HUNGAROM: 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.
HUNGAROM
Largest movements
- Cash -€9,469
down €9,469 (-16.4%), from €57,789 to €48,320
mainly Debts after one year (-€6,650) and Investment in fixed assets (net) (-€5,950)
- Stocks and contracts +€1,690
up €1,690 (+180.7%), from €935 to €2,625
- Receivables within one year +€1,356
up €1,356 (+13.4%), from €10,156 to €11,512
of which Other amounts receivable: +€4,804
- Debts after one year -€6,650
no longer reported in 2025 (was €6,650)
- Trade debts +€3,640
up €3,640 (+112.9%), from €3,224 to €6,864
of which Suppliers: +€3,640
- Profit (loss) carried forward -€3,239
down €3,239 (-19.4%), from €16,725 to €13,486
- Gross operating margin -€21,838
down €21,838 (-72.2%), from €30,244 to €8,407
- Taxes -€3,115
no longer reported in 2025 (was €3,115)
- Other operating charges +€1,960
up €1,960 (+84.2%), from €2,328 to €4,287
- Financial charges -€1,139
down €1,139 (-42.8%), from €2,663 to €1,524
- Depreciation +€314
up €314 (+5.7%), from €5,531 to €5,845
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 | €88,288 | €82,292 | -€5,995 | -6.8% |
| Fixed assets | 21/28 | €16,673 | €16,778 | +€105 | +0.6% |
| Tangible fixed assets | 22/27 | €16,173 | €16,278 | +€105 | +0.6% |
| Plant, machinery and equipment | 23 | €14,033 | €15,265 | +€1,232 | +8.8% |
| Furniture and vehicles | 24 | €2,140 | €1,012 | -€1,127 | -52.7% |
| Other tangible fixed assets | 26 | €0 | - | -€0 | |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €71,615 | €65,515 | -€6,100 | -8.5% |
| Stocks and contracts in progress | 3 | €935 | €2,625 | +€1,690 | +180.7% |
| Stocks | 30/36 | €935 | €2,625 | +€1,690 | +180.7% |
| Amounts receivable within one year | 40/41 | €10,156 | €11,512 | +€1,356 | +13.4% |
| Trade receivables | 40 | €8,474 | €5,026 | -€3,448 | -40.7% |
| Other amounts receivable | 41 | €1,682 | €6,486 | +€4,804 | +285.6% |
| Cash at bank and in hand | 54/58 | €57,789 | €48,320 | -€9,469 | -16.4% |
| Deferred charges and accrued income | 490/1 | €2,735 | €3,057 | +€323 | +11.8% |
| Total equity and liabilities | 10/49 | €88,288 | €82,292 | -€5,995 | -6.8% |
| Equity | 10/15 | €67,925 | €64,686 | -€3,239 | -4.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €45,000 | €45,000 | = | 0.0% |
| Distributable reserves | 133 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,725 | €13,486 | -€3,239 | -19.4% |
| Amounts payable | 17/49 | €20,363 | €17,606 | -€2,757 | -13.5% |
| Amounts payable after more than one year | 17 | €6,650 | - | -€6,650 | |
| Financial debts | 170/4 | €6,650 | - | -€6,650 | |
| Amounts payable within one year | 42/48 | €13,713 | €17,606 | +€3,893 | +28.4% |
| Current portion of amounts payable after more than one year | 42 | €6,328 | €6,650 | +€322 | +5.1% |
| Trade debts | 44 | €3,224 | €6,864 | +€3,640 | +112.9% |
| Suppliers | 440/4 | €3,224 | €6,864 | +€3,640 | +112.9% |
| Bills of exchange payable | 441 | €0 | - | -€0 | |
| Taxes, remuneration and social security | 45 | €4,161 | €4,092 | -€68 | -1.6% |
| Taxes | 450/3 | €4,161 | €4,072 | -€88 | -2.1% |
| Remuneration and social security | 454/9 | - | €20 | +€20 | |
| Non-recurring operating income | 76A | €1,102 | - | -€1,102 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,531 | €5,845 | +€314 | +5.7% |
| Other operating charges | 640/8 | €2,328 | €4,287 | +€1,960 | +84.2% |
| Gross operating margin | 9900 | €30,244 | €8,407 | -€21,838 | -72.2% |
| Operating profit (loss) | 9901 | €22,385 | -€1,726 | -€24,112 | |
| Financial income | 75/76B | €0 | €12 | +€12 | +11630.0% |
| Recurring financial income | 75 | €0 | €12 | +€12 | +11630.0% |
| Financial charges | 65/66B | €2,663 | €1,524 | -€1,139 | -42.8% |
| Recurring financial charges | 65 | €2,663 | €1,524 | -€1,139 | -42.8% |
| Profit (loss) for the period before taxes | 9903 | €19,722 | -€3,239 | -€22,961 | |
| Income taxes | 67/77 | €3,115 | - | -€3,115 | |
| Profit (loss) for the period | 9904 | €16,607 | -€3,239 | -€19,846 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,607 | -€3,239 | -€19,846 |
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 30 September 2026 via checked.be.