HANAA: 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.
HANAA
Largest movements
- Receivables within one year +€830
up €830 (+10.2%), from €8,163 to €8,993
- Cash +€451
up €451 (+33.5%), from €1,344 to €1,795
mainly Net result for the year (+€1,050) and Tax, wage and social debts (+€304)
- Profit (loss) carried forward +€1,050
up €1,050 (+62.3%), from €1,685 to €2,735
- Tax, wage and social debts +€304
up €304 (+20.3%), from €1,494 to €1,798
- Trade debts -€128
no longer reported in 2025 (was €128)
- Purchases and services +€1,616
up €1,616 (+5.6%), from €29,060 to €30,676
- Turnover +€962
up €962 (+3.1%), from €30,593 to €31,555
- Gross operating margin -€654
down €654 (-42.7%), from €1,534 to €879
- Taxes -€361
no longer reported in 2025 (was €361)
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 | €9,508 | €10,789 | +€1,281 | +13.5% |
| Current assets | 29/58 | €9,508 | €10,789 | +€1,281 | +13.5% |
| Amounts receivable within one year | 40/41 | €8,163 | €8,993 | +€830 | +10.2% |
| Other amounts receivable | 41 | €8,163 | €8,993 | +€830 | +10.2% |
| Cash at bank and in hand | 54/58 | €1,344 | €1,795 | +€451 | +33.5% |
| Total equity and liabilities | 10/49 | €9,508 | €10,789 | +€1,281 | +13.5% |
| Equity | 10/15 | €7,885 | €8,935 | +€1,050 | +13.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,685 | €2,735 | +€1,050 | +62.3% |
| Amounts payable | 17/49 | €1,623 | €1,854 | +€231 | +14.2% |
| Amounts payable within one year | 42/48 | €1,623 | €1,854 | +€231 | +14.2% |
| Financial debts | 43 | - | €56 | +€56 | |
| Credit institutions | 430/8 | - | €56 | +€56 | |
| Trade debts | 44 | €128 | - | -€128 | |
| Suppliers | 440/4 | €128 | - | -€128 | |
| Taxes, remuneration and social security | 45 | €1,494 | €1,798 | +€304 | +20.3% |
| Taxes | 450/3 | €1,494 | €1,798 | +€304 | +20.3% |
| Turnover | 70 | €30,593 | €31,555 | +€962 | +3.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €29,060 | €30,676 | +€1,616 | +5.6% |
| Gross operating margin | 9900 | €1,534 | €879 | -€654 | -42.7% |
| Operating profit (loss) | 9901 | €1,534 | €879 | -€654 | -42.7% |
| Financial income | 75/76B | €475 | €458 | -€17 | -3.6% |
| Recurring financial income | 75 | €475 | €458 | -€17 | -3.6% |
| Financial charges | 65/66B | €161 | €288 | +€126 | +78.4% |
| Recurring financial charges | 65 | €161 | €288 | +€126 | +78.4% |
| Profit (loss) for the period before taxes | 9903 | €1,848 | €1,050 | -€798 | -43.2% |
| Income taxes | 67/77 | €361 | - | -€361 | |
| Profit (loss) for the period | 9904 | €1,487 | €1,050 | -€437 | -29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,487 | €1,050 | -€437 | -29.4% |
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 27 October 2026 via checked.be.