HAN GAMES: 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 GAMES
Largest movements
- Receivables within one year -€113,251
down €113,251 (-12.4%), from €915,237 to €801,987
of which Trade receivables: -€197,706
- Cash +€51,381
up €51,381 (+48845.5%), from €105 to €51,486
mainly Receivables within one year (+€113,251) and Investment in fixed assets (net) (+€23,668)
- Financial fixed assets -€23,668
down €23,668 (-40.6%), from €58,308 to €34,640
- Tangible fixed assets -€15,212
down €15,212 (-7.2%), from €212,370 to €197,158
of which Plant, machinery and equipment: -€10,583
- Profit (loss) carried forward -€84,338
down €84,338 (-16.1%), from €523,630 to €439,292
- Debts after one year -€18,000
down €18,000 (-12.4%), from €144,890 to €126,890
- Gross operating margin -€511,185
down €511,185 (-80.8%), from €632,585 to €121,399
- Write-downs -€133,951
down €133,951 (-40.6%), from €329,879 to €195,928
- Taxes -€126,590
down €126,590 (-97.5%), from €129,844 to €3,254
- Staff costs -€115,397
down €115,397 (-82.7%), from €139,454 to €24,057
- Financial income +€6,611
up €6,611 (+16.4%), from €40,292 to €46,903
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,186,020 | €1,085,270 | -€100,750 | -8.5% |
| Fixed assets | 21/28 | €270,678 | €231,798 | -€38,880 | -14.4% |
| Tangible fixed assets | 22/27 | €212,370 | €197,158 | -€15,212 | -7.2% |
| Land and buildings | 22 | €115,200 | €110,880 | -€4,320 | -3.8% |
| Plant, machinery and equipment | 23 | €96,861 | €86,278 | -€10,583 | -10.9% |
| Furniture and vehicles | 24 | €309 | - | -€309 | |
| Financial fixed assets | 28 | €58,308 | €34,640 | -€23,668 | -40.6% |
| Current assets | 29/58 | €915,342 | €853,472 | -€61,870 | -6.8% |
| Amounts receivable within one year | 40/41 | €915,237 | €801,987 | -€113,251 | -12.4% |
| Trade receivables | 40 | €197,706 | - | -€197,706 | |
| Other amounts receivable | 41 | €717,531 | €801,987 | +€84,456 | +11.8% |
| Cash at bank and in hand | 54/58 | €105 | €51,486 | +€51,381 | +48845.5% |
| Total equity and liabilities | 10/49 | €1,186,020 | €1,085,270 | -€100,750 | -8.5% |
| Equity | 10/15 | €594,090 | €509,752 | -€84,338 | -14.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €51,860 | €51,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €523,630 | €439,292 | -€84,338 | -16.1% |
| Amounts payable | 17/49 | €591,930 | €575,518 | -€16,412 | -2.8% |
| Amounts payable after more than one year | 17 | €144,890 | €126,890 | -€18,000 | -12.4% |
| Financial debts | 170/4 | €144,890 | €126,890 | -€18,000 | -12.4% |
| Amounts payable within one year | 42/48 | €447,040 | €448,628 | +€1,588 | +0.4% |
| Trade debts | 44 | €6,675 | €5,810 | -€864 | -13.0% |
| Suppliers | 440/4 | €6,675 | €5,810 | -€864 | -13.0% |
| Taxes, remuneration and social security | 45 | €440,365 | €442,818 | +€2,453 | +0.6% |
| Taxes | 450/3 | €391,221 | €373,616 | -€17,605 | -4.5% |
| Remuneration and social security | 454/9 | €49,145 | €69,202 | +€20,057 | +40.8% |
| Remuneration, social security and pensions | 62 | €139,454 | €24,057 | -€115,397 | -82.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,316 | €15,212 | -€104 | -0.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €329,879 | €195,928 | -€133,951 | -40.6% |
| Other operating charges | 640/8 | €2,634 | €9,065 | +€6,432 | +244.2% |
| Gross operating margin | 9900 | €632,585 | €121,399 | -€511,185 | -80.8% |
| Operating profit (loss) | 9901 | €145,302 | -€122,864 | -€268,165 | |
| Financial income | 75/76B | €40,292 | €46,903 | +€6,611 | +16.4% |
| Recurring financial income | 75 | €40,292 | €46,903 | +€6,611 | +16.4% |
| Financial charges | 65/66B | €7,690 | €5,123 | -€2,567 | -33.4% |
| Recurring financial charges | 65 | €7,690 | €5,123 | -€2,567 | -33.4% |
| Profit (loss) for the period before taxes | 9903 | €177,904 | -€81,084 | -€258,988 | |
| Income taxes | 67/77 | €129,844 | €3,254 | -€126,590 | -97.5% |
| Profit (loss) for the period | 9904 | €48,059 | -€84,338 | -€132,398 | |
| Profit (loss) for the period to be appropriated | 9905 | €48,059 | -€84,338 | -€132,398 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.