HINNOYA: 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.
HINNOYA
Largest movements
- Tangible fixed assets +€415,438
up €415,438 (+210.6%), from €197,231 to €612,669
of which Land and buildings: +€414,700
- Receivables within one year -€38,009
down €38,009 (-53.2%), from €71,417 to €33,408
- Cash +€31,040
up €31,040 (+1041.5%), from €2,980 to €34,021
mainly Debts after one year (+€406,000) and Depreciation (+€69,312)
- Debts after one year +€406,000
up €406,000 (+270.7%), from €150,000 to €556,000
- Depreciation +€41,543
up €41,543 (+149.6%), from €27,769 to €69,312
- Gross operating margin +€36,848
up €36,848 (+80.3%), from €45,872 to €82,720
- Financial charges +€3,511
up €3,511 (+107.8%), from €3,258 to €6,768
- Other operating charges +€3,047
up €3,047 (+142.1%), from €2,144 to €5,191
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 | €271,899 | €680,362 | +€408,463 | +150.2% |
| Fixed assets | 21/28 | €197,231 | €612,669 | +€415,438 | +210.6% |
| Tangible fixed assets | 22/27 | €197,231 | €612,669 | +€415,438 | +210.6% |
| Land and buildings | 22 | €197,231 | €611,931 | +€414,700 | +210.3% |
| Plant, machinery and equipment | 23 | - | €738 | +€738 | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €74,667 | €67,692 | -€6,975 | -9.3% |
| Amounts receivable within one year | 40/41 | €71,417 | €33,408 | -€38,009 | -53.2% |
| Trade receivables | 40 | €71,417 | €33,408 | -€38,009 | -53.2% |
| Cash at bank and in hand | 54/58 | €2,980 | €34,021 | +€31,040 | +1041.5% |
| Deferred charges and accrued income | 490/1 | €270 | €264 | -€7 | -2.4% |
| Total equity and liabilities | 10/49 | €271,899 | €680,362 | +€408,463 | +150.2% |
| Equity | 10/15 | €32,074 | €34,141 | +€2,067 | +6.4% |
| Contributions | 10/11 | €38,500 | €38,500 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€6,426 | -€4,359 | +€2,067 | +32.2% |
| Amounts payable | 17/49 | €239,824 | €646,220 | +€406,396 | +169.5% |
| Amounts payable after more than one year | 17 | €150,000 | €556,000 | +€406,000 | +270.7% |
| Financial debts | 170/4 | €150,000 | €556,000 | +€406,000 | +270.7% |
| Amounts payable within one year | 42/48 | €87,574 | €90,220 | +€2,646 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €24,000 | €24,000 | = | 0.0% |
| Trade debts | 44 | €1,542 | €947 | -€595 | -38.6% |
| Suppliers | 440/4 | €1,542 | €947 | -€595 | -38.6% |
| Taxes, remuneration and social security | 45 | €1,252 | €4,493 | +€3,241 | +259.0% |
| Taxes | 450/3 | €1,252 | €4,493 | +€3,241 | +259.0% |
| Other amounts payable | 47/48 | €60,781 | €60,781 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,250 | €0 | -€2,250 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,769 | €69,312 | +€41,543 | +149.6% |
| Other operating charges | 640/8 | €2,144 | €5,191 | +€3,047 | +142.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €45,872 | €82,720 | +€36,848 | +80.3% |
| Operating profit (loss) | 9901 | €15,960 | €8,217 | -€7,743 | -48.5% |
| Financial income | 75/76B | €0 | €618 | +€618 | +1029450.0% |
| Recurring financial income | 75 | €0 | €618 | +€618 | +1029450.0% |
| Financial charges | 65/66B | €3,258 | €6,768 | +€3,511 | +107.8% |
| Recurring financial charges | 65 | €3,258 | €6,768 | +€3,511 | +107.8% |
| Profit (loss) for the period before taxes | 9903 | €12,703 | €2,067 | -€10,636 | -83.7% |
| Profit (loss) for the period | 9904 | €12,703 | €2,067 | -€10,636 | -83.7% |
| Transfer from tax-exempt reserves | 789 | €816 | €0 | -€816 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,519 | €2,067 | -€11,452 | -84.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.