Haann: 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.
Haann
Largest movements
- Cash +€423,697
up €423,697 (+84.4%), from €502,180 to €925,876
mainly Investment in fixed assets (net) (+€442,061) and Receivables within one year (+€134,690)
- Financial fixed assets -€382,000
down €382,000 (-90.1%), from €423,967 to €41,967
- Receivables within one year -€134,690
down €134,690 (-12.5%), from €1.1m to €943,436
of which Other amounts receivable: -€171,637
- Tangible fixed assets -€132,645
down €132,645 (-10.5%), from €1.3m to €1.1m
of which Land and buildings: -€196,374
- Profit (loss) carried forward -€229,727
down €229,727, from €0 to -€229,727
- Debts after one year -€57,924
down €57,924 (-13.7%), from €423,797 to €365,873
of which Financial debts: -€57,924
- Reserves +€43,699
up €43,699 (+1.6%), from €2.7m to €2.8m
of which Distributable reserves: +€43,699
- Gross operating margin +€233,076
up €233,076 (+530%), from €44,011 to €277,087
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 | €3,274,649 | €3,044,526 | -€230,123 | -7.0% |
| Fixed assets | 21/28 | €1,684,242 | €1,169,597 | -€514,645 | -30.6% |
| Tangible fixed assets | 22/27 | €1,260,275 | €1,127,630 | -€132,645 | -10.5% |
| Land and buildings | 22 | €1,248,924 | €1,052,551 | -€196,374 | -15.7% |
| Plant, machinery and equipment | 23 | €5,340 | €17,051 | +€11,711 | +219% |
| Furniture and vehicles | 24 | €6,010 | €58,028 | +€52,018 | +866% |
| Financial fixed assets | 28 | €423,967 | €41,967 | -€382,000 | -90.1% |
| Current assets | 29/58 | €1,590,407 | €1,874,929 | +€284,521 | +17.9% |
| Amounts receivable within one year | 40/41 | €1,078,126 | €943,436 | -€134,690 | -12.5% |
| Trade receivables | 40 | €8,430 | €45,378 | +€36,948 | +438% |
| Other amounts receivable | 41 | €1,069,696 | €898,058 | -€171,637 | -16.0% |
| Cash at bank and in hand | 54/58 | €502,180 | €925,876 | +€423,697 | +84.4% |
| Deferred charges and accrued income | 490/1 | €10,101 | €5,616 | -€4,485 | -44.4% |
| Total equity and liabilities | 10/49 | €3,274,649 | €3,044,526 | -€230,123 | -7.0% |
| Equity | 10/15 | €2,756,702 | €2,570,674 | -€186,028 | -6.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,736,702 | €2,780,402 | +€43,699 | +1.6% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,402 | €18,402 | = | 0.0% |
| Distributable reserves | 133 | €2,716,301 | €2,760,000 | +€43,699 | +1.6% |
| Profit (loss) carried forward | 14 | €0 | -€229,727 | -€229,727 | |
| Amounts payable | 17/49 | €517,947 | €473,852 | -€44,095 | -8.5% |
| Amounts payable after more than one year | 17 | €423,797 | €365,873 | -€57,924 | -13.7% |
| Financial debts | 170/4 | €422,497 | €364,573 | -€57,924 | -13.7% |
| Other amounts payable | 178/9 | €1,300 | €1,300 | = | 0.0% |
| Amounts payable within one year | 42/48 | €94,150 | €107,978 | +€13,829 | +14.7% |
| Current portion of amounts payable after more than one year | 42 | €90,530 | €103,919 | +€13,389 | +14.8% |
| Trade debts | 44 | €0 | €1,945 | +€1,945 | |
| Suppliers | 440/4 | €0 | €1,945 | +€1,945 | |
| Taxes, remuneration and social security | 45 | €3,620 | €2,114 | -€1,505 | -41.6% |
| Taxes | 450/3 | €3,620 | €2,114 | -€1,505 | -41.6% |
| Non-recurring operating income | 76A | - | €259,249 | +€259,249 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,151 | €72,584 | +€2,433 | +3.5% |
| Other operating charges | 640/8 | €8,922 | €10,848 | +€1,926 | +21.6% |
| Non-recurring operating charges | 66A | €49,750 | €372,000 | +€322,250 | +648% |
| Gross operating margin | 9900 | €44,011 | €277,087 | +€233,076 | +530% |
| Operating profit (loss) | 9901 | -€84,811 | -€178,344 | -€93,533 | -110% |
| Financial income | 75/76B | €7,647 | €6,652 | -€995 | -13.0% |
| Recurring financial income | 75 | €7,647 | €6,652 | -€995 | -13.0% |
| Financial charges | 65/66B | €15,225 | €13,567 | -€1,658 | -10.9% |
| Recurring financial charges | 65 | €15,225 | €13,567 | -€1,658 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | -€92,389 | -€185,260 | -€92,871 | -101% |
| Income taxes | 67/77 | €419 | €768 | +€349 | +83.1% |
| Profit (loss) for the period | 9904 | -€92,809 | -€186,028 | -€93,219 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | -€92,809 | -€186,028 | -€93,219 | -100% |
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.