HAN’S: 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’S
Largest movements
- Stocks and contracts +€10,056
new in 2024: €10,056
- Receivables within one year +€4,701
up €4,701 (+6.3%), from €74,144 to €78,845
- Trade debts +€20,678
up €20,678 (+1519.4%), from €1,361 to €22,039
- Other debts -€17,435
down €17,435 (-83.0%), from €21,005 to €3,570
- Tax, wage and social debts +€7,073
up €7,073 (+217.3%), from €3,255 to €10,328
- Profit (loss) carried forward +€3,894
up €3,894 (+12.1%), from €32,270 to €36,164
- Gross operating margin -€27,969
down €27,969 (-86.4%), from €32,365 to €4,395
- Other operating charges -€1,032
down €1,032 (-87.8%), from €1,175 to €143
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 | €76,491 | €90,702 | +€14,211 | +18.6% |
| Current assets | 29/58 | €76,491 | €90,702 | +€14,211 | +18.6% |
| Stocks and contracts in progress | 3 | - | €10,056 | +€10,056 | |
| Stocks | 30/36 | - | €10,056 | +€10,056 | |
| Amounts receivable within one year | 40/41 | €74,144 | €78,845 | +€4,701 | +6.3% |
| Trade receivables | 40 | €74,144 | €78,845 | +€4,701 | +6.3% |
| Cash at bank and in hand | 54/58 | €2,346 | €1,801 | -€545 | -23.2% |
| Total equity and liabilities | 10/49 | €76,491 | €90,702 | +€14,211 | +18.6% |
| Equity | 10/15 | €50,870 | €54,764 | +€3,894 | +7.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,270 | €36,164 | +€3,894 | +12.1% |
| Amounts payable | 17/49 | €25,620 | €35,937 | +€10,317 | +40.3% |
| Amounts payable within one year | 42/48 | €25,620 | €35,937 | +€10,317 | +40.3% |
| Trade debts | 44 | €1,361 | €22,039 | +€20,678 | +1519.4% |
| Suppliers | 440/4 | €1,361 | €22,039 | +€20,678 | +1519.4% |
| Taxes, remuneration and social security | 45 | €3,255 | €10,328 | +€7,073 | +217.3% |
| Taxes | 450/3 | €3,255 | €10,328 | +€7,073 | +217.3% |
| Other amounts payable | 47/48 | €21,005 | €3,570 | -€17,435 | -83.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €223 | - | -€223 | |
| Other operating charges | 640/8 | €1,175 | €143 | -€1,032 | -87.8% |
| Gross operating margin | 9900 | €32,365 | €4,395 | -€27,969 | -86.4% |
| Operating profit (loss) | 9901 | €30,967 | €4,252 | -€26,715 | -86.3% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €310 | €361 | +€51 | +16.4% |
| Recurring financial charges | 65 | €310 | €361 | +€51 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | €30,657 | €3,894 | -€26,763 | -87.3% |
| Profit (loss) for the period | 9904 | €30,657 | €3,894 | -€26,763 | -87.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,657 | €3,894 | -€26,763 | -87.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.