HANAMI: 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.
HANAMI
Largest movements
- Cash +€32,071
up €32,071 (+359.1%), from €8,931 to €41,002
mainly Net result for the year (+€15,323) and Receivables within one year (+€14,275)
- Receivables within one year -€14,275
down €14,275 (-44.6%), from €32,035 to €17,760
of which Other amounts receivable: -€14,244
- Deferred charges and accrued income +€1,942
up €1,942 (+102.0%), from €1,905 to €3,847
- Tangible fixed assets -€1,323
down €1,323 (-81.8%), from €1,617 to €294
- Reserves +€15,323
up €15,323 (+89.3%), from €17,155 to €32,479
of which Distributable reserves: +€15,323
- Trade debts +€2,332
up €2,332 (+473.3%), from €493 to €2,825
- Tax, wage and social debts +€998
up €998 (+7.0%), from €14,200 to €15,198
of which Taxes: +€998
- Gross operating margin -€8,012
down €8,012 (-23.0%), from €34,786 to €26,774
- Taxes +€1,792
up €1,792 (+30.9%), from €5,805 to €7,597
- Depreciation -€1,077
down €1,077 (-44.9%), from €2,401 to €1,323
- Other operating charges +€992
up €992 (+90.7%), from €1,093 to €2,085
- Financial charges +€481
up €481 (+69.5%), from €693 to €1,174
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 | €44,488 | €62,902 | +€18,414 | +41.4% |
| Fixed assets | 21/28 | €1,617 | €294 | -€1,323 | -81.8% |
| Tangible fixed assets | 22/27 | €1,617 | €294 | -€1,323 | -81.8% |
| Furniture and vehicles | 24 | €1,617 | €294 | -€1,323 | -81.8% |
| Current assets | 29/58 | €42,871 | €62,608 | +€19,737 | +46.0% |
| Amounts receivable within one year | 40/41 | €32,035 | €17,760 | -€14,275 | -44.6% |
| Trade receivables | 40 | €11,466 | €11,435 | -€32 | -0.3% |
| Other amounts receivable | 41 | €20,569 | €6,325 | -€14,244 | -69.2% |
| Cash at bank and in hand | 54/58 | €8,931 | €41,002 | +€32,071 | +359.1% |
| Deferred charges and accrued income | 490/1 | €1,905 | €3,847 | +€1,942 | +102.0% |
| Total equity and liabilities | 10/49 | €44,488 | €62,902 | +€18,414 | +41.4% |
| Equity | 10/15 | €29,555 | €44,879 | +€15,323 | +51.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €17,155 | €32,479 | +€15,323 | +89.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €15,295 | €30,619 | +€15,323 | +100.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €14,933 | €18,023 | +€3,090 | +20.7% |
| Amounts payable within one year | 42/48 | €14,693 | €18,023 | +€3,330 | +22.7% |
| Trade debts | 44 | €493 | €2,825 | +€2,332 | +473.3% |
| Suppliers | 440/4 | €493 | €2,825 | +€2,332 | +473.3% |
| Taxes, remuneration and social security | 45 | €14,200 | €15,198 | +€998 | +7.0% |
| Taxes | 450/3 | €14,200 | €15,198 | +€998 | +7.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €240 | €0 | -€240 | -100.0% |
| Non-recurring operating income | 76A | - | €7,903 | +€7,903 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,401 | €1,323 | -€1,077 | -44.9% |
| Other operating charges | 640/8 | €1,093 | €2,085 | +€992 | +90.7% |
| Gross operating margin | 9900 | €34,786 | €26,774 | -€8,012 | -23.0% |
| Operating profit (loss) | 9901 | €31,292 | €23,366 | -€7,926 | -25.3% |
| Financial income | 75/76B | €540 | €729 | +€188 | +34.8% |
| Recurring financial income | 75 | €540 | €729 | +€188 | +34.8% |
| Financial charges | 65/66B | €693 | €1,174 | +€481 | +69.5% |
| Recurring financial charges | 65 | €693 | €1,174 | +€481 | +69.5% |
| Profit (loss) for the period before taxes | 9903 | €31,140 | €22,921 | -€8,219 | -26.4% |
| Income taxes | 67/77 | €5,805 | €7,597 | +€1,792 | +30.9% |
| Profit (loss) for the period | 9904 | €25,334 | €15,323 | -€10,011 | -39.5% |
| Profit (loss) for the period to be appropriated | 9905 | €25,334 | €15,323 | -€10,011 | -39.5% |
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 11 October 2026 via checked.be.