HANAA (0865.451.321): financials and annual accounts

HANAA

Schaerbeek ·KBO/BCE: BE 0865.451.321

Line	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010	2009	2008	2007	2006
Balance sheet: assets
Total assets`20/58`	10,789	9,508	8,397	7,672	11,947	15,016	16,448	15,435	14,111	14,599	16,301	14,401	15,621	15,060	14,923	12,053	14,791	12,340	8,547	5,711
Fixed assets`21/28`	-	-	-	250	450	650	850	-	219	437	-	-	-	120	240	300	449	-	-	-
Intangible fixed assets`21`	-	-	-	-	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Tangible fixed assets`22/27`	-	-	-	250	450	650	850	-	219	437	-	-	-	120	240	300	449	-	-	-
Land and buildings`22`	-	-	-	-	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Plant, machinery and equipment`23`	-	-	-	-	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Furniture and vehicles`24`	-	-	-	250	450	650	850	-	219	437	-	-	-	120	240	300	449	-	-	-
Leasing and similar rights`25`	-	-	-	-	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Other tangible fixed assets`26`	-	-	-	-	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Assets under construction and advance payments`27`	-	-	-	-	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Financial fixed assets`28`	-	-	-	-	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Current assets`29/58`	10,789	9,508	8,397	7,422	11,497	14,366	15,598	15,435	13,893	14,162	16,301	14,401	15,621	14,940	14,683	11,754	14,342	12,340	8,547	5,711
Amounts receivable within one year`40/41`	8,993	8,163	7,688	7,022	11,110	13,018	15,334	14,067	12,906	13,758	16,170	14,326	14,489	14,768	11,940	10,959	55	3	3	3
Trade receivables`40`	-	-	-	-	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Other amounts receivable`41`	8,993	8,163	7,688	7,022	11,110	13,018	15,334	14,067	12,906	13,758	16,170	14,326	14,489	14,768	11,940	10,959	55	3	3	3
Cash at bank and in hand`54/58`	1,795	1,344	709	400	387	1,348	265	1,368	987	404	130	74	1,132	172	2,743	795	14,287	12,337	8,335	5,505
Deferred charges and accrued income`490/1`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	210	204
Balance sheet: equity and liabilities
Total equity and liabilities`10/49`	10,789	9,508	8,397	7,672	11,947	15,016	16,448	15,435	14,111	14,599	16,301	14,401	15,621	15,060	14,923	12,053	14,791	12,340	8,547	5,711
Equity`10/15`	8,935	7,885	6,399	5,364	9,957	13,816	13,777	12,856	12,282	12,545	12,890	13,570	14,203	13,312	12,126	10,523	13,685	11,600	8,214	5,276
Contributions`10/11`	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200
Capital`10`	6,200	6,200	6,200	6,200	6,200	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Issued capital`100`	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600
Uncalled capital`101`	12,400	12,400	12,400	12,400	12,400	12,400	12,400	12,400	12,400	12,400	12,400	12,400	12,400	12,400	12,400	12,400	12,400	12,400	12,400	12,400
Contributions outside capital`11`	-	-	-	-	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Share premium`1100/10`	-	-	-	-	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Other`1109/19`	-	-	-	-	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Revaluation surpluses`12`	-	-	-	-	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Reserves`13`	-	-	-	-	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Non-distributable reserves`130/1`	-	-	-	-	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Legal reserve`130`	-	-	-	-	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Reserves not available under the articles`1311`	-	-	-	-	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Own shares acquired`1312`	-	-	-	-	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Financial assistance`1313`	-	-	-	-	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Other`1319`	-	-	-	-	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Tax-exempt reserves`132`	-	-	-	-	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Distributable reserves`133`	-	-	-	-	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Profit (loss) carried forward`14`	2,735	1,685	199	-836	3,757	7,616	7,577	6,656	6,082	6,345	6,690	7,370	8,003	7,112	5,926	4,323	7,485	5,400	2,014	-924
Investment grants`15`	-	-	-	-	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Advance to shareholders on the distribution of net assets`19`	-	-	-	-	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Amounts payable`17/49`	1,854	1,623	1,998	2,307	1,990	1,199	2,671	2,579	1,829	2,054	3,411	831	1,418	1,748	2,797	1,530	1,106	740	334	435
Amounts payable within one year`42/48`	1,854	1,623	1,998	2,307	1,990	1,199	2,671	2,579	1,829	2,054	3,411	831	1,418	1,748	2,797	1,530	1,106	740	334	435
Financial debts`43`	56	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Credit institutions`430/8`	56	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Trade debts`44`	-	128	169	161	109	-	79	79	400	63	2,200	-	363	663	663	876	300	2	256	204
Suppliers`440/4`	-	128	169	161	109	-	79	79	400	63	2,200	-	363	663	663	876	300	2	256	204
Taxes, remuneration and social security`45`	1,798	1,494	1,830	1,296	1,031	349	1,741	1,650	1,429	1,991	1,211	831	1,055	1,085	2,134	654	806	738	78	231
Taxes`450/3`	1,798	1,494	1,830	1,296	1,031	349	1,741	1,650	1,429	1,991	1,211	831	1,055	1,085	2,134	654	806	738	78	231
Other amounts payable`47/48`	-	-	-	850	850	850	850	850	-	-	-	-	-	-	-	-	-	-	-	-
Income statement
Turnover`70`	31,555	30,593	27,390	20,432	19,458	19,986	37,444	40,231	31,854	30,798	27,907	22,238	21,584	20,453	16,112	14,707	13,919	14,147	13,141	11,232
Non-recurring operating income`76A`	-	-	-	-	-	4,000	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Gross operating margin`9900`	879	1,534	930	-4,398	-4,545	-886	80	-290	-1,135	2,105	6,951	-1,169	-143	-1,009	2,175	-2,638	3,145	3,524	3,062	1,677
Goods, raw materials, services and sundry goods`60/61`	30,676	29,060	26,460	24,831	24,003	24,872	37,364	40,521	32,988	28,692	20,957	23,407	21,727	21,462	13,937	17,345	10,774	10,623	10,079	9,555
Remuneration, social security and pensions`62`	-	-	-	-	0	-	-	-	-	3,400	8,800	-	-	-	-	-	-	-	-	-
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets`630`	-	-	250	200	200	200	150	219	219	219	-	302	120	120	540	150	150	-	-	-
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)`631/4`	-	-	-	-	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Provisions for liabilities and charges: additions (uses and reversals)`635/8`	-	-	-	-	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Other operating charges`640/8`	-	-	-	-	0	-	-	-	-	-	89	89	89	89	89	89	89	89	89	179
Non-recurring operating charges`66A`	-	-	-	-	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Operating profit (loss)`9901`	879	1,534	680	-4,598	-4,745	-1,086	-70	-509	-1,353	-1,513	-1,938	-1,560	-352	-1,218	1,546	-2,877	2,906	3,435	2,973	1,498
Financial income`75/76B`	458	475	501	555	1,171	1,221	1,266	1,162	1,148	1,289	1,313	1,262	1,322	1,270	981	937	-	-	-	-
Recurring financial income`75`	458	475	501	555	1,171	1,221	1,266	1,162	1,148	1,289	1,313	1,262	1,322	1,270	981	937	-	-	-	-
Non-recurring financial income`76B`	-	-	-	-	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Financial charges`65/66B`	288	161	147	122	89	96	275	78	58	59	56	90	79	56	65	57	50	48	35	31
Recurring financial charges`65`	288	161	147	122	89	96	275	78	58	59	56	90	79	56	65	57	50	48	35	31
Non-recurring financial charges`66B`	-	-	-	-	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Profit (loss) for the period before taxes`9903`	1,050	1,848	1,034	-4,166	-3,663	39	921	574	-263	-283	-681	-388	891	-4	2,462	-1,997	2,856	3,386	2,938	1,467
Transfer from deferred taxes`780`	-	-	-	-	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Transfer to deferred taxes`680`	-	-	-	-	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Income taxes`67/77`	-	361	-	-	196	-	-	-	-	62	-	245	-	1,714	859	1,165	771	-	-	-
Profit (loss) for the period`9904`	1,050	1,487	1,034	-4,166	-3,859	39	921	574	-263	-345	-681	-633	891	-1,717	1,603	-3,162	2,085	3,386	2,938	1,467
Transfer from tax-exempt reserves`789`	-	-	-	-	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Transfer to tax-exempt reserves`689`	-	-	-	-	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Profit (loss) for the period to be appropriated`9905`	1,050	1,487	1,034	-4,166	-3,859	39	921	574	-263	-345	-681	-633	891	-1,717	1,603	-3,162	2,085	3,386	2,938	1,467
Appropriation of the result
Profit (loss) to be appropriated`9906`	2,735	1,685	199	-836	3,757	7,616	7,577	6,656	6,082	6,345	6,690	7,370	8,003	7,112	5,926	4,323	7,485	5,400	2,014	-924
Profit (loss) brought forward from the previous period`14P`	1,685	199	-836	3,330	7,616	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
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Financial year	Type	Filed	Reference	Document
31-12-2025	abbreviated format	19-06-2026	2026-00175014	PDF
31-12-2024	micro format	12-06-2025	2025-00143429	PDF
31-12-2023	micro format	16-04-2024	2024-00063254	PDF
31-12-2022	micro format	13-05-2023	2023-00087655	PDF
31-12-2021	full format	10-04-2022	2022-20001993	PDF
31-12-2020	micro format	09-07-2021	2021-33300513	PDF
31-12-2019	micro format	06-07-2020	2020-26400073	PDF
31-12-2018	micro format	28-05-2019	2019-14700159	PDF
31-12-2017	micro format	15-07-2018	2018-33200226	PDF
31-12-2016	micro format	26-06-2017	2017-21100013	PDF
31-12-2015	full format	23-06-2016	2016-21600130	PDF
31-12-2014	full format	10-06-2015	2015-16400318	PDF
31-12-2013	full format	25-06-2014	2014-21100292	PDF
31-12-2012	full format	04-07-2013	2013-27000470	PDF
31-12-2011	full format	01-06-2012	2012-15600236	PDF
31-12-2010	full format	14-06-2011	2011-17300513	PDF
31-12-2009	full format	09-06-2010	2010-16600041	PDF
31-12-2008	full format	24-06-2009	2009-29400352	PDF
31-12-2007	full format	01-07-2008	2008-34200190	PDF
31-12-2006	full format	25-05-2007	2007-16500230	PDF
31-12-2005	full format	12-07-2006	2006-45304085	PDF
31-12-2004	full format	15-07-2005	2005-49504627	PDF

Line	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010	2009	2008	2007	2006
EBITDA	-	-	930	-4,398	-4,545	-886	80	-290	-1,135	-1,295	-	-1,258	-232	-1,098	2,086	-2,727	3,056	-	-	-
Cash flow	-	-	1,284	-3,966	-3,659	239	1,071	793	-45	-126	-	-331	1,011	-1,597	2,143	-3,012	2,235	-	-	-
Investment in fixed assets (approximation)	-	-	0	0	0	0	1,000	0	0	656	-	302	0	0	481	0	599	-	-	-
Change in cash	451	636	309	13	-961	1,083	-1,103	381	583	274	56	-1,058	960	-2,571	1,948	-13,491	1,949	4,002	2,830	-
Working capital	8,935	7,885	6,399	5,114	9,507	13,166	12,927	12,856	12,063	12,108	12,890	13,570	14,203	13,192	11,886	10,224	13,236	11,600	8,214	5,276
EBIT margin	2.8%	5.0%	2.5%	-22.5%	-24.4%	-5.4%	-0.2%	-1.3%	-4.2%	-4.9%	-6.9%	-7.0%	-1.6%	-6.0%	9.6%	-19.6%	20.9%	24.3%	22.6%	13.3%
Solvency	82.8%	82.9%	76.2%	69.9%	83.3%	92.0%	83.8%	83.3%	87.0%	85.9%	79.1%	94.2%	90.9%	88.4%	81.3%	87.3%	92.5%	94.0%	96.1%	92.4%
Current ratio	5.82	5.86	4.20	3.22	5.78	11.98	5.84	5.98	7.59	6.89	4.78	17.33	11.02	8.55	5.25	7.68	12.97	16.67	25.61	13.13
Debt to equity	0.21	0.21	0.31	0.43	0.20	0.09	0.19	0.20	0.15	0.16	0.26	0.06	0.10	0.13	0.23	0.15	0.08	0.06	0.04	0.08
ROE	11.7%	18.9%	16.2%	-77.7%	-38.8%	0.3%	6.7%	4.5%	-2.1%	-2.7%	-5.3%	-4.7%	6.3%	-12.9%	13.2%	-30.0%	15.2%	29.2%	35.8%	27.8%
ROA	9.7%	15.6%	12.3%	-54.3%	-32.3%	0.3%	5.6%	3.7%	-1.9%	-2.4%	-4.2%	-4.4%	5.7%	-11.4%	10.7%	-26.2%	14.1%	27.4%	34.4%	25.7%
Interest coverage	-	-	6.33	-36.03	-51.01	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Customer credit	104 days	97 days	102 days	125 days	0 days	238 days	149 days	128 days	148 days	163 days	211 days	235 days	245 days	264 days	270 days	272 days	1 day	0 days	0 days	0 days
Supplier credit	-	2 days	2 days	2 days	2 days	-	1 day	1 day	4 days	1 day	38 days	-	6 days	11 days	17 days	18 days	10 days	0 days	9 days	8 days

Item	2025	2024	2023	2022	2021
Tangible fixed assets	-	-	-	-	€0
Depreciation and write-downs of the year	-	-	€250	€200	€200

HANAA

Annual accounts 2025

Money flows

Balance sheet

Change in equityin euro

Change in cashin euro

Position in the sector

Solvency82.8%

Current ratio5.82

Return on assets9.7%

Filed annual accounts

Filings

Key figures and ratios

Investments

Insights on HANAA

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