HaNa Crafts: 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.
HaNa Crafts
Largest movements
- Cash +€8,228
up €8,228 (+33,110%), from €25 to €8,253
mainly Net result for the year (+€7,922) and Other debts (+€1,973)
- Tangible fixed assets +€2,707
new in 2025: €2,707
- Deferred charges and accrued income +€1,138
new in 2025: €1,138
- Profit (loss) carried forward +€7,922
up €7,922 (+17.2%), from -€46,083 to -€38,160
- Other debts +€1,973
up €1,973 (+14.2%), from €13,888 to €15,861
- Tax, wage and social debts +€1,361
new in 2025: €1,361
- Trade debts +€914
new in 2025: €914
- Gross operating margin +€8,216
new in 2025: €8,216
- Depreciation +€162
new in 2025: €162
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 | €25 | €12,174 | +€12,150 | +48,891% |
| Fixed assets | 21/28 | - | €2,707 | +€2,707 | |
| Tangible fixed assets | 22/27 | - | €2,707 | +€2,707 | |
| Furniture and vehicles | 24 | - | €2,707 | +€2,707 | |
| Current assets | 29/58 | €25 | €9,468 | +€9,443 | +37,999% |
| Amounts receivable within one year | 40/41 | - | €77 | +€77 | |
| Trade receivables | 40 | - | €77 | +€77 | |
| Cash at bank and in hand | 54/58 | €25 | €8,253 | +€8,228 | +33,110% |
| Deferred charges and accrued income | 490/1 | - | €1,138 | +€1,138 | |
| Total equity and liabilities | 10/49 | €25 | €12,174 | +€12,150 | +48,891% |
| Equity | 10/15 | -€13,884 | -€5,962 | +€7,922 | +57.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €12,199 | €12,199 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | - | -€2,000 | |
| Reserves not available under the articles | 1311 | €2,000 | - | -€2,000 | |
| Distributable reserves | 133 | €10,199 | €12,199 | +€2,000 | +19.6% |
| Profit (loss) carried forward | 14 | -€46,083 | -€38,160 | +€7,922 | +17.2% |
| Amounts payable | 17/49 | €13,909 | €18,136 | +€4,227 | +30.4% |
| Amounts payable within one year | 42/48 | €13,888 | €18,136 | +€4,248 | +30.6% |
| Trade debts | 44 | - | €914 | +€914 | |
| Suppliers | 440/4 | - | €914 | +€914 | |
| Taxes, remuneration and social security | 45 | - | €1,361 | +€1,361 | |
| Taxes | 450/3 | - | €1,361 | +€1,361 | |
| Other amounts payable | 47/48 | €13,888 | €15,861 | +€1,973 | +14.2% |
| Accrued charges and deferred income | 492/3 | €21 | - | -€21 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €162 | +€162 | |
| Other operating charges | 640/8 | €62 | €104 | +€42 | +67.8% |
| Gross operating margin | 9900 | - | €8,216 | +€8,216 | |
| Operating profit (loss) | 9901 | -€62 | €7,950 | +€8,012 | |
| Financial income | 75/76B | - | €14 | +€14 | |
| Recurring financial income | 75 | - | €14 | +€14 | |
| Financial charges | 65/66B | -€3 | €42 | +€45 | |
| Recurring financial charges | 65 | -€3 | €42 | +€45 | |
| Profit (loss) for the period before taxes | 9903 | -€59 | €7,922 | +€7,982 | |
| Profit (loss) for the period | 9904 | -€59 | €7,922 | +€7,982 | |
| Profit (loss) for the period to be appropriated | 9905 | -€59 | €7,922 | +€7,982 |
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 28 October 2026 via checked.be.