Dr. Hanssens Simon: 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.
Dr. Hanssens Simon
Largest movements
- Deferred charges and accrued income -€9,466
down €9,466 (-53.1%), from €17,826 to €8,359
- Receivables within one year -€8,623
down €8,623 (-26.9%), from €32,077 to €23,454
of which Other amounts receivable: -€8,043
- Tangible fixed assets +€8,200
up €8,200 (+5.1%), from €162,335 to €170,535
of which Other tangible fixed assets: +€25,516
- Financial fixed assets -€2,550
no longer reported in 2025 (was €2,550)
- Reserves -€11,158
down €11,158 (-5.5%), from €203,158 to €192,000
- Taxes -€4,693
down €4,693 (-14.2%), from €33,128 to €28,434
- Depreciation +€2,469
up €2,469 (+8.7%), from €28,237 to €30,706
- Gross operating margin +€1,737
up €1,737 (+1.3%), from €137,420 to €139,157
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 | €235,986 | €224,551 | -€11,435 | -4.8% |
| Fixed assets | 21/28 | €164,885 | €170,535 | +€5,650 | +3.4% |
| Tangible fixed assets | 22/27 | €162,335 | €170,535 | +€8,200 | +5.1% |
| Plant, machinery and equipment | 23 | €7,484 | €5,622 | -€1,862 | -24.9% |
| Furniture and vehicles | 24 | €48,286 | €32,831 | -€15,455 | -32.0% |
| Other tangible fixed assets | 26 | €106,565 | €132,081 | +€25,516 | +23.9% |
| Financial fixed assets | 28 | €2,550 | - | -€2,550 | |
| Current assets | 29/58 | €71,101 | €54,016 | -€17,085 | -24.0% |
| Amounts receivable within one year | 40/41 | €32,077 | €23,454 | -€8,623 | -26.9% |
| Trade receivables | 40 | €604 | €23 | -€581 | -96.2% |
| Other amounts receivable | 41 | €31,473 | €23,431 | -€8,043 | -25.6% |
| Cash at bank and in hand | 54/58 | €21,198 | €22,202 | +€1,004 | +4.7% |
| Deferred charges and accrued income | 490/1 | €17,826 | €8,359 | -€9,466 | -53.1% |
| Total equity and liabilities | 10/49 | €235,986 | €224,551 | -€11,435 | -4.8% |
| Equity | 10/15 | €221,758 | €210,600 | -€11,158 | -5.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €203,158 | €192,000 | -€11,158 | -5.5% |
| Distributable reserves | 133 | €203,158 | €192,000 | -€11,158 | -5.5% |
| Amounts payable | 17/49 | €14,228 | €13,951 | -€278 | -2.0% |
| Amounts payable within one year | 42/48 | €14,216 | €13,939 | -€278 | -2.0% |
| Trade debts | 44 | €1,466 | €704 | -€763 | -52.0% |
| Suppliers | 440/4 | €1,466 | €704 | -€763 | -52.0% |
| Other amounts payable | 47/48 | €12,750 | €13,235 | +€485 | +3.8% |
| Accrued charges and deferred income | 492/3 | €12 | €12 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,237 | €30,706 | +€2,469 | +8.7% |
| Other operating charges | 640/8 | €1,352 | €1,428 | +€76 | +5.6% |
| Non-recurring operating charges | 66A | - | €837 | +€837 | |
| Gross operating margin | 9900 | €137,420 | €139,157 | +€1,737 | +1.3% |
| Operating profit (loss) | 9901 | €107,832 | €106,187 | -€1,645 | -1.5% |
| Financial income | 75/76B | €6 | €364 | +€358 | +5,754% |
| Recurring financial income | 75 | €6 | €364 | +€358 | +5,754% |
| Financial charges | 65/66B | €917 | €1,039 | +€122 | +13.3% |
| Recurring financial charges | 65 | €917 | €1,039 | +€122 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €106,920 | €105,512 | -€1,409 | -1.3% |
| Income taxes | 67/77 | €33,128 | €28,434 | -€4,693 | -14.2% |
| Profit (loss) for the period | 9904 | €73,793 | €77,078 | +€3,285 | +4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €73,793 | €77,078 | +€3,285 | +4.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.