HONG JUN: 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.
HONG JUN
Largest movements
- Tangible fixed assets +€2,263
up €2,263 (+54.3%), from €4,170 to €6,433
of which Plant, machinery and equipment: +€3,247
- Cash -€1,897
down €1,897 (-20.6%), from €9,215 to €7,318
mainly Net result for the year (-€3,887) and Investment in fixed assets (net) (-€3,573)
- Receivables within one year +€1,372
up €1,372 (+350.0%), from €392 to €1,764
of which Other amounts receivable: +€1,764
- Other debts +€5,980
up €5,980 (+73.2%), from €8,166 to €14,146
- Profit (loss) carried forward -€3,887
down €3,887 (-22.2%), from -€17,527 to -€21,414
- Tax, wage and social debts -€368
no longer reported in 2025 (was €368)
- Purchases and services -€10,117
down €10,117 (-93.8%), from €10,786 to €669
- Gross operating margin +€6,987
up €6,987 (+92.6%), from -€7,548 to -€561
- Turnover -€3,130
down €3,130 (-96.7%), from €3,238 to €108
- Other operating charges -€621
no longer reported in 2025 (was €621)
- Financial charges -€135
down €135 (-98.5%), from €137 to €2
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 | €13,777 | €15,515 | +€1,738 | +12.6% |
| Fixed assets | 21/28 | €4,170 | €6,433 | +€2,263 | +54.3% |
| Tangible fixed assets | 22/27 | €4,170 | €6,433 | +€2,263 | +54.3% |
| Plant, machinery and equipment | 23 | €656 | €3,903 | +€3,247 | +495.0% |
| Furniture and vehicles | 24 | €3,514 | €1,165 | -€2,349 | -66.8% |
| Other tangible fixed assets | 26 | - | €1,365 | +€1,365 | |
| Current assets | 29/58 | €9,607 | €9,082 | -€525 | -5.5% |
| Amounts receivable within one year | 40/41 | €392 | €1,764 | +€1,372 | +350.0% |
| Trade receivables | 40 | €392 | - | -€392 | |
| Other amounts receivable | 41 | - | €1,764 | +€1,764 | |
| Cash at bank and in hand | 54/58 | €9,215 | €7,318 | -€1,897 | -20.6% |
| Total equity and liabilities | 10/49 | €13,777 | €15,515 | +€1,738 | +12.6% |
| Equity | 10/15 | €4,823 | €936 | -€3,887 | -80.6% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €350 | €350 | = | 0.0% |
| Non-distributable reserves | 130/1 | €350 | €350 | = | 0.0% |
| Reserves not available under the articles | 1311 | €350 | €350 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,527 | -€21,414 | -€3,887 | -22.2% |
| Amounts payable | 17/49 | €8,954 | €14,579 | +€5,625 | +62.8% |
| Amounts payable within one year | 42/48 | €8,954 | €14,579 | +€5,625 | +62.8% |
| Trade debts | 44 | €420 | €433 | +€13 | +3.1% |
| Suppliers | 440/4 | €420 | €433 | +€13 | +3.1% |
| Taxes, remuneration and social security | 45 | €368 | - | -€368 | |
| Taxes | 450/3 | €368 | - | -€368 | |
| Other amounts payable | 47/48 | €8,166 | €14,146 | +€5,980 | +73.2% |
| Turnover | 70 | €3,238 | €108 | -€3,130 | -96.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €10,786 | €669 | -€10,117 | -93.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,363 | €1,310 | -€53 | -3.9% |
| Other operating charges | 640/8 | €621 | - | -€621 | |
| Non-recurring operating charges | 66A | - | €2,014 | +€2,014 | |
| Gross operating margin | 9900 | -€7,548 | -€561 | +€6,987 | +92.6% |
| Operating profit (loss) | 9901 | -€9,532 | -€3,885 | +€5,647 | +59.2% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €137 | €2 | -€135 | -98.5% |
| Recurring financial charges | 65 | €137 | €2 | -€135 | -98.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,667 | -€3,887 | +€5,780 | +59.8% |
| Profit (loss) for the period | 9904 | -€9,667 | -€3,887 | +€5,780 | +59.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,667 | -€3,887 | +€5,780 | +59.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.