HINDO-FISC: 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.
HINDO-FISC
Largest movements
- Cash +€24,616
up €24,616 (+44.9%), from €54,885 to €79,501
mainly Receivables within one year (+€13,913) and Net result for the year (+€12,400)
- Receivables within one year -€13,913
down €13,913 (-16.5%), from €84,418 to €70,505
of which Trade receivables: -€14,751
- Tangible fixed assets -€8,870
down €8,870 (-44.8%), from €19,783 to €10,914
- Profit (loss) carried forward +€12,400
up €12,400 (+21.6%), from €57,360 to €69,759
- Tax, wage and social debts -€11,065
down €11,065 (-17.4%), from €63,481 to €52,417
of which Taxes: -€6,059
- Trade debts +€5,559
up €5,559 (+71.8%), from €7,738 to €13,297
- Debts after one year -€5,200
down €5,200 (-70.6%), from €7,367 to €2,167
- Gross operating margin -€7,626
down €7,626 (-4.8%), from €159,482 to €151,855
- Staff costs -€2,294
down €2,294 (-1.8%), from €124,618 to €122,324
- Other operating charges +€1,925
up €1,925 (+2,027%), from €95 to €2,020
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €159,246 | €160,940 | +€1,694 | +1.1% |
| Fixed assets | 21/28 | €19,803 | €10,934 | -€8,870 | -44.8% |
| Tangible fixed assets | 22/27 | €19,783 | €10,914 | -€8,870 | -44.8% |
| Furniture and vehicles | 24 | €19,783 | €10,914 | -€8,870 | -44.8% |
| Financial fixed assets | 28 | €20 | €20 | = | 0.0% |
| Current assets | 29/58 | €139,442 | €150,006 | +€10,564 | +7.6% |
| Amounts receivable within one year | 40/41 | €84,418 | €70,505 | -€13,913 | -16.5% |
| Trade receivables | 40 | €84,418 | €69,668 | -€14,751 | -17.5% |
| Other amounts receivable | 41 | - | €837 | +€837 | |
| Cash at bank and in hand | 54/58 | €54,885 | €79,501 | +€24,616 | +44.9% |
| Deferred charges and accrued income | 490/1 | €140 | - | -€140 | |
| Total equity and liabilities | 10/49 | €159,246 | €160,940 | +€1,694 | +1.1% |
| Equity | 10/15 | €75,460 | €87,859 | +€12,400 | +16.4% |
| Contributions | 10/11 | €16,200 | €16,200 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,360 | €69,759 | +€12,400 | +21.6% |
| Amounts payable | 17/49 | €83,786 | €73,080 | -€10,706 | -12.8% |
| Amounts payable after more than one year | 17 | €7,367 | €2,167 | -€5,200 | -70.6% |
| Financial debts | 170/4 | €7,367 | €2,167 | -€5,200 | -70.6% |
| Amounts payable within one year | 42/48 | €76,419 | €70,914 | -€5,506 | -7.2% |
| Financial debts | 43 | €5,200 | €5,200 | = | 0.0% |
| Credit institutions | 430/8 | €5,200 | €5,200 | = | 0.0% |
| Trade debts | 44 | €7,738 | €13,297 | +€5,559 | +71.8% |
| Suppliers | 440/4 | €7,738 | €13,297 | +€5,559 | +71.8% |
| Taxes, remuneration and social security | 45 | €63,481 | €52,417 | -€11,065 | -17.4% |
| Taxes | 450/3 | €23,697 | €17,638 | -€6,059 | -25.6% |
| Remuneration and social security | 454/9 | €39,784 | €34,778 | -€5,006 | -12.6% |
| Remuneration, social security and pensions | 62 | €124,618 | €122,324 | -€2,294 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,779 | €8,870 | +€91 | +1.0% |
| Other operating charges | 640/8 | €95 | €2,020 | +€1,925 | +2,027% |
| Gross operating margin | 9900 | €159,482 | €151,855 | -€7,626 | -4.8% |
| Operating profit (loss) | 9901 | €25,990 | €18,642 | -€7,349 | -28.3% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €341 | €330 | -€11 | -3.1% |
| Recurring financial charges | 65 | €341 | €330 | -€11 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €25,650 | €18,316 | -€7,334 | -28.6% |
| Income taxes | 67/77 | €7,217 | €5,916 | -€1,301 | -18.0% |
| Profit (loss) for the period | 9904 | €18,433 | €12,400 | -€6,033 | -32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,433 | €12,400 | -€6,033 | -32.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.