HINATA: what changed
Two fiscal 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.
HINATA
Largest movements
- Receivables within one year +€3,283
up €3,283 (+12.9%), from €25,543 to €28,826
- Cash +€2,944
up €2,944 (+11.6%), from €25,310 to €28,254
mainly Net result for the year (+€8,578) and Depreciation (+€3,580)
- Tangible fixed assets -€1,671
down €1,671 (-27.6%), from €6,061 to €4,390
of which Plant, machinery and equipment: -€1,418
- Reserves +€14,343
up €14,343 (+196.3%), from €7,308 to €21,651
- Trade debts -€6,001
down €6,001 (-40.5%), from €14,817 to €8,816
- Profit (loss) carried forward -€5,764
down €5,764 (-40.2%), from €14,342 to €8,578
- Tax, wage and social debts +€1,803
up €1,803 (+41.6%), from €4,333 to €6,136
of which Taxes: +€3,833
- Staff costs +€11,749
up €11,749 (+86.1%), from €13,653 to €25,402
- Gross operating margin +€8,517
up €8,517 (+24.0%), from €35,462 to €43,979
- Taxes +€2,502
up €2,502 (+1954.7%), from €128 to €2,630
- Other operating charges +€944
up €944 (+32.3%), from €2,921 to €3,865
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.
Cash bridge derived
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 | €59,400 | €63,781 | +€4,381 | +7.4% |
| Fixed assets | 21/28 | €6,061 | €4,390 | -€1,671 | -27.6% |
| Tangible fixed assets | 22/27 | €6,061 | €4,390 | -€1,671 | -27.6% |
| Plant, machinery and equipment | 23 | €5,588 | €4,170 | -€1,418 | -25.4% |
| Furniture and vehicles | 24 | €473 | €220 | -€253 | -53.5% |
| Current assets | 29/58 | €53,339 | €59,391 | +€6,052 | +11.3% |
| Stocks and contracts in progress | 3 | €2,486 | €2,311 | -€175 | -7.0% |
| Stocks | 30/36 | €2,486 | €2,311 | -€175 | -7.0% |
| Amounts receivable within one year | 40/41 | €25,543 | €28,826 | +€3,283 | +12.9% |
| Other amounts receivable | 41 | €25,543 | €28,826 | +€3,283 | +12.9% |
| Cash at bank and in hand | 54/58 | €25,310 | €28,254 | +€2,944 | +11.6% |
| Total equity and liabilities | 10/49 | €59,400 | €63,781 | +€4,381 | +7.4% |
| Equity | 10/15 | €40,250 | €48,829 | +€8,579 | +21.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,308 | €21,651 | +€14,343 | +196.3% |
| Distributable reserves | 133 | €7,308 | €21,651 | +€14,343 | +196.3% |
| Profit (loss) carried forward | 14 | €14,342 | €8,578 | -€5,764 | -40.2% |
| Amounts payable | 17/49 | €19,150 | €14,952 | -€4,198 | -21.9% |
| Amounts payable within one year | 42/48 | €19,150 | €14,952 | -€4,198 | -21.9% |
| Trade debts | 44 | €14,817 | €8,816 | -€6,001 | -40.5% |
| Suppliers | 440/4 | €14,817 | €8,816 | -€6,001 | -40.5% |
| Taxes, remuneration and social security | 45 | €4,333 | €6,136 | +€1,803 | +41.6% |
| Taxes | 450/3 | €1,438 | €5,271 | +€3,833 | +266.6% |
| Remuneration and social security | 454/9 | €2,895 | €865 | -€2,030 | -70.1% |
| Remuneration, social security and pensions | 62 | €13,653 | €25,402 | +€11,749 | +86.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,826 | €3,580 | -€246 | -6.4% |
| Other operating charges | 640/8 | €2,921 | €3,865 | +€944 | +32.3% |
| Gross operating margin | 9900 | €35,462 | €43,979 | +€8,517 | +24.0% |
| Operating profit (loss) | 9901 | €15,062 | €11,132 | -€3,930 | -26.1% |
| Financial income | 75/76B | €1,350 | €1,697 | +€347 | +25.7% |
| Recurring financial income | 75 | €1,350 | €1,697 | +€347 | +25.7% |
| Financial charges | 65/66B | €1,942 | €1,621 | -€321 | -16.5% |
| Recurring financial charges | 65 | €1,942 | €1,621 | -€321 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €14,470 | €11,208 | -€3,262 | -22.5% |
| Income taxes | 67/77 | €128 | €2,630 | +€2,502 | +1954.7% |
| Profit (loss) for the period | 9904 | €14,342 | €8,578 | -€5,764 | -40.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,342 | €8,578 | -€5,764 | -40.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.