HIKKE & TEIN: 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.
HIKKE & TEIN
Largest movements
- Cash +€16,774
up €16,774 (+63.8%), from €26,289 to €43,063
mainly Net result for the year (+€51,174) and Depreciation (+€5,616)
- Receivables within one year +€8,220
up €8,220, from €0 to €8,220
of which Trade receivables: +€8,220
- Tangible fixed assets -€6,742
down €6,742 (-25.6%), from €26,346 to €19,603
of which Furniture and vehicles: -€5,616
- Stocks and contracts +€1,181
up €1,181 (+118%), from €1,000 to €2,181
- Profit (loss) carried forward +€51,174
up €51,174 (+85.0%), from -€60,180 to -€9,007
- Debts after one year -€25,484
down €25,484 (-53.9%), from €47,303 to €21,820
- Other debts -€7,410
down €7,410 (-53.7%), from €13,807 to €6,397
- Trade debts -€824
down €824 (-50.5%), from €1,633 to €809
- Current portion of long-term debt +€742
up €742 (+3.0%), from €24,741 to €25,484
- Gross operating margin +€44,979
up €44,979 (+307%), from €14,651 to €59,630
- Depreciation +€3,830
up €3,830 (+214%), from €1,786 to €5,616
- Financial charges -€1,108
down €1,108 (-36.4%), from €3,039 to €1,931
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 | €54,151 | €73,067 | +€18,917 | +34.9% |
| Fixed assets | 21/28 | €26,346 | €19,603 | -€6,742 | -25.6% |
| Tangible fixed assets | 22/27 | €26,346 | €19,603 | -€6,742 | -25.6% |
| Plant, machinery and equipment | 23 | €1,126 | - | -€1,126 | |
| Furniture and vehicles | 24 | €25,219 | €19,603 | -€5,616 | -22.3% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €27,805 | €53,464 | +€25,659 | +92.3% |
| Stocks and contracts in progress | 3 | €1,000 | €2,181 | +€1,181 | +118% |
| Stocks | 30/36 | €1,000 | €2,181 | +€1,181 | +118% |
| Amounts receivable within one year | 40/41 | €0 | €8,220 | +€8,220 | |
| Trade receivables | 40 | €0 | €8,220 | +€8,220 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €26,289 | €43,063 | +€16,774 | +63.8% |
| Deferred charges and accrued income | 490/1 | €516 | - | -€516 | |
| Total equity and liabilities | 10/49 | €54,151 | €73,067 | +€18,917 | +34.9% |
| Equity | 10/15 | -€35,180 | €15,993 | +€51,174 | |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,180 | -€9,007 | +€51,174 | +85.0% |
| Amounts payable | 17/49 | €89,331 | €57,074 | -€32,257 | -36.1% |
| Amounts payable after more than one year | 17 | €47,303 | €21,820 | -€25,484 | -53.9% |
| Financial debts | 170/4 | €47,303 | €21,820 | -€25,484 | -53.9% |
| Amounts payable within one year | 42/48 | €42,028 | €34,694 | -€7,334 | -17.4% |
| Current portion of amounts payable after more than one year | 42 | €24,741 | €25,484 | +€742 | +3.0% |
| Trade debts | 44 | €1,633 | €809 | -€824 | -50.5% |
| Suppliers | 440/4 | €1,633 | €809 | -€824 | -50.5% |
| Taxes, remuneration and social security | 45 | €1,846 | €2,005 | +€159 | +8.6% |
| Taxes | 450/3 | €1,846 | €2,005 | +€159 | +8.6% |
| Other amounts payable | 47/48 | €13,807 | €6,397 | -€7,410 | -53.7% |
| Accrued charges and deferred income | 492/3 | - | €560 | +€560 | |
| Non-recurring operating income | 76A | - | €539 | +€539 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,786 | €5,616 | +€3,830 | +214% |
| Other operating charges | 640/8 | €1,061 | €642 | -€419 | -39.5% |
| Non-recurring operating charges | 66A | €17,440 | €344 | -€17,096 | -98.0% |
| Gross operating margin | 9900 | €14,651 | €59,630 | +€44,979 | +307% |
| Operating profit (loss) | 9901 | -€5,636 | €53,029 | +€58,665 | |
| Financial income | 75/76B | €124 | €76 | -€48 | -38.4% |
| Recurring financial income | 75 | €124 | €76 | -€48 | -38.4% |
| Financial charges | 65/66B | €3,039 | €1,931 | -€1,108 | -36.4% |
| Recurring financial charges | 65 | €3,039 | €1,931 | -€1,108 | -36.4% |
| Profit (loss) for the period before taxes | 9903 | -€8,551 | €51,174 | +€59,725 | |
| Profit (loss) for the period | 9904 | -€8,551 | €51,174 | +€59,725 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,551 | €51,174 | +€59,725 |
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 16 October 2026 via checked.be.