HRMNS: 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.
HRMNS
Largest movements
- Receivables within one year -€8,803
down €8,803 (-97.6%), from €9,016 to €213
of which Other amounts receivable: -€7,916
- Profit (loss) carried forward -€8,936
down €8,936, from €2,763 to -€6,173
- Other debts +€412
new in 2025: €412
- Tax, wage and social debts -€271
down €271 (-36.4%), from €746 to €474
- Gross operating margin -€10,552
down €10,552, from €1,966 to -€8,586
- Taxes -€438
no longer reported in 2025 (was €438)
- Financial charges +€205
up €205 (+946%), from €22 to €226
- Financial income -€171
no longer reported in 2025 (was €171)
- Other operating charges +€124
new in 2025: €124
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 | €9,415 | €615 | -€8,800 | -93.5% |
| Fixed assets | 21/28 | €357 | €357 | = | 0.0% |
| Financial fixed assets | 28 | €357 | €357 | = | 0.0% |
| Current assets | 29/58 | €9,058 | €258 | -€8,800 | -97.2% |
| Amounts receivable within one year | 40/41 | €9,016 | €213 | -€8,803 | -97.6% |
| Trade receivables | 40 | €887 | - | -€887 | |
| Other amounts receivable | 41 | €8,129 | €213 | -€7,916 | -97.4% |
| Cash at bank and in hand | 54/58 | - | €11 | +€11 | |
| Deferred charges and accrued income | 490/1 | €42 | €33 | -€9 | -21.5% |
| Total equity and liabilities | 10/49 | €9,415 | €615 | -€8,800 | -93.5% |
| Equity | 10/15 | €7,763 | -€1,173 | -€8,936 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,763 | -€6,173 | -€8,936 | |
| Amounts payable | 17/49 | €1,652 | €1,788 | +€136 | +8.2% |
| Amounts payable within one year | 42/48 | €1,652 | €1,788 | +€136 | +8.2% |
| Financial debts | 43 | €2 | - | -€2 | |
| Credit institutions | 430/8 | €2 | - | -€2 | |
| Trade debts | 44 | €904 | €901 | -€3 | -0.3% |
| Suppliers | 440/4 | €904 | €901 | -€3 | -0.3% |
| Taxes, remuneration and social security | 45 | €746 | €474 | -€271 | -36.4% |
| Taxes | 450/3 | €746 | €474 | -€271 | -36.4% |
| Other amounts payable | 47/48 | - | €412 | +€412 | |
| Non-recurring operating income | 76A | €1,799 | €270 | -€1,529 | -85.0% |
| Other operating charges | 640/8 | - | €124 | +€124 | |
| Gross operating margin | 9900 | €1,966 | -€8,586 | -€10,552 | |
| Operating profit (loss) | 9901 | €1,966 | -€8,710 | -€10,676 | |
| Financial income | 75/76B | €171 | - | -€171 | |
| Recurring financial income | 75 | €171 | - | -€171 | |
| Financial charges | 65/66B | €22 | €226 | +€205 | +946% |
| Recurring financial charges | 65 | €22 | €226 | +€205 | +946% |
| Profit (loss) for the period before taxes | 9903 | €2,116 | -€8,936 | -€11,052 | |
| Income taxes | 67/77 | €438 | - | -€438 | |
| Profit (loss) for the period | 9904 | €1,678 | -€8,936 | -€10,614 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,678 | -€8,936 | -€10,614 |
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 15 October 2026 via checked.be.