HAAN BEHEER: 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.
HAAN BEHEER
Largest movements
- Receivables within one year +€30,594
up €30,594 (+21.5%), from €141,976 to €172,570
of which Trade receivables: +€30,026
- Cash -€9,624
down €9,624 (-96.3%), from €9,992 to €368
mainly Receivables within one year (-€30,594) and Trade debts (-€58)
- Receivables after one year -€7,663
down €7,663 (-31.1%), from €24,627 to €16,963
- Profit (loss) carried forward +€7,851
up €7,851 (+11.7%), from €67,363 to €75,214
- Tax, wage and social debts +€3,144
up €3,144 (+22,534%), from €14 to €3,157
- Gross operating margin -€11,568
down €11,568 (-53.7%), from €21,561 to €9,993
- Taxes -€4,332
down €4,332 (-61.4%), from €7,061 to €2,729
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 | €178,443 | €191,222 | +€12,778 | +7.2% |
| Fixed assets | 21/28 | €1,849 | €1,320 | -€528 | -28.6% |
| Tangible fixed assets | 22/27 | €1,849 | €1,320 | -€528 | -28.6% |
| Furniture and vehicles | 24 | €1,849 | €1,320 | -€528 | -28.6% |
| Current assets | 29/58 | €176,595 | €189,901 | +€13,307 | +7.5% |
| Amounts receivable after more than one year | 29 | €24,627 | €16,963 | -€7,663 | -31.1% |
| Other amounts receivable | 291 | €24,627 | €16,963 | -€7,663 | -31.1% |
| Amounts receivable within one year | 40/41 | €141,976 | €172,570 | +€30,594 | +21.5% |
| Trade receivables | 40 | €118,078 | €148,104 | +€30,026 | +25.4% |
| Other amounts receivable | 41 | €23,898 | €24,466 | +€568 | +2.4% |
| Cash at bank and in hand | 54/58 | €9,992 | €368 | -€9,624 | -96.3% |
| Total equity and liabilities | 10/49 | €178,443 | €191,222 | +€12,778 | +7.2% |
| Equity | 10/15 | €177,842 | €185,693 | +€7,851 | +4.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €91,887 | €91,887 | = | 0.0% |
| Distributable reserves | 133 | €91,887 | €91,887 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,363 | €75,214 | +€7,851 | +11.7% |
| Amounts payable | 17/49 | €602 | €5,529 | +€4,927 | +819% |
| Amounts payable within one year | 42/48 | €602 | €5,529 | +€4,927 | +819% |
| Trade debts | 44 | €207 | €149 | -€58 | -28.2% |
| Suppliers | 440/4 | €207 | €149 | -€58 | -28.2% |
| Taxes, remuneration and social security | 45 | €14 | €3,157 | +€3,144 | +22,534% |
| Taxes | 450/3 | €14 | €3,157 | +€3,144 | +22,534% |
| Other amounts payable | 47/48 | €380 | €2,222 | +€1,842 | +484% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €528 | €528 | = | 0.0% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | €21,561 | €9,993 | -€11,568 | -53.7% |
| Operating profit (loss) | 9901 | €20,583 | €9,003 | -€11,580 | -56.3% |
| Financial income | 75/76B | €1,938 | €2,018 | +€80 | +4.1% |
| Recurring financial income | 75 | €1,938 | €2,018 | +€80 | +4.1% |
| Financial charges | 65/66B | €318 | €441 | +€122 | +38.4% |
| Recurring financial charges | 65 | €318 | €441 | +€122 | +38.4% |
| Profit (loss) for the period before taxes | 9903 | €22,203 | €10,581 | -€11,623 | -52.3% |
| Income taxes | 67/77 | €7,061 | €2,729 | -€4,332 | -61.4% |
| Profit (loss) for the period | 9904 | €15,142 | €7,851 | -€7,290 | -48.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,142 | €7,851 | -€7,290 | -48.1% |
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 24 October 2026 via checked.be.