debts | 170/4 | - | €70,833 | +€70,833 | |
| Amounts payable within one year | 42/48 | €37,496 | €398,391 | +€360,895 | +962% |
| Current portion of amounts payable after more than one year | 42 | - | €50,000 | +€50,000 | |
| Trade debts | 44 | €2,030 | €2,939 | +€909 | +44.8% |
| Suppliers | 440/4 | €2,030 | €2,939 | +€909 | +44.8% |
| Taxes, remuneration and social security | 45 | €18,196 | €62,353 | +€44,158 | +243% |
| Taxes | 450/3 | €18,196 | €62,353 | +€44,158 | +243% |
| Other amounts payable | 47/48 | €17,270 | €283,099 | +€265,829 | +1,539% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €964 | €47,277 | +€46,313 | +4,805% |
| Other operating charges | 640/8 | €966 | €1,005 | +€39 | +4.0% |
| Gross operating margin | 9900 | €163,851 | €164,836 | +€984 | +0.6% |
| Operating profit (loss) | 9901 | €161,922 | €116,554 | -€45,368 | -28.0% |
| Financial charges | 65/66B | €44 | €3,360 | +€3,316 | +7,624% |
| Recurring financial charges | 65 | €44 | €3,360 | +€3,316 | +7,624% |
| Profit (loss) for the period before taxes | 9903 | €161,878 | €113,194 | -€48,684 | -30.1% |
| Income taxes | 67/77 | €42,088 | €32,052 | -€10,035 | -23.8% |
| Profit (loss) for the period | 9904 | €119,791 | €81,142 | -€38,649 | -32.3% |
| Profit (loss) for the period to be appropriated | 9905 | €119,791 | €81,142 | -€38,649 | -32.3% |
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 21 October 2026 via checked.be.