HNK Technical Solutions: 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.
HNK Technical Solutions
Largest movements
- Cash -€9,549
down €9,549 (-82.8%), from €11,535 to €1,987
mainly Trade debts (-€11,712) and Tax, wage and social debts (-€1,800)
- Deferred charges and accrued income -€3,318
no longer reported in 2025 (was €3,318)
- Receivables within one year +€1,176
up €1,176 (+17.3%), from €6,790 to €7,966
of which Other amounts receivable: +€3,605
- Tangible fixed assets +€273
up €273 (+10.7%), from €2,560 to €2,834
of which Plant, machinery and equipment: +€735
- Trade debts -€11,712
down €11,712 (-63.1%), from €18,573 to €6,861
- Profit (loss) carried forward +€2,095
up €2,095 (+486%), from €431 to €2,526
- Tax, wage and social debts -€1,800
down €1,800 (-66.7%), from €2,700 to €900
of which Remuneration and social security: -€2,700
- Depreciation -€2,116
down €2,116 (-72.0%), from €2,938 to €822
- Taxes +€900
new in 2025: €900
- Other operating charges -€702
down €702 (-36.6%), from €1,919 to €1,218
- Gross operating margin -€403
down €403 (-7.6%), from €5,326 to €4,923
- Financial income +€106
up €106 (+66.8%), from €159 to €266
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 | €24,204 | €12,786 | -€11,417 | -47.2% |
| Fixed assets | 21/28 | €2,560 | €2,834 | +€273 | +10.7% |
| Tangible fixed assets | 22/27 | €2,560 | €2,834 | +€273 | +10.7% |
| Plant, machinery and equipment | 23 | €538 | €1,273 | +€735 | +137% |
| Furniture and vehicles | 24 | €2,022 | €1,561 | -€461 | -22.8% |
| Current assets | 29/58 | €21,643 | €9,953 | -€11,691 | -54.0% |
| Amounts receivable within one year | 40/41 | €6,790 | €7,966 | +€1,176 | +17.3% |
| Trade receivables | 40 | €2,565 | €136 | -€2,428 | -94.7% |
| Other amounts receivable | 41 | €4,225 | €7,830 | +€3,605 | +85.3% |
| Cash at bank and in hand | 54/58 | €11,535 | €1,987 | -€9,549 | -82.8% |
| Deferred charges and accrued income | 490/1 | €3,318 | - | -€3,318 | |
| Total equity and liabilities | 10/49 | €24,204 | €12,786 | -€11,417 | -47.2% |
| Equity | 10/15 | €2,931 | €5,026 | +€2,095 | +71.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €431 | €2,526 | +€2,095 | +486% |
| Amounts payable | 17/49 | €21,273 | €7,761 | -€13,512 | -63.5% |
| Amounts payable within one year | 42/48 | €21,273 | €7,761 | -€13,512 | -63.5% |
| Trade debts | 44 | €18,573 | €6,861 | -€11,712 | -63.1% |
| Suppliers | 440/4 | €18,573 | €6,861 | -€11,712 | -63.1% |
| Taxes, remuneration and social security | 45 | €2,700 | €900 | -€1,800 | -66.7% |
| Taxes | 450/3 | - | €900 | +€900 | |
| Remuneration and social security | 454/9 | €2,700 | - | -€2,700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,938 | €822 | -€2,116 | -72.0% |
| Other operating charges | 640/8 | €1,919 | €1,218 | -€702 | -36.6% |
| Gross operating margin | 9900 | €5,326 | €4,923 | -€403 | -7.6% |
| Operating profit (loss) | 9901 | €469 | €2,883 | +€2,415 | +515% |
| Financial income | 75/76B | €159 | €266 | +€106 | +66.8% |
| Recurring financial income | 75 | €159 | €266 | +€106 | +66.8% |
| Financial charges | 65/66B | €197 | €154 | -€43 | -22.0% |
| Recurring financial charges | 65 | €197 | €154 | -€43 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €431 | €2,995 | +€2,564 | +595% |
| Income taxes | 67/77 | - | €900 | +€900 | |
| Profit (loss) for the period | 9904 | €431 | €2,095 | +€1,664 | +386% |
| Profit (loss) for the period to be appropriated | 9905 | €431 | €2,095 | +€1,664 | +386% |
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 19 October 2026 via checked.be.