HiNode: 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.
HiNode
Largest movements
- Stocks and contracts -€1,675
down €1,675 (-76.1%), from €2,200 to €525
- Receivables within one year -€609
no longer reported in 2024 (was €609)
- Cash -€260
no longer reported in 2024 (was €260)
mainly Tax, wage and social debts (-€5,144) and Net result for the year (-€2,225)
- Tangible fixed assets -€100
down €100 (-26.3%), from €380 to €280
- Tax, wage and social debts -€5,144
down €5,144 (-89.6%), from €5,742 to €599
of which Remuneration and social security: -€2,964
- Other debts +€5,088
up €5,088 (+121.5%), from €4,189 to €9,278
- Profit (loss) carried forward -€2,225
down €2,225 (-23.0%), from -€9,656 to -€11,880
- Trade debts -€445
down €445 (-21.2%), from €2,104 to €1,659
- Accrued charges and deferred income +€82
up €82 (+119.6%), from €68 to €150
- Gross operating margin +€8,352
up €8,352 (+81.2%), from -€10,289 to -€1,936
- Other operating charges -€192
down €192 (-95.5%), from €201 to €9
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.
Cash bridge derived
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 | €3,449 | €805 | -€2,644 | -76.7% |
| Fixed assets | 21/28 | €380 | €280 | -€100 | -26.3% |
| Tangible fixed assets | 22/27 | €380 | €280 | -€100 | -26.3% |
| Furniture and vehicles | 24 | €380 | €280 | -€100 | -26.3% |
| Current assets | 29/58 | €3,069 | €525 | -€2,544 | -82.9% |
| Stocks and contracts in progress | 3 | €2,200 | €525 | -€1,675 | -76.1% |
| Stocks | 30/36 | €2,200 | €525 | -€1,675 | -76.1% |
| Amounts receivable within one year | 40/41 | €609 | - | -€609 | |
| Other amounts receivable | 41 | €609 | - | -€609 | |
| Cash at bank and in hand | 54/58 | €260 | - | -€260 | |
| Total equity and liabilities | 10/49 | €3,449 | €805 | -€2,644 | -76.7% |
| Equity | 10/15 | -€8,656 | -€10,880 | -€2,225 | -25.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,656 | -€11,880 | -€2,225 | -23.0% |
| Amounts payable | 17/49 | €12,104 | €11,685 | -€419 | -3.5% |
| Amounts payable within one year | 42/48 | €12,036 | €11,535 | -€501 | -4.2% |
| Trade debts | 44 | €2,104 | €1,659 | -€445 | -21.2% |
| Suppliers | 440/4 | €2,104 | €1,659 | -€445 | -21.2% |
| Taxes, remuneration and social security | 45 | €5,742 | €599 | -€5,144 | -89.6% |
| Taxes | 450/3 | €2,778 | €599 | -€2,180 | -78.5% |
| Remuneration and social security | 454/9 | €2,964 | - | -€2,964 | |
| Other amounts payable | 47/48 | €4,189 | €9,278 | +€5,088 | +121.5% |
| Accrued charges and deferred income | 492/3 | €68 | €150 | +€82 | +119.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100 | €100 | = | 0.0% |
| Other operating charges | 640/8 | €201 | €9 | -€192 | -95.5% |
| Gross operating margin | 9900 | -€10,289 | -€1,936 | +€8,352 | +81.2% |
| Operating profit (loss) | 9901 | -€10,590 | -€2,046 | +€8,545 | +80.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €90 | €179 | +€89 | +99.2% |
| Recurring financial charges | 65 | €90 | €179 | +€89 | +99.2% |
| Profit (loss) for the period before taxes | 9903 | -€10,680 | -€2,225 | +€8,456 | +79.2% |
| Profit (loss) for the period | 9904 | -€10,680 | -€2,225 | +€8,456 | +79.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,680 | -€2,225 | +€8,456 | +79.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.