HIND RABII: 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.
HIND RABII
Largest movements
- Receivables within one year +€145,568
up €145,568 (+55.7%), from €261,146 to €406,715
of which Trade receivables: +€145,210
- Stocks and contracts -€45,100
down €45,100 (-11.1%), from €405,224 to €360,124
- Tangible fixed assets -€39,059
down €39,059 (-6.7%), from €580,773 to €541,714
of which Assets under construction and advance payments: -€376,061
- Cash +€22,732
up €22,732 (+171%), from €13,279 to €36,011
mainly Advances received (+€128,100) and Net result for the year (+€93,221)
- Advances received +€128,100
up €128,100 (+461%), from €27,791 to €155,891
- Profit (loss) carried forward +€93,221
up €93,221 (+59.0%), from €158,130 to €251,351
- Debts after one year -€69,218
down €69,218 (-14.7%), from €470,144 to €400,926
of which Financial debts: -€47,714
- Trade debts -€66,316
down €66,316 (-22.6%), from €294,017 to €227,701
- Tax, wage and social debts -€15,207
down €15,207 (-30.2%), from €50,303 to €35,096
of which Taxes: -€13,325
- Gross operating margin +€230,214
up €230,214 (+432%), from €53,323 to €283,537
- Depreciation +€26,340
up €26,340 (+82.8%), from €31,827 to €58,167
- Financial income -€18,698
down €18,698 (-91.0%), from €20,542 to €1,844
of which Non-recurring financial income: -€14,700
- Staff costs -€9,375
down €9,375 (-11.0%), from €85,193 to €75,818
- Financial charges -€8,681
down €8,681 (-18.4%), from €47,225 to €38,544
of which Non-recurring financial charges: -€17,500
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 | €1,298,093 | €1,373,829 | +€75,737 | +5.8% |
| Fixed assets | 21/28 | €588,630 | €550,469 | -€38,160 | -6.5% |
| Intangible fixed assets | 21 | €7,857 | €8,405 | +€549 | +7.0% |
| Tangible fixed assets | 22/27 | €580,773 | €541,714 | -€39,059 | -6.7% |
| Land and buildings | 22 | €111,062 | €461,199 | +€350,137 | +315% |
| Plant, machinery and equipment | 23 | €38,116 | €27,746 | -€10,371 | -27.2% |
| Furniture and vehicles | 24 | €55,534 | €39,496 | -€16,038 | -28.9% |
| Leasing and similar rights | 25 | - | €13,273 | +€13,273 | |
| Assets under construction and advance payments | 27 | €376,061 | - | -€376,061 | |
| Financial fixed assets | 28 | - | €350 | +€350 | |
| Current assets | 29/58 | €709,463 | €823,360 | +€113,897 | +16.1% |
| Stocks and contracts in progress | 3 | €405,224 | €360,124 | -€45,100 | -11.1% |
| Stocks | 30/36 | €405,224 | €360,124 | -€45,100 | -11.1% |
| Amounts receivable within one year | 40/41 | €261,146 | €406,715 | +€145,568 | +55.7% |
| Trade receivables | 40 | €258,507 | €403,717 | +€145,210 | +56.2% |
| Other amounts receivable | 41 | €2,640 | €2,998 | +€358 | +13.6% |
| Cash at bank and in hand | 54/58 | €13,279 | €36,011 | +€22,732 | +171% |
| Deferred charges and accrued income | 490/1 | €29,813 | €20,510 | -€9,303 | -31.2% |
| Total equity and liabilities | 10/49 | €1,298,093 | €1,373,829 | +€75,737 | +5.8% |
| Equity | 10/15 | €268,559 | €360,139 | +€91,580 | +34.1% |
| Contributions | 10/11 | €37,500 | €37,500 | = | 0.0% |
| Reserves | 13 | €55,888 | €55,888 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,750 | €3,750 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,750 | €3,750 | = | 0.0% |
| Tax-exempt reserves | 132 | €52,138 | €52,138 | = | 0.0% |
| Profit (loss) carried forward | 14 | €158,130 | €251,351 | +€93,221 | +59.0% |
| Investment grants | 15 | €17,041 | €15,400 | -€1,641 | -9.6% |
| Amounts payable | 17/49 | €1,029,534 | €1,013,691 | -€15,843 | -1.5% |
| Amounts payable after more than one year | 17 | €470,144 | €400,926 | -€69,218 | -14.7% |
| Financial debts | 170/4 | €386,635 | €338,921 | -€47,714 | -12.3% |
| Other amounts payable | 178/9 | €83,509 | €62,005 | -€21,504 | -25.8% |
| Amounts payable within one year | 42/48 | €557,976 | €605,146 | +€47,169 | +8.5% |
| Current portion of amounts payable after more than one year | 42 | €60,865 | €61,457 | +€592 | +1.0% |
| Financial debts | 43 | €125,000 | €125,000 | = | 0.0% |
| Credit institutions | 430/8 | €125,000 | €125,000 | = | 0.0% |
| Trade debts | 44 | €294,017 | €227,701 | -€66,316 | -22.6% |
| Suppliers | 440/4 | €294,017 | €227,701 | -€66,316 | -22.6% |
| Advances received on contracts in progress | 46 | €27,791 | €155,891 | +€128,100 | +461% |
| Taxes, remuneration and social security | 45 | €50,303 | €35,096 | -€15,207 | -30.2% |
| Taxes | 450/3 | €26,097 | €12,772 | -€13,325 | -51.1% |
| Remuneration and social security | 454/9 | €24,206 | €22,324 | -€1,882 | -7.8% |
| Accrued charges and deferred income | 492/3 | €1,413 | €7,619 | +€6,206 | +439% |
| Remuneration, social security and pensions | 62 | €85,193 | €75,818 | -€9,375 | -11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,827 | €58,167 | +€26,340 | +82.8% |
| Other operating charges | 640/8 | €8,005 | €10,830 | +€2,826 | +35.3% |
| Gross operating margin | 9900 | €53,323 | €283,537 | +€230,214 | +432% |
| Operating profit (loss) | 9901 | -€71,702 | €138,721 | +€210,423 | |
| Financial income | 75/76B | €20,542 | €1,844 | -€18,698 | -91.0% |
| Recurring financial income | 75 | €5,842 | €1,844 | -€3,998 | -68.4% |
| Non-recurring financial income | 76B | €14,700 | - | -€14,700 | |
| Financial charges | 65/66B | €47,225 | €38,544 | -€8,681 | -18.4% |
| Recurring financial charges | 65 | €29,725 | €38,544 | +€8,819 | +29.7% |
| Non-recurring financial charges | 66B | €17,500 | - | -€17,500 | |
| Profit (loss) for the period before taxes | 9903 | -€98,385 | €102,021 | +€200,405 | |
| Income taxes | 67/77 | €395 | €8,800 | +€8,405 | +2,129% |
| Profit (loss) for the period | 9904 | -€98,779 | €93,221 | +€192,000 | |
| Profit (loss) for the period to be appropriated | 9905 | -€98,779 | €93,221 | +€192,000 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.