SO HAIN: 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.
SO HAIN
Largest movements
- Tangible fixed assets -€20,572
down €20,572 (-12.2%), from €168,817 to €148,245
of which Furniture and vehicles: -€17,784
- Intangible fixed assets -€15,000
down €15,000 (-15.8%), from €95,055 to €80,055
- Receivables within one year +€10,261
up €10,261 (+21.4%), from €48,015 to €58,276
of which Other amounts receivable: +€10,005
- Debts after one year -€24,410
down €24,410 (-18.1%), from €134,620 to €110,210
- Other debts -€20,204
down €20,204 (-61.7%), from €32,740 to €12,536
- Tax, wage and social debts +€16,125
up €16,125 (+113%), from €14,270 to €30,395
of which Taxes: +€16,094
- Profit (loss) carried forward +€8,067
up €8,067 (+18.2%), from €44,359 to €52,426
- Current portion of long-term debt -€5,843
down €5,843 (-19.3%), from €30,253 to €24,410
- Gross operating margin +€11,939
up €11,939 (+15.2%), from €78,748 to €90,687
- Depreciation +€11,813
up €11,813 (+49.7%), from €23,759 to €35,572
- Taxes +€1,432
up €1,432 (+14.3%), from €10,009 to €11,442
- Financial charges -€1,340
down €1,340 (-25.2%), from €5,314 to €3,975
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 | €317,381 | €291,649 | -€25,732 | -8.1% |
| Fixed assets | 21/28 | €263,871 | €228,300 | -€35,572 | -13.5% |
| Intangible fixed assets | 21 | €95,055 | €80,055 | -€15,000 | -15.8% |
| Tangible fixed assets | 22/27 | €168,817 | €148,245 | -€20,572 | -12.2% |
| Land and buildings | 22 | €105,468 | €102,681 | -€2,787 | -2.6% |
| Furniture and vehicles | 24 | €63,348 | €45,564 | -€17,784 | -28.1% |
| Current assets | 29/58 | €53,510 | €63,349 | +€9,839 | +18.4% |
| Amounts receivable within one year | 40/41 | €48,015 | €58,276 | +€10,261 | +21.4% |
| Trade receivables | 40 | €39,515 | €39,771 | +€256 | +0.6% |
| Other amounts receivable | 41 | €8,500 | €18,505 | +€10,005 | +118% |
| Cash at bank and in hand | 54/58 | €1,996 | €1,572 | -€424 | -21.2% |
| Deferred charges and accrued income | 490/1 | €3,499 | €3,502 | +€3 | +0.1% |
| Total equity and liabilities | 10/49 | €317,381 | €291,649 | -€25,732 | -8.1% |
| Equity | 10/15 | €83,184 | €91,251 | +€8,067 | +9.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €35,826 | €35,826 | = | 0.0% |
| Distributable reserves | 133 | €35,826 | €35,826 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,359 | €52,426 | +€8,067 | +18.2% |
| Amounts payable | 17/49 | €234,197 | €200,398 | -€33,799 | -14.4% |
| Amounts payable after more than one year | 17 | €134,620 | €110,210 | -€24,410 | -18.1% |
| Financial debts | 170/4 | €134,620 | €110,210 | -€24,410 | -18.1% |
| Amounts payable within one year | 42/48 | €77,356 | €67,341 | -€10,015 | -12.9% |
| Current portion of amounts payable after more than one year | 42 | €30,253 | €24,410 | -€5,843 | -19.3% |
| Trade debts | 44 | €93 | - | -€93 | |
| Suppliers | 440/4 | €93 | - | -€93 | |
| Taxes, remuneration and social security | 45 | €14,270 | €30,395 | +€16,125 | +113% |
| Taxes | 450/3 | €11,373 | €27,467 | +€16,094 | +142% |
| Remuneration and social security | 454/9 | €2,897 | €2,928 | +€31 | +1.1% |
| Other amounts payable | 47/48 | €32,740 | €12,536 | -€20,204 | -61.7% |
| Accrued charges and deferred income | 492/3 | €22,221 | €22,847 | +€626 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,759 | €35,572 | +€11,813 | +49.7% |
| Other operating charges | 640/8 | €1,536 | €1,696 | +€160 | +10.4% |
| Gross operating margin | 9900 | €78,748 | €90,687 | +€11,939 | +15.2% |
| Operating profit (loss) | 9901 | €53,453 | €53,419 | -€34 | -0.1% |
| Financial income | 75/76B | €7 | €64 | +€56 | +757% |
| Recurring financial income | 75 | €7 | €64 | +€56 | +757% |
| Financial charges | 65/66B | €5,314 | €3,975 | -€1,340 | -25.2% |
| Recurring financial charges | 65 | €5,314 | €3,975 | -€1,340 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | €48,146 | €49,509 | +€1,363 | +2.8% |
| Income taxes | 67/77 | €10,009 | €11,442 | +€1,432 | +14.3% |
| Profit (loss) for the period | 9904 | €38,137 | €38,067 | -€70 | -0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €38,137 | €38,067 | -€70 | -0.2% |
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 21 October 2026 via checked.be.