HANCART CONSULT: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
HANCART CONSULT
Largest movements
- Cash -€5,985
down €5,985 (-80.9%), from €7,397 to €1,413
mainly Net result for the year (-€12,422)
- Receivables within one year -€3,736
down €3,736 (-39.3%), from €9,518 to €5,782
of which Trade receivables: -€3,630
- Formation expenses -€867
no longer reported in 2025 (was €867)
- Intangible fixed assets +€650
new in 2025: €650
- Profit (loss) carried forward -€12,422
down €12,422 (-64.3%), from -€19,330 to -€31,752
- Other debts +€2,189
up €2,189 (+4.3%), from €51,112 to €53,300
- Other operating charges -€14,134
down €14,134 (-89.5%), from €15,793 to €1,659
- Purchases and services -€6,021
no longer reported in 2025 (was €6,021)
- Gross operating margin -€4,340
down €4,340 (-144%), from -€3,021 to -€7,362
- Turnover -€3,000
no longer reported in 2025 (was €3,000)
- Financial charges -€115
down €115 (-38.3%), from €300 to €185
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,781 | €31,729 | -€10,052 | -24.1% |
| Formation expenses | 20 | €867 | - | -€867 | |
| Fixed assets | 21/28 | €23,884 | €24,535 | +€650 | +2.7% |
| Intangible fixed assets | 21 | - | €650 | +€650 | |
| Tangible fixed assets | 22/27 | €23,884 | €23,884 | = | 0.0% |
| Furniture and vehicles | 24 | €23,884 | €23,884 | = | 0.0% |
| Current assets | 29/58 | €17,030 | €7,195 | -€9,835 | -57.8% |
| Amounts receivable within one year | 40/41 | €9,518 | €5,782 | -€3,736 | -39.3% |
| Trade receivables | 40 | €7,260 | €3,630 | -€3,630 | -50.0% |
| Other amounts receivable | 41 | €2,258 | €2,152 | -€106 | -4.7% |
| Cash at bank and in hand | 54/58 | €7,397 | €1,413 | -€5,985 | -80.9% |
| Deferred charges and accrued income | 490/1 | €114 | - | -€114 | |
| Total equity and liabilities | 10/49 | €41,781 | €31,729 | -€10,052 | -24.1% |
| Equity | 10/15 | -€9,330 | -€21,752 | -€12,422 | -133% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,330 | -€31,752 | -€12,422 | -64.3% |
| Amounts payable | 17/49 | €51,112 | €53,482 | +€2,370 | +4.6% |
| Amounts payable within one year | 42/48 | €51,112 | €53,482 | +€2,370 | +4.6% |
| Trade debts | 44 | - | €182 | +€182 | |
| Suppliers | 440/4 | - | €182 | +€182 | |
| Other amounts payable | 47/48 | €51,112 | €53,300 | +€2,189 | +4.3% |
| Turnover | 70 | €3,000 | - | -€3,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €6,021 | - | -€6,021 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €216 | €217 | +€1 | +0.3% |
| Other operating charges | 640/8 | €15,793 | €1,659 | -€14,134 | -89.5% |
| Non-recurring operating charges | 66A | - | €3,000 | +€3,000 | |
| Gross operating margin | 9900 | -€3,021 | -€7,362 | -€4,340 | -144% |
| Operating profit (loss) | 9901 | -€19,030 | -€12,237 | +€6,793 | +35.7% |
| Financial charges | 65/66B | €300 | €185 | -€115 | -38.3% |
| Recurring financial charges | 65 | €300 | €185 | -€115 | -38.3% |
| Profit (loss) for the period before taxes | 9903 | -€19,330 | -€12,422 | +€6,908 | +35.7% |
| Profit (loss) for the period | 9904 | -€19,330 | -€12,422 | +€6,908 | +35.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,330 | -€12,422 | +€6,908 | +35.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.