Hanaco Consulting: 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.
Hanaco Consulting
Largest movements
- Cash -€47,320
down €47,320 (-66.7%), from €70,917 to €23,597
mainly Other debts (-€35,000) and Contributions, distributions and other (-€25,000)
- Receivables within one year +€10,192
up €10,192 (+78.7%), from €12,955 to €23,146
of which Other amounts receivable: +€15,531
- Other debts -€35,000
down €35,000 (-58.3%), from €60,000 to €25,000
- Tax, wage and social debts -€8,350
down €8,350 (-48.1%), from €17,350 to €9,000
- Profit (loss) carried forward +€6,378
up €6,378 (+119%), from €5,365 to €11,743
- Gross operating margin -€40,115
down €40,115 (-49.2%), from €81,482 to €41,367
- Taxes -€7,942
down €7,942 (-45.8%), from €17,343 to €9,400
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 | €84,091 | €46,743 | -€37,348 | -44.4% |
| Fixed assets | 21/28 | €220 | - | -€220 | |
| Tangible fixed assets | 22/27 | €220 | - | -€220 | |
| Plant, machinery and equipment | 23 | €220 | - | -€220 | |
| Current assets | 29/58 | €83,871 | €46,743 | -€37,128 | -44.3% |
| Amounts receivable within one year | 40/41 | €12,955 | €23,146 | +€10,192 | +78.7% |
| Trade receivables | 40 | €12,189 | €6,849 | -€5,340 | -43.8% |
| Other amounts receivable | 41 | €766 | €16,297 | +€15,531 | +2,029% |
| Cash at bank and in hand | 54/58 | €70,917 | €23,597 | -€47,320 | -66.7% |
| Total equity and liabilities | 10/49 | €84,091 | €46,743 | -€37,348 | -44.4% |
| Equity | 10/15 | €6,365 | €12,743 | +€6,378 | +100% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,365 | €11,743 | +€6,378 | +119% |
| Amounts payable | 17/49 | €77,726 | €34,000 | -€43,726 | -56.3% |
| Amounts payable within one year | 42/48 | €77,726 | €34,000 | -€43,726 | -56.3% |
| Trade debts | 44 | €376 | - | -€376 | |
| Suppliers | 440/4 | €376 | - | -€376 | |
| Taxes, remuneration and social security | 45 | €17,350 | €9,000 | -€8,350 | -48.1% |
| Taxes | 450/3 | €17,350 | €9,000 | -€8,350 | -48.1% |
| Other amounts payable | 47/48 | €60,000 | €25,000 | -€35,000 | -58.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €220 | +€220 | |
| Other operating charges | 640/8 | €45 | €400 | +€355 | +793% |
| Gross operating margin | 9900 | €81,482 | €41,367 | -€40,115 | -49.2% |
| Operating profit (loss) | 9901 | €81,437 | €40,747 | -€40,690 | -50.0% |
| Financial income | 75/76B | €2 | €177 | +€176 | +11,708% |
| Recurring financial income | 75 | €2 | €177 | +€176 | +11,708% |
| Financial charges | 65/66B | €174 | €146 | -€29 | -16.5% |
| Recurring financial charges | 65 | €174 | €146 | -€29 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €81,264 | €40,779 | -€40,486 | -49.8% |
| Income taxes | 67/77 | €17,343 | €9,400 | -€7,942 | -45.8% |
| Profit (loss) for the period | 9904 | €63,921 | €31,378 | -€32,543 | -50.9% |
| Profit (loss) for the period to be appropriated | 9905 | €63,921 | €31,378 | -€32,543 | -50.9% |
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 24 October 2026 via checked.be.