HANACARE: 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.
HANACARE
Largest movements
- Tangible fixed assets +€42,421
up €42,421 (+69032.7%), from €61 to €42,482
of which Furniture and vehicles: +€42,477
- Cash -€19,938
down €19,938 (-48.9%), from €40,799 to €20,861
mainly Investment in fixed assets (net) (-€42,955) and Tax, wage and social debts (-€11,690)
- Receivables within one year +€3,346
up €3,346 (+45.1%), from €7,421 to €10,767
of which Other amounts receivable: +€4,799
- Debts after one year +€19,027
new in 2025: €19,027
- Tax, wage and social debts -€11,690
no longer reported in 2025 (was €11,690)
- Profit (loss) carried forward +€10,484
up €10,484 (+63.1%), from €16,606 to €27,090
- Current portion of long-term debt +€5,973
new in 2025: €5,973
- Other debts +€1,715
up €1,715 (+123.8%), from €1,385 to €3,101
- Gross operating margin -€27,277
down €27,277 (-62.7%), from €43,499 to €16,223
- Taxes -€6,308
down €6,308 (-60.7%), from €10,398 to €4,090
- Other operating charges -€1,277
down €1,277 (-63.4%), from €2,016 to €739
- Financial charges +€464
up €464 (+4245.2%), from €11 to €475
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 | €48,281 | €74,169 | +€25,888 | +53.6% |
| Fixed assets | 21/28 | €61 | €42,542 | +€42,481 | +69130.4% |
| Tangible fixed assets | 22/27 | €61 | €42,482 | +€42,421 | +69032.7% |
| Furniture and vehicles | 24 | - | €42,477 | +€42,477 | |
| Other tangible fixed assets | 26 | €61 | €5 | -€56 | -91.7% |
| Financial fixed assets | 28 | - | €60 | +€60 | |
| Current assets | 29/58 | €48,220 | €31,627 | -€16,592 | -34.4% |
| Amounts receivable within one year | 40/41 | €7,421 | €10,767 | +€3,346 | +45.1% |
| Trade receivables | 40 | €6,310 | €4,857 | -€1,453 | -23.0% |
| Other amounts receivable | 41 | €1,111 | €5,910 | +€4,799 | +431.9% |
| Cash at bank and in hand | 54/58 | €40,799 | €20,861 | -€19,938 | -48.9% |
| Total equity and liabilities | 10/49 | €48,281 | €74,169 | +€25,888 | +53.6% |
| Equity | 10/15 | €35,206 | €45,690 | +€10,484 | +29.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,606 | €27,090 | +€10,484 | +63.1% |
| Amounts payable | 17/49 | €13,075 | €28,479 | +€15,404 | +117.8% |
| Amounts payable after more than one year | 17 | - | €19,027 | +€19,027 | |
| Financial debts | 170/4 | - | €19,027 | +€19,027 | |
| Amounts payable within one year | 42/48 | €13,075 | €9,452 | -€3,623 | -27.7% |
| Current portion of amounts payable after more than one year | 42 | - | €5,973 | +€5,973 | |
| Trade debts | 44 | - | €379 | +€379 | |
| Suppliers | 440/4 | - | €379 | +€379 | |
| Taxes, remuneration and social security | 45 | €11,690 | - | -€11,690 | |
| Taxes | 450/3 | €11,690 | - | -€11,690 | |
| Other amounts payable | 47/48 | €1,385 | €3,101 | +€1,715 | +123.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88 | €475 | +€387 | +439.3% |
| Other operating charges | 640/8 | €2,016 | €739 | -€1,277 | -63.4% |
| Gross operating margin | 9900 | €43,499 | €16,223 | -€27,277 | -62.7% |
| Operating profit (loss) | 9901 | €41,395 | €15,009 | -€26,386 | -63.7% |
| Financial income | 75/76B | - | €41 | +€41 | |
| Recurring financial income | 75 | - | €41 | +€41 | |
| Financial charges | 65/66B | €11 | €475 | +€464 | +4245.2% |
| Recurring financial charges | 65 | €11 | €475 | +€464 | +4245.2% |
| Profit (loss) for the period before taxes | 9903 | €41,384 | €14,575 | -€26,809 | -64.8% |
| Income taxes | 67/77 | €10,398 | €4,090 | -€6,308 | -60.7% |
| Profit (loss) for the period | 9904 | €30,986 | €10,484 | -€20,502 | -66.2% |
| Profit (loss) for the period to be appropriated | 9905 | €30,986 | €10,484 | -€20,502 | -66.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.