HANABI: 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.
HANABI
Largest movements
- Receivables within one year -€12,403
down €12,403 (-62.7%), from €19,792 to €7,389
of which Trade receivables: -€6,370
- Cash -€8,568
down €8,568 (-12.6%), from €67,822 to €59,254
mainly Other debts (-€8,500) and Deferred charges and accrued income (-€4,000)
- Deferred charges and accrued income +€4,000
up €4,000 (+455.4%), from €878 to €4,878
- Other debts -€8,500
down €8,500 (-77.3%), from €11,000 to €2,500
- Profit (loss) carried forward -€4,414
down €4,414 (-12.2%), from €36,261 to €31,847
- Tax, wage and social debts -€3,178
down €3,178 (-35.6%), from €8,940 to €5,762
of which Taxes: -€2,478
- Gross operating margin -€13,918
down €13,918 (-68.8%), from €20,230 to €6,312
- Taxes -€2,000
down €2,000 (-36.4%), from €5,490 to €3,490
- Financial charges +€1,242
up €1,242 (+91.8%), from €1,354 to €2,596
- Other operating charges +€712
up €712 (+112.8%), from €631 to €1,343
- Financial income -€416
down €416 (-99.8%), from €417 to €1
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 | €90,629 | €74,492 | -€16,137 | -17.8% |
| Fixed assets | 21/28 | €2,137 | €2,971 | +€834 | +39.1% |
| Tangible fixed assets | 22/27 | €2,075 | €2,910 | +€834 | +40.2% |
| Plant, machinery and equipment | 23 | €2,075 | €1,528 | -€547 | -26.4% |
| Furniture and vehicles | 24 | - | €1,382 | +€1,382 | |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €88,492 | €71,521 | -€16,971 | -19.2% |
| Amounts receivable within one year | 40/41 | €19,792 | €7,389 | -€12,403 | -62.7% |
| Trade receivables | 40 | €12,026 | €5,656 | -€6,370 | -53.0% |
| Other amounts receivable | 41 | €7,766 | €1,733 | -€6,033 | -77.7% |
| Cash at bank and in hand | 54/58 | €67,822 | €59,254 | -€8,568 | -12.6% |
| Deferred charges and accrued income | 490/1 | €878 | €4,878 | +€4,000 | +455.4% |
| Total equity and liabilities | 10/49 | €90,629 | €74,492 | -€16,137 | -17.8% |
| Equity | 10/15 | €69,059 | €64,645 | -€4,414 | -6.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,198 | €14,198 | = | 0.0% |
| Distributable reserves | 133 | €14,198 | €14,198 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,261 | €31,847 | -€4,414 | -12.2% |
| Amounts payable | 17/49 | €21,571 | €9,848 | -€11,723 | -54.3% |
| Amounts payable within one year | 42/48 | €21,571 | €9,848 | -€11,723 | -54.3% |
| Trade debts | 44 | €1,631 | €1,586 | -€44 | -2.7% |
| Suppliers | 440/4 | €1,631 | €1,586 | -€44 | -2.7% |
| Taxes, remuneration and social security | 45 | €8,940 | €5,762 | -€3,178 | -35.6% |
| Taxes | 450/3 | €5,740 | €3,262 | -€2,478 | -43.2% |
| Remuneration and social security | 454/9 | €3,200 | €2,500 | -€700 | -21.9% |
| Other amounts payable | 47/48 | €11,000 | €2,500 | -€8,500 | -77.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €834 | €798 | -€36 | -4.4% |
| Other operating charges | 640/8 | €631 | €1,343 | +€712 | +112.8% |
| Gross operating margin | 9900 | €20,230 | €6,312 | -€13,918 | -68.8% |
| Operating profit (loss) | 9901 | €18,765 | €4,171 | -€14,593 | -77.8% |
| Financial income | 75/76B | €417 | €1 | -€416 | -99.8% |
| Recurring financial income | 75 | €417 | €1 | -€416 | -99.8% |
| Financial charges | 65/66B | €1,354 | €2,596 | +€1,242 | +91.8% |
| Recurring financial charges | 65 | €1,354 | €2,596 | +€1,242 | +91.8% |
| Profit (loss) for the period before taxes | 9903 | €17,828 | €1,576 | -€16,252 | -91.2% |
| Income taxes | 67/77 | €5,490 | €3,490 | -€2,000 | -36.4% |
| Profit (loss) for the period | 9904 | €12,338 | -€1,914 | -€14,252 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,338 | -€1,914 | -€14,252 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.