HMY TECHNICS: 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.
HMY TECHNICS
Largest movements
- Cash +€41,828
up €41,828 (+341%), from €12,265 to €54,094
mainly Debts after one year (+€54,718) and Net result for the year (+€44,385)
- Tangible fixed assets -€6,476
no longer reported in 2025 (was €6,476)
of which Furniture and vehicles: -€3,891
- Other debts -€57,780
no longer reported in 2025 (was €57,780)
- Debts after one year +€54,718
new in 2025: €54,718
- Profit (loss) carried forward +€44,385
up €44,385, from -€43,852 to €533
- Tax, wage and social debts -€6,422
down €6,422 (-96.1%), from €6,685 to €262
of which Remuneration and social security: -€5,741
- Staff costs -€36,497
no longer reported in 2025 (was €36,497)
- Gross operating margin +€32,746
up €32,746 (+222%), from €14,723 to €47,469
- Depreciation -€1,232
down €1,232 (-46.4%), from €2,657 to €1,425
- Financial charges +€663
up €663 (+1,854%), from €36 to €699
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 | €21,613 | €56,514 | +€34,900 | +161% |
| Fixed assets | 21/28 | €6,614 | - | -€6,614 | |
| Tangible fixed assets | 22/27 | €6,476 | - | -€6,476 | |
| Plant, machinery and equipment | 23 | €2,585 | - | -€2,585 | |
| Furniture and vehicles | 24 | €3,891 | - | -€3,891 | |
| Financial fixed assets | 28 | €138 | - | -€138 | |
| Current assets | 29/58 | €14,999 | €56,514 | +€41,514 | +277% |
| Amounts receivable within one year | 40/41 | €2,734 | €2,420 | -€314 | -11.5% |
| Trade receivables | 40 | - | €2,420 | +€2,420 | |
| Other amounts receivable | 41 | €2,734 | - | -€2,734 | |
| Cash at bank and in hand | 54/58 | €12,265 | €54,094 | +€41,828 | +341% |
| Total equity and liabilities | 10/49 | €21,613 | €56,514 | +€34,900 | +161% |
| Equity | 10/15 | -€42,852 | €1,533 | +€44,385 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,852 | €533 | +€44,385 | |
| Amounts payable | 17/49 | €64,465 | €54,980 | -€9,485 | -14.7% |
| Amounts payable after more than one year | 17 | - | €54,718 | +€54,718 | |
| Other amounts payable | 178/9 | - | €54,718 | +€54,718 | |
| Amounts payable within one year | 42/48 | €64,465 | €262 | -€64,202 | -99.6% |
| Taxes, remuneration and social security | 45 | €6,685 | €262 | -€6,422 | -96.1% |
| Taxes | 450/3 | €944 | €262 | -€681 | -72.2% |
| Remuneration and social security | 454/9 | €5,741 | - | -€5,741 | |
| Other amounts payable | 47/48 | €57,780 | - | -€57,780 | |
| Remuneration, social security and pensions | 62 | €36,497 | - | -€36,497 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,657 | €1,425 | -€1,232 | -46.4% |
| Other operating charges | 640/8 | €317 | €444 | +€126 | +39.8% |
| Non-recurring operating charges | 66A | - | €517 | +€517 | |
| Gross operating margin | 9900 | €14,723 | €47,469 | +€32,746 | +222% |
| Operating profit (loss) | 9901 | -€24,748 | €45,083 | +€69,831 | |
| Financial charges | 65/66B | €36 | €699 | +€663 | +1,854% |
| Recurring financial charges | 65 | €36 | €699 | +€663 | +1,854% |
| Profit (loss) for the period before taxes | 9903 | -€24,784 | €44,385 | +€69,169 | |
| Profit (loss) for the period | 9904 | -€24,784 | €44,385 | +€69,169 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,784 | €44,385 | +€69,169 |
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 24 October 2026 via checked.be.