HIROKI: 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.
HIROKI
Largest movements
- Cash -€14,868
down €14,868 (-18.3%), from €81,308 to €66,440
mainly Deferred charges and accrued income (-€9,992) and Tax, wage and social debts (-€4,058)
- Deferred charges and accrued income +€9,992
up €9,992 (+1225.6%), from €815 to €10,807
- Tangible fixed assets +€1,221
up €1,221 (+61.0%), from €2,001 to €3,222
of which Plant, machinery and equipment: +€1,664
- Receivables within one year -€1,040
down €1,040 (-79.5%), from €1,308 to €268
- Tax, wage and social debts -€4,058
down €4,058 (-22.8%), from €17,787 to €13,730
- Trade debts -€1,680
down €1,680 (-97.5%), from €1,723 to €43
- Other operating charges +€714
up €714 (+301.5%), from €237 to €950
- Depreciation +€544
up €544 (+58.8%), from €924 to €1,468
- Gross operating margin -€80
down €80 (-1.5%), from €5,387 to €5,307
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 | €85,431 | €80,737 | -€4,695 | -5.5% |
| Fixed assets | 21/28 | €2,001 | €3,222 | +€1,221 | +61.0% |
| Tangible fixed assets | 22/27 | €2,001 | €3,222 | +€1,221 | +61.0% |
| Plant, machinery and equipment | 23 | - | €1,664 | +€1,664 | |
| Furniture and vehicles | 24 | €2,001 | €1,558 | -€443 | -22.1% |
| Current assets | 29/58 | €83,430 | €77,515 | -€5,916 | -7.1% |
| Amounts receivable within one year | 40/41 | €1,308 | €268 | -€1,040 | -79.5% |
| Other amounts receivable | 41 | €1,308 | €268 | -€1,040 | -79.5% |
| Cash at bank and in hand | 54/58 | €81,308 | €66,440 | -€14,868 | -18.3% |
| Deferred charges and accrued income | 490/1 | €815 | €10,807 | +€9,992 | +1225.6% |
| Total equity and liabilities | 10/49 | €85,431 | €80,737 | -€4,695 | -5.5% |
| Equity | 10/15 | €63,762 | €64,260 | +€499 | +0.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,662 | €64,160 | +€499 | +0.8% |
| Amounts payable | 17/49 | €21,670 | €16,476 | -€5,193 | -24.0% |
| Amounts payable within one year | 42/48 | €20,370 | €15,176 | -€5,193 | -25.5% |
| Trade debts | 44 | €1,723 | €43 | -€1,680 | -97.5% |
| Suppliers | 440/4 | €1,723 | €43 | -€1,680 | -97.5% |
| Taxes, remuneration and social security | 45 | €17,787 | €13,730 | -€4,058 | -22.8% |
| Taxes | 450/3 | €17,787 | €13,730 | -€4,058 | -22.8% |
| Other amounts payable | 47/48 | €859 | €1,403 | +€544 | +63.4% |
| Accrued charges and deferred income | 492/3 | €1,300 | €1,300 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €924 | €1,468 | +€544 | +58.8% |
| Other operating charges | 640/8 | €237 | €950 | +€714 | +301.5% |
| Gross operating margin | 9900 | €5,387 | €5,307 | -€80 | -1.5% |
| Operating profit (loss) | 9901 | €4,226 | €2,889 | -€1,338 | -31.7% |
| Financial income | 75/76B | €45 | €1 | -€44 | -98.0% |
| Recurring financial income | 75 | €45 | €1 | -€44 | -98.0% |
| Financial charges | 65/66B | €179 | €150 | -€29 | -16.3% |
| Recurring financial charges | 65 | €179 | €150 | -€29 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €4,092 | €2,740 | -€1,353 | -33.1% |
| Income taxes | 67/77 | €1,367 | €1,408 | +€41 | +3.0% |
| Profit (loss) for the period | 9904 | €2,725 | €1,332 | -€1,393 | -51.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,725 | €1,332 | -€1,393 | -51.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.