HANDASSA: 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.
HANDASSA
Largest movements
- Receivables within one year +€4,356
new in 2025: €4,356
- Cash -€3,783
down €3,783 (-6.7%), from €56,140 to €52,357
mainly Net result for the year (-€25,365) and Receivables within one year (-€4,356)
- Other debts +€26,095
up €26,095 (+180.8%), from €14,434 to €40,530
- Reserves -€25,365
down €25,365 (-63.2%), from €40,145 to €14,780
- Trade debts -€572
down €572 (-73.0%), from €785 to €212
- Gross operating margin +€14,131
up €14,131 (+36.2%), from -€38,994 to -€24,863
- Other operating charges -€476
down €476 (-48.8%), from €976 to €500
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 | €56,221 | €56,793 | +€573 | +1.0% |
| Fixed assets | 21/28 | €81 | €81 | = | 0.0% |
| Financial fixed assets | 28 | €81 | €81 | = | 0.0% |
| Current assets | 29/58 | €56,140 | €56,713 | +€573 | +1.0% |
| Amounts receivable within one year | 40/41 | - | €4,356 | +€4,356 | |
| Trade receivables | 40 | - | €4,356 | +€4,356 | |
| Cash at bank and in hand | 54/58 | €56,140 | €52,357 | -€3,783 | -6.7% |
| Total equity and liabilities | 10/49 | €56,221 | €56,793 | +€573 | +1.0% |
| Equity | 10/15 | €40,145 | €14,780 | -€25,365 | -63.2% |
| Reserves | 13 | €40,145 | €14,780 | -€25,365 | -63.2% |
| Distributable reserves | 133 | €40,145 | €14,780 | -€25,365 | -63.2% |
| Amounts payable | 17/49 | €16,076 | €42,013 | +€25,938 | +161.3% |
| Amounts payable within one year | 42/48 | €15,260 | €41,346 | +€26,086 | +170.9% |
| Trade debts | 44 | €785 | €212 | -€572 | -73.0% |
| Suppliers | 440/4 | €785 | €212 | -€572 | -73.0% |
| Taxes, remuneration and social security | 45 | €41 | €604 | +€563 | +1375.8% |
| Taxes | 450/3 | €41 | €604 | +€563 | +1375.8% |
| Other amounts payable | 47/48 | €14,434 | €40,530 | +€26,095 | +180.8% |
| Accrued charges and deferred income | 492/3 | €816 | €667 | -€149 | -18.2% |
| Other operating charges | 640/8 | €976 | €500 | -€476 | -48.8% |
| Gross operating margin | 9900 | -€38,994 | -€24,863 | +€14,131 | +36.2% |
| Operating profit (loss) | 9901 | -€39,970 | -€25,363 | +€14,607 | +36.5% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €27 | €9 | -€18 | -67.7% |
| Recurring financial charges | 65 | €27 | €9 | -€18 | -67.7% |
| Profit (loss) for the period before taxes | 9903 | -€39,997 | -€25,365 | +€14,632 | +36.6% |
| Profit (loss) for the period | 9904 | -€39,997 | -€25,365 | +€14,632 | +36.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,997 | -€25,365 | +€14,632 | +36.6% |
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 6 October 2026 via checked.be.