HANDIRI HOLDING: 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.
HANDIRI HOLDING
Largest movements
- Receivables within one year +€70,934
up €70,934 (+7.5%), from €946,666 to €1.0m
of which Other amounts receivable: +€42,641
No liability line moved by more than 1% of the balance sheet total.
- Turnover +€282,582
new in 2025: €282,582
- Purchases and services +€109,729
new in 2025: €109,729
- Gross operating margin -€19,181
down €19,181 (-9.6%), from €200,664 to €181,482
- Staff costs +€12,234
up €12,234 (+9.8%), from €124,690 to €136,924
- Taxes -€7,548
down €7,548 (-32.8%), from €23,013 to €15,465
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 | €6,002,722 | €6,063,206 | +€60,485 | +1.0% |
| Fixed assets | 21/28 | €5,043,840 | €5,043,840 | = | 0.0% |
| Financial fixed assets | 28 | €5,043,840 | €5,043,840 | = | 0.0% |
| Current assets | 29/58 | €958,882 | €1,019,366 | +€60,485 | +6.3% |
| Amounts receivable within one year | 40/41 | €946,666 | €1,017,600 | +€70,934 | +7.5% |
| Trade receivables | 40 | €228,488 | €256,780 | +€28,292 | +12.4% |
| Other amounts receivable | 41 | €718,178 | €760,820 | +€42,641 | +5.9% |
| Cash at bank and in hand | 54/58 | €10,468 | €362 | -€10,106 | -96.5% |
| Deferred charges and accrued income | 490/1 | €1,747 | €1,404 | -€343 | -19.6% |
| Total equity and liabilities | 10/49 | €6,002,722 | €6,063,206 | +€60,485 | +1.0% |
| Equity | 10/15 | €5,931,734 | €5,973,348 | +€41,614 | +0.7% |
| Contributions | 10/11 | €5,043,840 | €5,043,840 | = | 0.0% |
| Reserves | 13 | €887,894 | €929,508 | +€41,614 | +4.7% |
| Distributable reserves | 133 | €887,894 | €929,508 | +€41,614 | +4.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €70,988 | €89,858 | +€18,871 | +26.6% |
| Amounts payable within one year | 42/48 | €70,889 | €89,858 | +€18,969 | +26.8% |
| Financial debts | 43 | €2,500 | €2,500 | = | 0.0% |
| Credit institutions | 430/8 | €2,500 | €2,500 | = | 0.0% |
| Trade debts | 44 | €13,083 | €25,904 | +€12,820 | +98.0% |
| Suppliers | 440/4 | €13,083 | €25,904 | +€12,820 | +98.0% |
| Taxes, remuneration and social security | 45 | €55,306 | €61,455 | +€6,149 | +11.1% |
| Taxes | 450/3 | €34,143 | €37,304 | +€3,161 | +9.3% |
| Remuneration and social security | 454/9 | €21,163 | €24,150 | +€2,988 | +14.1% |
| Accrued charges and deferred income | 492/3 | €98 | €0 | -€98 | -100% |
| Turnover | 70 | - | €282,582 | +€282,582 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €109,729 | +€109,729 | |
| Remuneration, social security and pensions | 62 | €124,690 | €136,924 | +€12,234 | +9.8% |
| Other operating charges | 640/8 | €1,416 | €1,451 | +€35 | +2.4% |
| Gross operating margin | 9900 | €200,664 | €181,482 | -€19,181 | -9.6% |
| Operating profit (loss) | 9901 | €74,558 | €43,108 | -€31,450 | -42.2% |
| Financial income | 75/76B | €11,359 | €14,474 | +€3,115 | +27.4% |
| Recurring financial income | 75 | €11,359 | €14,474 | +€3,115 | +27.4% |
| Financial charges | 65/66B | €311 | €503 | +€192 | +61.8% |
| Recurring financial charges | 65 | €311 | €503 | +€192 | +61.8% |
| Profit (loss) for the period before taxes | 9903 | €85,606 | €57,079 | -€28,527 | -33.3% |
| Income taxes | 67/77 | €23,013 | €15,465 | -€7,548 | -32.8% |
| Profit (loss) for the period | 9904 | €62,593 | €41,614 | -€20,979 | -33.5% |
| Profit (loss) for the period to be appropriated | 9905 | €62,593 | €41,614 | -€20,979 | -33.5% |
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 31 October 2026 via checked.be.