HAN.PLAN: 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.PLAN
Largest movements
- Receivables within one year +€9,888
up €9,888 (+893.1%), from €1,107 to €10,995
- Tangible fixed assets +€4,498
up €4,498 (+120.4%), from €3,737 to €8,236
- Cash -€1,408
no longer reported in 2025 (was €1,408)
mainly Receivables within one year (-€9,888) and Investment in fixed assets (net) (-€6,000)
- Deferred charges and accrued income +€841
up €841 (+11794.5%), from €7 to €848
- Other debts +€7,660
up €7,660 (+329.9%), from €2,322 to €9,982
- Tax, wage and social debts +€2,872
up €2,872 (+927.5%), from €310 to €3,182
- Short-term financial debts +€2,362
new in 2025: €2,362
- Trade debts +€1,582
up €1,582 (+24.1%), from €6,565 to €8,148
- Debts after one year -€1,194
down €1,194 (-62.1%), from €1,924 to €730
- Gross operating margin +€8,698
up €8,698, from -€5,043 to €3,654
- Depreciation +€750
up €750 (+99.8%), from €752 to €1,502
- Other operating charges +€741
up €741 (+287.9%), from €258 to €999
- Financial charges +€364
up €364 (+122.9%), from €296 to €660
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 | €6,260 | €20,079 | +€13,819 | +220.8% |
| Fixed assets | 21/28 | €3,737 | €8,236 | +€4,498 | +120.4% |
| Tangible fixed assets | 22/27 | €3,737 | €8,236 | +€4,498 | +120.4% |
| Furniture and vehicles | 24 | €3,737 | €8,236 | +€4,498 | +120.4% |
| Current assets | 29/58 | €2,523 | €11,843 | +€9,321 | +369.5% |
| Amounts receivable within one year | 40/41 | €1,107 | €10,995 | +€9,888 | +893.1% |
| Trade receivables | 40 | €1,107 | €10,995 | +€9,888 | +893.1% |
| Cash at bank and in hand | 54/58 | €1,408 | - | -€1,408 | |
| Deferred charges and accrued income | 490/1 | €7 | €848 | +€841 | +11794.5% |
| Total equity and liabilities | 10/49 | €6,260 | €20,079 | +€13,819 | +220.8% |
| Equity | 10/15 | -€5,986 | -€5,519 | +€467 | +7.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,386 | -€17,919 | +€467 | +2.5% |
| Amounts payable | 17/49 | €12,246 | €25,598 | +€13,352 | +109.0% |
| Amounts payable after more than one year | 17 | €1,924 | €730 | -€1,194 | -62.1% |
| Financial debts | 170/4 | €1,924 | €730 | -€1,194 | -62.1% |
| Amounts payable within one year | 42/48 | €10,322 | €24,868 | +€14,546 | +140.9% |
| Current portion of amounts payable after more than one year | 42 | €1,125 | €1,194 | +€69 | +6.2% |
| Financial debts | 43 | - | €2,362 | +€2,362 | |
| Credit institutions | 430/8 | - | €2,362 | +€2,362 | |
| Trade debts | 44 | €6,565 | €8,148 | +€1,582 | +24.1% |
| Suppliers | 440/4 | €6,565 | €8,148 | +€1,582 | +24.1% |
| Taxes, remuneration and social security | 45 | €310 | €3,182 | +€2,872 | +927.5% |
| Taxes | 450/3 | €310 | €3,182 | +€2,872 | +927.5% |
| Other amounts payable | 47/48 | €2,322 | €9,982 | +€7,660 | +329.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €752 | €1,502 | +€750 | +99.8% |
| Other operating charges | 640/8 | €258 | €999 | +€741 | +287.9% |
| Gross operating margin | 9900 | -€5,043 | €3,654 | +€8,698 | |
| Operating profit (loss) | 9901 | -€6,052 | €1,154 | +€7,206 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €296 | €660 | +€364 | +122.9% |
| Recurring financial charges | 65 | €296 | €660 | +€364 | +122.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,348 | €494 | +€6,843 | |
| Income taxes | 67/77 | €0 | €27 | +€27 | +266300.0% |
| Profit (loss) for the period | 9904 | -€6,348 | €467 | +€6,816 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,348 | €467 | +€6,816 |
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 30 September 2026 via checked.be.