HINOMA: 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.
HINOMA
Largest movements
- Tangible fixed assets -€188,879
down €188,879 (-36.5%), from €517,920 to €329,040
of which Land and buildings: -€180,166
- Current investments +€180,000
up €180,000 (+73.5%), from €245,000 to €425,000
- Other debts -€27,872
down €27,872 (-19.3%), from €144,523 to €116,650
- Depreciation -€18,903
down €18,903 (-31.8%), from €59,529 to €40,626
- Taxes +€8,550
up €8,550 (+57.4%), from €14,884 to €23,434
- Gross operating margin +€3,684
up €3,684 (+3.6%), from €103,423 to €107,107
- Financial income +€2,182
up €2,182 (+4.1%), from €52,597 to €54,779
- Financial charges -€1,604
down €1,604 (-12.6%), from €12,736 to €11,132
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 | €1,467,122 | €1,464,229 | -€2,893 | -0.2% |
| Fixed assets | 21/28 | €1,038,496 | €849,617 | -€188,879 | -18.2% |
| Tangible fixed assets | 22/27 | €517,920 | €329,040 | -€188,879 | -36.5% |
| Land and buildings | 22 | €503,042 | €322,875 | -€180,166 | -35.8% |
| Furniture and vehicles | 24 | €14,878 | €6,165 | -€8,713 | -58.6% |
| Financial fixed assets | 28 | €520,576 | €520,576 | = | 0.0% |
| Current assets | 29/58 | €428,626 | €614,613 | +€185,987 | +43.4% |
| Amounts receivable within one year | 40/41 | €23,085 | €19,564 | -€3,520 | -15.2% |
| Trade receivables | 40 | €14,116 | €14,571 | +€455 | +3.2% |
| Other amounts receivable | 41 | €8,969 | €4,994 | -€3,975 | -44.3% |
| Current investments | 50/53 | €245,000 | €425,000 | +€180,000 | +73.5% |
| Cash at bank and in hand | 54/58 | €160,541 | €170,048 | +€9,507 | +5.9% |
| Total equity and liabilities | 10/49 | €1,467,122 | €1,464,229 | -€2,893 | -0.2% |
| Equity | 10/15 | €1,289,464 | €1,300,570 | +€11,106 | +0.9% |
| Contributions | 10/11 | €507,500 | €507,500 | = | 0.0% |
| Reserves | 13 | €781,964 | €793,070 | +€11,106 | +1.4% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €763,214 | €774,320 | +€11,106 | +1.5% |
| Amounts payable | 17/49 | €177,658 | €163,659 | -€13,999 | -7.9% |
| Amounts payable within one year | 42/48 | €169,511 | €147,274 | -€22,237 | -13.1% |
| Trade debts | 44 | €9,737 | €7,593 | -€2,144 | -22.0% |
| Suppliers | 440/4 | €9,737 | €7,593 | -€2,144 | -22.0% |
| Taxes, remuneration and social security | 45 | €15,252 | €23,031 | +€7,779 | +51.0% |
| Taxes | 450/3 | €12,312 | €18,269 | +€5,957 | +48.4% |
| Remuneration and social security | 454/9 | €2,940 | €4,762 | +€1,822 | +62.0% |
| Other amounts payable | 47/48 | €144,523 | €116,650 | -€27,872 | -19.3% |
| Accrued charges and deferred income | 492/3 | €8,147 | €16,385 | +€8,238 | +101% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,529 | €40,626 | -€18,903 | -31.8% |
| Other operating charges | 640/8 | €5,455 | €4,988 | -€466 | -8.6% |
| Gross operating margin | 9900 | €103,423 | €107,107 | +€3,684 | +3.6% |
| Operating profit (loss) | 9901 | €38,439 | €61,493 | +€23,053 | +60.0% |
| Financial income | 75/76B | €52,597 | €54,779 | +€2,182 | +4.1% |
| Recurring financial income | 75 | €52,597 | €54,779 | +€2,182 | +4.1% |
| Financial charges | 65/66B | €12,736 | €11,132 | -€1,604 | -12.6% |
| Recurring financial charges | 65 | €12,736 | €11,132 | -€1,604 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €78,300 | €105,139 | +€26,840 | +34.3% |
| Income taxes | 67/77 | €14,884 | €23,434 | +€8,550 | +57.4% |
| Profit (loss) for the period | 9904 | €63,415 | €81,705 | +€18,290 | +28.8% |
| Profit (loss) for the period to be appropriated | 9905 | €63,415 | €81,705 | +€18,290 | +28.8% |
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 17 October 2026 via checked.be.