HYMATEC: 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.
What changed
HYMATEC
NACE 47.812, Retail trade
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€40,697
2024 · €34,091+€6,607
Equity
€1.2m
2024 · €1.2m+€40,697
Cash
€28,734
2024 · €57,494-€28,760
Balance sheet total
€6.3m
2024 · €5.2m+€1.1m
Largest movements
Assets
- Receivables within one year +€1.4m
up €1.4m (+33.9%), from €4.1m to €5.6m
of which Trade receivables: +€1.1m
- Stocks and contracts -€190,487
down €190,487 (-32.2%), from €591,771 to €401,284
of which Contracts in progress: -€200,720
Equity and liabilities
- Other debts +€506,816
up €506,816 (+64.9%), from €781,123 to €1.3m
- Tax, wage and social debts +€412,786
up €412,786 (+117.4%), from €351,673 to €764,460
of which Remuneration and social security: +€341,929
- Trade debts +€253,614
up €253,614 (+20.0%), from €1.3m to €1.5m
Income statement
- Gross operating margin +€392,603
up €392,603 (+38.1%), from €1.0m to €1.4m
- Financial income -€283,849
down €283,849 (-90.0%), from €315,261 to €31,413
- Staff costs +€77,594
up €77,594 (+7.7%), from €1.0m to €1.1m
- Other operating charges +€61,758
up €61,758 (+193.4%), from €31,940 to €93,698
- Depreciation -€55,788
down €55,788 (-33.7%), from €165,557 to €109,769
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.
Result 2024
€34,091
Gross operating margin
+€392,603
Staff costs
-€77,594
Depreciation
+€55,788
Write-downs
+€1,519
Other operating charges
-€61,758
Financial income
-€283,849
Financial charges
-€20,119
Taxes
+€17
Result 2025
€40,697
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.
From operations
+€111,727
Investment
-€21,286
Financing
-€119,202
Cash 2024
€57,494
From operations (derived)
+€111,727
Net result for the year
+€40,697
Depreciation
+€109,769
Stocks and contracts
+€190,487
Receivables within one year
-€1.4m
Deferred charges and accrued income
-€7,956
Trade debts
+€253,614
Tax, wage and social debts
+€412,786
Other debts
+€506,816
Accrued charges and deferred income
+€13,598
Investment (derived)
-€21,286
Investment in fixed assets (net)
-€21,286
Financing
-€119,202
Debts after one year
-€60,658
Current portion of long-term debt
-€25,531
Short-term financial debts
-€33,013
Cash 2025
€28,734
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,150,694 | €6,259,003 | +€1.1m | +21.5% |
| Fixed assets | 21/28 | €300,238 | €211,755 | -€88,483 | -29.5% |
| Intangible fixed assets | 21 | €29,698 | €0 | -€29,698 | -100.0% |
| Tangible fixed assets | 22/27 | €270,540 | €211,755 | -€58,785 | -21.7% |
| Land and buildings | 22 | €70,851 | €59,033 | -€11,817 | -16.7% |
| Plant, machinery and equipment | 23 | €83,750 | €67,609 | -€16,141 | -19.3% |
| Furniture and vehicles | 24 | €13,704 | €11,241 | -€2,463 | -18.0% |
| Leasing and similar rights | 25 | €7,139 | €0 | -€7,139 | -100.0% |
| Other tangible fixed assets | 26 | €95,097 | €73,871 | -€21,226 | -22.3% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €4,850,456 | €6,047,249 | +€1.2m | +24.7% |
| Stocks and contracts in progress | 3 | €591,771 | €401,284 | -€190,487 | -32.2% |
| Stocks | 30/36 | €391,051 | €401,284 | +€10,233 | +2.6% |
| Contracts in progress | 37 | €200,720 | €0 | -€200,720 | -100.0% |
| Amounts receivable within one year | 40/41 | €4,148,637 | €5,556,722 | +€1.4m | +33.9% |
| Trade receivables | 40 | €1,986,943 | €3,058,650 | +€1.1m | +53.9% |
| Other amounts receivable | 41 | €2,161,694 | €2,498,072 | +€336,378 | +15.6% |
| Cash at bank and in hand | 54/58 | €57,494 | €28,734 | -€28,760 | -50.0% |
| Deferred charges and accrued income | 490/1 | €52,553 | €60,509 | +€7,956 | +15.1% |
| Total equity and liabilities | 10/49 | €5,150,694 | €6,259,003 | +€1.1m | +21.5% |
| Equity | 10/15 | €1,165,860 | €1,206,557 | +€40,697 | +3.5% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €607,500 | €607,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €600,000 | €600,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €483,360 | €524,057 | +€40,697 | +8.4% |
| Amounts payable | 17/49 | €3,984,834 | €5,052,446 | +€1.1m | +26.8% |
| Amounts payable after more than one year | 17 | €172,523 | €111,865 | -€60,658 | -35.2% |
| Financial debts | 170/4 | €172,523 | €111,865 | -€60,658 | -35.2% |
| Amounts payable within one year | 42/48 | €3,783,682 | €4,898,355 | +€1.1m | +29.5% |
| Current portion of amounts payable after more than one year | 42 | €88,454 | €62,922 | -€25,531 | -28.9% |
| Financial debts | 43 | €1,294,773 | €1,261,760 | -€33,013 | -2.5% |
| Credit institutions | 430/8 | €1,294,773 | €1,261,760 | -€33,013 | -2.5% |
| Trade debts | 44 | €1,267,659 | €1,521,273 | +€253,614 | +20.0% |
| Suppliers | 440/4 | €1,267,659 | €1,521,273 | +€253,614 | +20.0% |
| Taxes, remuneration and social security | 45 | €351,673 | €764,460 | +€412,786 | +117.4% |
| Taxes | 450/3 | €268,237 | €339,094 | +€70,857 | +26.4% |
| Remuneration and social security | 454/9 | €83,437 | €425,366 | +€341,929 | +409.8% |
| Other amounts payable | 47/48 | €781,123 | €1,287,940 | +€506,816 | +64.9% |
| Accrued charges and deferred income | 492/3 | €28,628 | €42,226 | +€13,598 | +47.5% |
| Non-recurring operating income | 76A | €0 | €1,000 | +€1,000 | |
| Remuneration, social security and pensions | 62 | €1,009,063 | €1,086,657 | +€77,594 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €165,557 | €109,769 | -€55,788 | -33.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,519 | €0 | -€1,519 | -100.0% |
| Other operating charges | 640/8 | €31,940 | €93,698 | +€61,758 | +193.4% |
| Gross operating margin | 9900 | €1,030,922 | €1,423,525 | +€392,603 | +38.1% |
| Operating profit (loss) | 9901 | -€177,156 | €133,401 | +€310,558 | |
| Financial income | 75/76B | €315,261 | €31,413 | -€283,849 | -90.0% |
| Recurring financial income | 75 | €315,261 | €31,413 | -€283,849 | -90.0% |
| Financial charges | 65/66B | €103,538 | €123,656 | +€20,119 | +19.4% |
| Recurring financial charges | 65 | €103,538 | €123,656 | +€20,119 | +19.4% |
| Profit (loss) for the period before taxes | 9903 | €34,567 | €41,157 | +€6,590 | +19.1% |
| Income taxes | 67/77 | €477 | €460 | -€17 | -3.5% |
| Profit (loss) for the period | 9904 | €34,091 | €40,697 | +€6,607 | +19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €34,091 | €40,697 | +€6,607 | +19.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.