HUNTER EN COLMAN: 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.
HUNTER EN COLMAN
Largest movements
- Cash -€227,358
down €227,358 (-82.4%), from €275,811 to €48,452
mainly Contributions, distributions and other (-€500,000) and Other debts (-€220,000)
- Deferred charges and accrued income -€72,985
down €72,985 (-14.6%), from €500,898 to €427,913
- Receivables within one year -€25,106
down €25,106 (-17.2%), from €146,000 to €120,894
of which Trade receivables: -€100,000
- Reserves -€252,993
down €252,993 (-36.4%), from €694,424 to €441,431
of which Distributable reserves: -€252,993
- Other debts -€220,000
down €220,000 (-30.6%), from €720,000 to €500,000
- Trade debts +€100,298
up €100,298 (+291%), from €34,444 to €134,742
- Tax, wage and social debts +€46,402
up €46,402 (+175%), from €26,542 to €72,945
of which Remuneration and social security: +€37,081
- Staff costs +€450,866
up €450,866 (+307%), from €146,787 to €597,653
- Gross operating margin -€199,608
down €199,608 (-30.8%), from €648,413 to €448,805
- Taxes -€125,612
down €125,612 (-99.1%), from €126,733 to €1,122
- Financial income -€101,631
down €101,631 (-20.3%), from €499,998 to €398,366
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 | €1,661,410 | €1,335,117 | -€326,293 | -19.6% |
| Fixed assets | 21/28 | €738,702 | €737,858 | -€844 | -0.1% |
| Tangible fixed assets | 22/27 | €3,797 | €2,953 | -€844 | -22.2% |
| Furniture and vehicles | 24 | €3,797 | €2,953 | -€844 | -22.2% |
| Financial fixed assets | 28 | €734,905 | €734,905 | = | 0.0% |
| Current assets | 29/58 | €922,708 | €597,259 | -€325,449 | -35.3% |
| Amounts receivable within one year | 40/41 | €146,000 | €120,894 | -€25,106 | -17.2% |
| Trade receivables | 40 | €121,000 | €21,000 | -€100,000 | -82.6% |
| Other amounts receivable | 41 | €25,000 | €99,894 | +€74,894 | +300% |
| Cash at bank and in hand | 54/58 | €275,811 | €48,452 | -€227,358 | -82.4% |
| Deferred charges and accrued income | 490/1 | €500,898 | €427,913 | -€72,985 | -14.6% |
| Total equity and liabilities | 10/49 | €1,661,410 | €1,335,117 | -€326,293 | -19.6% |
| Equity | 10/15 | €880,424 | €627,431 | -€252,993 | -28.7% |
| Contributions | 10/11 | €186,000 | €186,000 | = | 0.0% |
| Capital | 10 | €186,000 | €186,000 | = | 0.0% |
| Issued capital | 100 | €186,000 | €186,000 | = | 0.0% |
| Reserves | 13 | €694,424 | €441,431 | -€252,993 | -36.4% |
| Non-distributable reserves | 130/1 | €18,600 | €18,600 | = | 0.0% |
| Legal reserve | 130 | €18,600 | €18,600 | = | 0.0% |
| Distributable reserves | 133 | €675,824 | €422,831 | -€252,993 | -37.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €780,986 | €707,686 | -€73,300 | -9.4% |
| Amounts payable within one year | 42/48 | €780,986 | €707,686 | -€73,300 | -9.4% |
| Trade debts | 44 | €34,444 | €134,742 | +€100,298 | +291% |
| Suppliers | 440/4 | €34,444 | €134,742 | +€100,298 | +291% |
| Taxes, remuneration and social security | 45 | €26,542 | €72,945 | +€46,402 | +175% |
| Taxes | 450/3 | €14,587 | €23,908 | +€9,322 | +63.9% |
| Remuneration and social security | 454/9 | €11,956 | €49,037 | +€37,081 | +310% |
| Other amounts payable | 47/48 | €720,000 | €500,000 | -€220,000 | -30.6% |
| Remuneration, social security and pensions | 62 | €146,787 | €597,653 | +€450,866 | +307% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €423 | €844 | +€421 | +99.5% |
| Other operating charges | 640/8 | €223 | €55 | -€168 | -75.3% |
| Gross operating margin | 9900 | €648,413 | €448,805 | -€199,608 | -30.8% |
| Operating profit (loss) | 9901 | €500,980 | -€149,747 | -€650,727 | |
| Financial income | 75/76B | €499,998 | €398,366 | -€101,631 | -20.3% |
| Recurring financial income | 75 | €499,998 | €398,366 | -€101,631 | -20.3% |
| Financial charges | 65/66B | €375 | €491 | +€116 | +30.8% |
| Recurring financial charges | 65 | €375 | €491 | +€116 | +30.8% |
| Profit (loss) for the period before taxes | 9903 | €1,000,602 | €248,128 | -€752,474 | -75.2% |
| Income taxes | 67/77 | €126,733 | €1,122 | -€125,612 | -99.1% |
| Profit (loss) for the period | 9904 | €873,869 | €247,007 | -€626,862 | -71.7% |
| Profit (loss) for the period to be appropriated | 9905 | €873,869 | €247,007 | -€626,862 | -71.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.