HINNY: 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.
HINNY
Largest movements
- Current investments -€139,000
down €139,000 (-100%), from €139,000 to €0
- Tangible fixed assets -€62,041
down €62,041 (-2.7%), from €2.3m to €2.2m
of which Land and buildings: -€60,112
- Other debts -€75,027
down €75,027 (-13.0%), from €575,237 to €500,210
- Current portion of long-term debt -€51,691
down €51,691 (-80.9%), from €63,934 to €12,243
- Short-term financial debts -€34,128
down €34,128 (-18.0%), from €190,004 to €155,876
- Gross operating margin -€207,961
down €207,961 (-70.3%), from €295,938 to €87,976
- Financial charges -€14,069
down €14,069 (-60.5%), from €23,256 to €9,188
of which Non-recurring financial charges: -€901,884
- Taxes -€12,088
down €12,088 (-67.4%), from €17,935 to €5,847
- Financial income -€3,159
down €3,159 (-75.6%), from €4,181 to €1,022
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 | €2,477,039 | €2,280,959 | -€196,080 | -7.9% |
| Fixed assets | 21/28 | €2,288,003 | €2,225,962 | -€62,041 | -2.7% |
| Tangible fixed assets | 22/27 | €2,287,103 | €2,225,062 | -€62,041 | -2.7% |
| Land and buildings | 22 | €2,280,245 | €2,220,133 | -€60,112 | -2.6% |
| Plant, machinery and equipment | 23 | €3,565 | €2,942 | -€623 | -17.5% |
| Furniture and vehicles | 24 | €3,293 | €1,987 | -€1,307 | -39.7% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €189,037 | €54,998 | -€134,039 | -70.9% |
| Amounts receivable within one year | 40/41 | €16,808 | €16,670 | -€138 | -0.8% |
| Trade receivables | 40 | €7,341 | €1,144 | -€6,197 | -84.4% |
| Other amounts receivable | 41 | €9,467 | €15,525 | +€6,059 | +64.0% |
| Current investments | 50/53 | €139,000 | €0 | -€139,000 | -100% |
| Cash at bank and in hand | 54/58 | €21,145 | €29,828 | +€8,683 | +41.1% |
| Deferred charges and accrued income | 490/1 | €12,084 | €8,500 | -€3,584 | -29.7% |
| Total equity and liabilities | 10/49 | €2,477,039 | €2,280,959 | -€196,080 | -7.9% |
| Equity | 10/15 | €1,599,906 | €1,590,666 | -€9,239 | -0.6% |
| Contributions | 10/11 | €1,700,095 | €1,700,095 | = | 0.0% |
| Reserves | 13 | €46,325 | €46,325 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,724 | €1,724 | = | 0.0% |
| Distributable reserves | 133 | €44,602 | €44,602 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€146,514 | -€155,753 | -€9,239 | -6.3% |
| Amounts payable | 17/49 | €877,134 | €690,293 | -€186,841 | -21.3% |
| Amounts payable after more than one year | 17 | €15,326 | €3,083 | -€12,243 | -79.9% |
| Financial debts | 170/4 | €15,326 | €3,083 | -€12,243 | -79.9% |
| Amounts payable within one year | 42/48 | €849,824 | €683,195 | -€166,629 | -19.6% |
| Current portion of amounts payable after more than one year | 42 | €63,934 | €12,243 | -€51,691 | -80.9% |
| Financial debts | 43 | €190,004 | €155,876 | -€34,128 | -18.0% |
| Credit institutions | 430/8 | €190,004 | €155,876 | -€34,128 | -18.0% |
| Trade debts | 44 | €11,115 | €8,026 | -€3,089 | -27.8% |
| Suppliers | 440/4 | €11,115 | €8,026 | -€3,089 | -27.8% |
| Taxes, remuneration and social security | 45 | €9,534 | €6,840 | -€2,694 | -28.3% |
| Taxes | 450/3 | €9,534 | €6,840 | -€2,694 | -28.3% |
| Other amounts payable | 47/48 | €575,237 | €500,210 | -€75,027 | -13.0% |
| Accrued charges and deferred income | 492/3 | €11,984 | €4,015 | -€7,968 | -66.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,324 | €67,098 | +€1,774 | +2.7% |
| Other operating charges | 640/8 | €15,223 | €16,105 | +€882 | +5.8% |
| Gross operating margin | 9900 | €295,938 | €87,976 | -€207,961 | -70.3% |
| Operating profit (loss) | 9901 | €215,391 | €4,774 | -€210,617 | -97.8% |
| Financial income | 75/76B | €4,181 | €1,022 | -€3,159 | -75.6% |
| Recurring financial income | 75 | €4,181 | €1,022 | -€3,159 | -75.6% |
| Financial charges | 65/66B | €23,256 | €9,188 | -€14,069 | -60.5% |
| Recurring financial charges | 65 | -€878,627 | €9,188 | +€887,815 | |
| Non-recurring financial charges | 66B | €901,884 | €0 | -€901,884 | -100% |
| Profit (loss) for the period before taxes | 9903 | €196,316 | -€3,392 | -€199,708 | |
| Income taxes | 67/77 | €17,935 | €5,847 | -€12,088 | -67.4% |
| Profit (loss) for the period | 9904 | €178,381 | -€9,239 | -€187,620 | |
| Profit (loss) for the period to be appropriated | 9905 | €178,381 | -€9,239 | -€187,620 |
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 16 October 2026 via checked.be.