HINAS BV: 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.
What changed
HINAS BV
NACE 82.990, Other business support services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€9,290
2024 · €9,677-€387
Equity
€34,967
2024 · €26,509+€8,457
Cash
€8,809
2024 · €8,767+€42
Balance sheet total
€328,028
2024 · €344,276-€16,248
Largest movements
Assets
- Tangible fixed assets -€11,962
down €11,962 (-3.7%), from €319,950 to €307,989
of which Land and buildings: -€9,111
- Current investments -€5,003
down €5,003 (-100%), from €5,003 to €0
Equity and liabilities
- Debts after one year -€21,467
down €21,467 (-10.6%), from €201,646 to €180,179
- Profit (loss) carried forward +€8,457
up €8,457 (+39.3%), from €21,509 to €29,967
Income statement
- Gross operating margin -€4,085
down €4,085 (-13.1%), from €31,282 to €27,196
- Depreciation -€3,192
down €3,192 (-20.1%), from €15,893 to €12,701
- Financial charges -€621
down €621 (-14.5%), from €4,280 to €3,659
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.
Result 2024
€9,677
Gross operating margin
-€4,085
Depreciation
+€3,192
Other operating charges
-€102
Financial income
-€12
Financial charges
+€621
Result 2025
€9,290
raises the resultlowers the result
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.
From operations
+€18,144
Investment
+€5,108
Financing
-€23,210
Cash 2024
€8,767
From operations (derived)
+€18,144
Net result for the year
+€9,290
Depreciation
+€12,701
Receivables within one year
-€1,603
Deferred charges and accrued income
+€84
Smaller working-capital items
-€60
Tax, wage and social debts
-€1,655
Other debts
-€613
Investment (derived)
+€5,108
Investment in fixed assets (net)
+€105
Current investments
+€5,003
Financing
-€23,210
Debts after one year
-€21,467
Current portion of long-term debt
+€418
Short-term financial debts
-€1,328
Contributions, distributions and other
-€833
Cash 2025
€8,809
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €344,276 | €328,028 | -€16,248 | -4.7% |
| Fixed assets | 21/28 | €326,339 | €313,533 | -€12,806 | -3.9% |
| Intangible fixed assets | 21 | €6,283 | €5,544 | -€739 | -11.8% |
| Tangible fixed assets | 22/27 | €319,950 | €307,989 | -€11,962 | -3.7% |
| Land and buildings | 22 | €314,424 | €305,313 | -€9,111 | -2.9% |
| Plant, machinery and equipment | 23 | €2,373 | €1,549 | -€824 | -34.7% |
| Furniture and vehicles | 24 | €3,154 | €1,127 | -€2,027 | -64.3% |
| Financial fixed assets | 28 | €105 | €0 | -€105 | -100% |
| Current assets | 29/58 | €17,938 | €14,495 | -€3,442 | -19.2% |
| Amounts receivable within one year | 40/41 | €4,084 | €5,686 | +€1,603 | +39.2% |
| Trade receivables | 40 | €4,084 | €5,385 | +€1,301 | +31.9% |
| Other amounts receivable | 41 | - | €302 | +€302 | |
| Current investments | 50/53 | €5,003 | €0 | -€5,003 | -100% |
| Cash at bank and in hand | 54/58 | €8,767 | €8,809 | +€42 | +0.5% |
| Deferred charges and accrued income | 490/1 | €84 | €0 | -€84 | -100% |
| Total equity and liabilities | 10/49 | €344,276 | €328,028 | -€16,248 | -4.7% |
| Equity | 10/15 | €26,509 | €34,967 | +€8,457 | +31.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,509 | €29,967 | +€8,457 | +39.3% |
| Amounts payable | 17/49 | €317,767 | €293,061 | -€24,706 | -7.8% |
| Amounts payable after more than one year | 17 | €201,646 | €180,179 | -€21,467 | -10.6% |
| Financial debts | 170/4 | €201,646 | €180,179 | -€21,467 | -10.6% |
| Amounts payable within one year | 42/48 | €115,843 | €112,627 | -€3,216 | -2.8% |
| Current portion of amounts payable after more than one year | 42 | €22,480 | €22,898 | +€418 | +1.9% |
| Financial debts | 43 | €1,885 | €558 | -€1,328 | -70.4% |
| Credit institutions | 430/8 | €1,885 | €558 | -€1,328 | -70.4% |
| Trade debts | 44 | €72 | €34 | -€38 | -53.1% |
| Suppliers | 440/4 | €72 | €34 | -€38 | -53.1% |
| Taxes, remuneration and social security | 45 | €4,727 | €3,072 | -€1,655 | -35.0% |
| Taxes | 450/3 | €4,727 | €3,072 | -€1,655 | -35.0% |
| Other amounts payable | 47/48 | €86,679 | €86,065 | -€613 | -0.7% |
| Accrued charges and deferred income | 492/3 | €278 | €256 | -€22 | -8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,893 | €12,701 | -€3,192 | -20.1% |
| Other operating charges | 640/8 | €1,453 | €1,555 | +€102 | +7.0% |
| Gross operating margin | 9900 | €31,282 | €27,196 | -€4,085 | -13.1% |
| Operating profit (loss) | 9901 | €13,936 | €12,941 | -€995 | -7.1% |
| Financial income | 75/76B | €21 | €8 | -€12 | -59.6% |
| Recurring financial income | 75 | €21 | €8 | -€12 | -59.6% |
| Financial charges | 65/66B | €4,280 | €3,659 | -€621 | -14.5% |
| Recurring financial charges | 65 | €4,280 | €3,659 | -€621 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €9,677 | €9,290 | -€387 | -4.0% |
| Profit (loss) for the period | 9904 | €9,677 | €9,290 | -€387 | -4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,677 | €9,290 | -€387 | -4.0% |
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 24 October 2026 via checked.be.