HAN COMPANY: 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.
HAN COMPANY
Largest movements
- Stocks and contracts +€50,709
up €50,709 (+545%), from €9,305 to €60,014
- Cash -€2,231
down €2,231 (-100.0%), from €2,232 to €1
mainly Stocks and contracts (-€50,709) and Deferred charges and accrued income (-€443)
- Tangible fixed assets -€1,506
down €1,506 (-50.0%), from €3,012 to €1,506
- Profit (loss) carried forward +€24,967
up €24,967 (+344%), from €7,265 to €32,233
- Tax, wage and social debts +€16,984
new in 2025: €16,984
of which Remuneration and social security: +€14,584
- Other debts +€4,422
new in 2025: €4,422
- Trade debts +€1,352
up €1,352 (+95.9%), from €1,410 to €2,762
- Gross operating margin +€27,455
up €27,455 (+277%), from €9,896 to €37,352
- Staff costs +€8,836
new in 2025: €8,836
- Financial charges +€537
up €537 (+256%), from €210 to €746
- Other operating charges +€437
up €437 (+47.7%), from €916 to €1,353
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 | €18,675 | €66,401 | +€47,725 | +256% |
| Fixed assets | 21/28 | €3,012 | €1,506 | -€1,506 | -50.0% |
| Tangible fixed assets | 22/27 | €3,012 | €1,506 | -€1,506 | -50.0% |
| Furniture and vehicles | 24 | €3,012 | €1,506 | -€1,506 | -50.0% |
| Current assets | 29/58 | €15,663 | €64,894 | +€49,231 | +314% |
| Stocks and contracts in progress | 3 | €9,305 | €60,014 | +€50,709 | +545% |
| Stocks | 30/36 | €9,305 | €60,014 | +€50,709 | +545% |
| Amounts receivable within one year | 40/41 | €3,699 | €4,009 | +€310 | +8.4% |
| Trade receivables | 40 | - | €4,009 | +€4,009 | |
| Other amounts receivable | 41 | €3,699 | - | -€3,699 | |
| Cash at bank and in hand | 54/58 | €2,232 | €1 | -€2,231 | -100.0% |
| Deferred charges and accrued income | 490/1 | €427 | €870 | +€443 | +104% |
| Total equity and liabilities | 10/49 | €18,675 | €66,401 | +€47,725 | +256% |
| Equity | 10/15 | €17,265 | €42,233 | +€24,967 | +145% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,265 | €32,233 | +€24,967 | +344% |
| Amounts payable | 17/49 | €1,410 | €24,168 | +€22,758 | +1,614% |
| Amounts payable within one year | 42/48 | €1,410 | €24,168 | +€22,758 | +1,614% |
| Trade debts | 44 | €1,410 | €2,762 | +€1,352 | +95.9% |
| Suppliers | 440/4 | €1,410 | €2,762 | +€1,352 | +95.9% |
| Taxes, remuneration and social security | 45 | - | €16,984 | +€16,984 | |
| Taxes | 450/3 | - | €2,400 | +€2,400 | |
| Remuneration and social security | 454/9 | - | €14,584 | +€14,584 | |
| Other amounts payable | 47/48 | - | €4,422 | +€4,422 | |
| Remuneration, social security and pensions | 62 | - | €8,836 | +€8,836 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,506 | €1,506 | = | 0.0% |
| Other operating charges | 640/8 | €916 | €1,353 | +€437 | +47.7% |
| Gross operating margin | 9900 | €9,896 | €37,352 | +€27,455 | +277% |
| Operating profit (loss) | 9901 | €7,474 | €25,656 | +€18,182 | +243% |
| Financial income | 75/76B | €1 | €57 | +€56 | +6,952% |
| Recurring financial income | 75 | €1 | €57 | +€56 | +6,952% |
| Financial charges | 65/66B | €210 | €746 | +€537 | +256% |
| Recurring financial charges | 65 | €210 | €746 | +€537 | +256% |
| Profit (loss) for the period before taxes | 9903 | €7,265 | €24,967 | +€17,702 | +244% |
| Profit (loss) for the period | 9904 | €7,265 | €24,967 | +€17,702 | +244% |
| Profit (loss) for the period to be appropriated | 9905 | €7,265 | €24,967 | +€17,702 | +244% |
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 31 October 2026 via checked.be.