B.HANNECART: 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.
B.HANNECART
Largest movements
- Cash +€40,342
up €40,342 (+10.5%), from €385,580 to €425,921
mainly Other debts (+€101,928) and Net result for the year (+€60,250)
- Other debts +€101,928
up €101,928 (+325%), from €31,385 to €133,313
- Reserves -€43,055
down €43,055 (-12.3%), from €348,857 to €305,802
of which Distributable reserves: -€43,055
- Tax, wage and social debts -€17,047
down €17,047 (-44.6%), from €38,263 to €21,216
of which Taxes: -€17,047
- Gross operating margin +€20,371
up €20,371 (+30.4%), from €66,938 to €87,309
- Taxes +€4,254
up €4,254 (+21.6%), from €19,662 to €23,916
- Depreciation +€890
up €890 (+78.3%), from €1,136 to €2,025
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 | €423,945 | €463,331 | +€39,387 | +9.3% |
| Fixed assets | 21/28 | €4,129 | €4,276 | +€147 | +3.6% |
| Tangible fixed assets | 22/27 | €4,129 | €4,276 | +€147 | +3.6% |
| Furniture and vehicles | 24 | €4,129 | €4,276 | +€147 | +3.6% |
| Current assets | 29/58 | €419,816 | €459,056 | +€39,240 | +9.3% |
| Amounts receivable within one year | 40/41 | €33,924 | €32,792 | -€1,132 | -3.3% |
| Trade receivables | 40 | €33,924 | €31,742 | -€2,182 | -6.4% |
| Other amounts receivable | 41 | - | €1,050 | +€1,050 | |
| Cash at bank and in hand | 54/58 | €385,580 | €425,921 | +€40,342 | +10.5% |
| Deferred charges and accrued income | 490/1 | €312 | €342 | +€31 | +9.8% |
| Total equity and liabilities | 10/49 | €423,945 | €463,331 | +€39,387 | +9.3% |
| Equity | 10/15 | €348,150 | €305,100 | -€43,050 | -12.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €348,857 | €305,802 | -€43,055 | -12.3% |
| Tax-exempt reserves | 132 | €28,357 | €28,357 | = | 0.0% |
| Distributable reserves | 133 | €320,500 | €277,445 | -€43,055 | -13.4% |
| Profit (loss) carried forward | 14 | -€6,907 | -€6,902 | +€5 | +0.1% |
| Amounts payable | 17/49 | €75,795 | €158,231 | +€82,436 | +109% |
| Amounts payable within one year | 42/48 | €75,795 | €158,231 | +€82,436 | +109% |
| Trade debts | 44 | €6,146 | €3,702 | -€2,444 | -39.8% |
| Suppliers | 440/4 | €6,146 | €3,702 | -€2,444 | -39.8% |
| Taxes, remuneration and social security | 45 | €38,263 | €21,216 | -€17,047 | -44.6% |
| Taxes | 450/3 | €35,863 | €18,816 | -€17,047 | -47.5% |
| Remuneration and social security | 454/9 | €2,400 | €2,400 | = | 0.0% |
| Other amounts payable | 47/48 | €31,385 | €133,313 | +€101,928 | +325% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,136 | €2,025 | +€890 | +78.3% |
| Other operating charges | 640/8 | €548 | €916 | +€368 | +67.1% |
| Gross operating margin | 9900 | €66,938 | €87,309 | +€20,371 | +30.4% |
| Operating profit (loss) | 9901 | €65,254 | €84,368 | +€19,114 | +29.3% |
| Financial charges | 65/66B | €176 | €202 | +€25 | +14.2% |
| Recurring financial charges | 65 | €176 | €202 | +€25 | +14.2% |
| Profit (loss) for the period before taxes | 9903 | €65,078 | €84,166 | +€19,088 | +29.3% |
| Income taxes | 67/77 | €19,662 | €23,916 | +€4,254 | +21.6% |
| Profit (loss) for the period | 9904 | €45,416 | €60,250 | +€14,834 | +32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €45,416 | €60,250 | +€14,834 | +32.7% |
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 28 October 2026 via checked.be.