HANDIG HANDJE: 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.
HANDIG HANDJE
Largest movements
- Cash +€7,526
up €7,526 (+59.0%), from €12,766 to €20,292
mainly Stocks and contracts (+€3,450) and Net result for the year (+€2,336)
- Stocks and contracts -€3,450
down €3,450 (-7.5%), from €45,966 to €42,516
- Tax, wage and social debts +€2,014
up €2,014 (+42.4%), from €4,747 to €6,760
of which Taxes: +€1,014
- Reserves +€1,491
up €1,491 (+11.4%), from €13,111 to €14,602
- Profit (loss) carried forward +€846
no longer reported in 2025 (was -€846)
- Gross operating margin +€4,361
up €4,361 (+6,112%), from €71 to €4,432
- Taxes +€949
new in 2025: €949
- Financial charges +€296
up €296 (+169%), from €175 to €471
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 | €59,339 | €63,361 | +€4,022 | +6.8% |
| Current assets | 29/58 | €59,339 | €63,361 | +€4,022 | +6.8% |
| Stocks and contracts in progress | 3 | €45,966 | €42,516 | -€3,450 | -7.5% |
| Stocks | 30/36 | €45,966 | €42,516 | -€3,450 | -7.5% |
| Cash at bank and in hand | 54/58 | €12,766 | €20,292 | +€7,526 | +59.0% |
| Deferred charges and accrued income | 490/1 | €608 | €553 | -€55 | -9.0% |
| Total equity and liabilities | 10/49 | €59,339 | €63,361 | +€4,022 | +6.8% |
| Equity | 10/15 | €30,866 | €33,202 | +€2,336 | +7.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,111 | €14,602 | +€1,491 | +11.4% |
| Distributable reserves | 133 | €13,111 | €14,602 | +€1,491 | +11.4% |
| Profit (loss) carried forward | 14 | -€846 | - | +€846 | |
| Amounts payable | 17/49 | €28,474 | €30,159 | +€1,686 | +5.9% |
| Amounts payable within one year | 42/48 | €28,474 | €30,159 | +€1,686 | +5.9% |
| Trade debts | 44 | €2,242 | €1,850 | -€392 | -17.5% |
| Suppliers | 440/4 | €2,242 | €1,850 | -€392 | -17.5% |
| Taxes, remuneration and social security | 45 | €4,747 | €6,760 | +€2,014 | +42.4% |
| Taxes | 450/3 | €3,747 | €4,760 | +€1,014 | +27.1% |
| Remuneration and social security | 454/9 | €1,000 | €2,000 | +€1,000 | +100% |
| Other amounts payable | 47/48 | €21,485 | €21,549 | +€64 | +0.3% |
| Other operating charges | 640/8 | €772 | €734 | -€39 | -5.0% |
| Gross operating margin | 9900 | €71 | €4,432 | +€4,361 | +6,112% |
| Operating profit (loss) | 9901 | -€701 | €3,698 | +€4,399 | |
| Financial income | 75/76B | €30 | €58 | +€28 | +92.4% |
| Recurring financial income | 75 | €30 | €58 | +€28 | +92.4% |
| Financial charges | 65/66B | €175 | €471 | +€296 | +169% |
| Recurring financial charges | 65 | €175 | €471 | +€296 | +169% |
| Profit (loss) for the period before taxes | 9903 | -€846 | €3,285 | +€4,131 | |
| Income taxes | 67/77 | - | €949 | +€949 | |
| Profit (loss) for the period | 9904 | -€846 | €2,336 | +€3,182 | |
| Profit (loss) for the period to be appropriated | 9905 | -€846 | €2,336 | +€3,182 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.