Han Communication: what changed
Two fiscal 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.
Han Communication
Largest movements
- Tangible fixed assets -€26,707
down €26,707 (-34.3%), from €77,806 to €51,098
of which Leasing and similar rights: -€15,006
- Receivables within one year -€12,153
down €12,153 (-77.6%), from €15,666 to €3,512
of which Trade receivables: -€8,057
- Deferred charges and accrued income -€1,824
down €1,824 (-15.2%), from €11,970 to €10,146
- Cash +€1,543
up €1,543 (+18.7%), from €8,241 to €9,785
mainly Other debts (+€100,923) and Depreciation (+€26,707)
- Profit (loss) carried forward -€118,703
down €118,703 (-12.1%), from -€984,941 to -€1.1m
- Other debts +€100,923
up €100,923 (+10.1%), from €999,308 to €1.1m
- Debts after one year -€14,497
down €14,497 (-38.9%), from €37,281 to €22,784
- Trade debts -€4,404
down €4,404 (-47.6%), from €9,256 to €4,852
- Tax, wage and social debts -€3,114
down €3,114 (-15.5%), from €20,036 to €16,921
of which Remuneration and social security: -€4,274
- Gross operating margin +€51,561
up €51,561 (+70.6%), from -€73,008 to -€21,447
- Depreciation +€5,723
up €5,723 (+27.3%), from €20,984 to €26,707
- Other operating charges +€1,534
up €1,534 (+46.1%), from €3,327 to €4,861
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.
Cash bridge derived
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 | €113,683 | €74,542 | -€39,141 | -34.4% |
| Fixed assets | 21/28 | €77,806 | €51,098 | -€26,707 | -34.3% |
| Tangible fixed assets | 22/27 | €77,806 | €51,098 | -€26,707 | -34.3% |
| Furniture and vehicles | 24 | €27,170 | €15,469 | -€11,701 | -43.1% |
| Leasing and similar rights | 25 | €50,636 | €35,629 | -€15,006 | -29.6% |
| Current assets | 29/58 | €35,877 | €23,443 | -€12,434 | -34.7% |
| Amounts receivable within one year | 40/41 | €15,666 | €3,512 | -€12,153 | -77.6% |
| Trade receivables | 40 | €8,429 | €372 | -€8,057 | -95.6% |
| Other amounts receivable | 41 | €7,237 | €3,140 | -€4,097 | -56.6% |
| Cash at bank and in hand | 54/58 | €8,241 | €9,785 | +€1,543 | +18.7% |
| Deferred charges and accrued income | 490/1 | €11,970 | €10,146 | -€1,824 | -15.2% |
| Total equity and liabilities | 10/49 | €113,683 | €74,542 | -€39,141 | -34.4% |
| Equity | 10/15 | -€966,341 | -€1,085,044 | -€118,703 | -12.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€984,941 | -€1,103,644 | -€118,703 | -12.1% |
| Amounts payable | 17/49 | €1,080,024 | €1,159,586 | +€79,562 | +7.4% |
| Amounts payable after more than one year | 17 | €37,281 | €22,784 | -€14,497 | -38.9% |
| Financial debts | 170/4 | €37,281 | €22,784 | -€14,497 | -38.9% |
| Amounts payable within one year | 42/48 | €1,042,453 | €1,136,502 | +€94,049 | +9.0% |
| Current portion of amounts payable after more than one year | 42 | €13,853 | €14,497 | +€644 | +4.7% |
| Trade debts | 44 | €9,256 | €4,852 | -€4,404 | -47.6% |
| Suppliers | 440/4 | €9,256 | €4,852 | -€4,404 | -47.6% |
| Taxes, remuneration and social security | 45 | €20,036 | €16,921 | -€3,114 | -15.5% |
| Taxes | 450/3 | €4,264 | €5,423 | +€1,159 | +27.2% |
| Remuneration and social security | 454/9 | €15,772 | €11,498 | -€4,274 | -27.1% |
| Other amounts payable | 47/48 | €999,308 | €1,100,232 | +€100,923 | +10.1% |
| Accrued charges and deferred income | 492/3 | €291 | €300 | +€9 | +3.2% |
| Remuneration, social security and pensions | 62 | €63,099 | €62,668 | -€430 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,984 | €26,707 | +€5,723 | +27.3% |
| Other operating charges | 640/8 | €3,327 | €4,861 | +€1,534 | +46.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€73,008 | -€21,447 | +€51,561 | +70.6% |
| Operating profit (loss) | 9901 | -€160,418 | -€115,684 | +€44,734 | +27.9% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,669 | €2,648 | -€21 | -0.8% |
| Recurring financial charges | 65 | €2,669 | €2,648 | -€21 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | -€163,087 | -€118,332 | +€44,756 | +27.4% |
| Income taxes | 67/77 | €420 | €371 | -€48 | -11.6% |
| Profit (loss) for the period | 9904 | -€163,507 | -€118,703 | +€44,804 | +27.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€163,507 | -€118,703 | +€44,804 | +27.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.