Handpower: 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.
Handpower
Largest movements
- Receivables within one year +€76
up €76 (+9.5%), from €792 to €867
- Cash +€28
up €28 (+270.3%), from €10 to €39
mainly Other debts (+€1,090)
- Other debts +€1,090
up €1,090 (+48.2%), from €2,260 to €3,350
- Profit (loss) carried forward -€986
down €986 (-18.1%), from -€5,458 to -€6,444
- Other operating charges -€683
no longer reported in 2025 (was €683)
- Financial income +€127
new in 2025: €127
of which Financial income: +€127
- Gross operating margin -€76
down €76 (-8.8%), from -€864 to -€940
- Financial charges +€12
up €12 (+7.2%), from €161 to €173
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 | €802 | €906 | +€104 | +12.9% |
| Current assets | 29/58 | €802 | €906 | +€104 | +12.9% |
| Amounts receivable within one year | 40/41 | €792 | €867 | +€76 | +9.5% |
| Other amounts receivable | 41 | €792 | €867 | +€76 | +9.5% |
| Cash at bank and in hand | 54/58 | €10 | €39 | +€28 | +270.3% |
| Total equity and liabilities | 10/49 | €802 | €906 | +€104 | +12.9% |
| Equity | 10/15 | -€1,458 | -€2,444 | -€986 | -67.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,458 | -€6,444 | -€986 | -18.1% |
| Amounts payable | 17/49 | €2,260 | €3,350 | +€1,090 | +48.2% |
| Amounts payable within one year | 42/48 | €2,260 | €3,350 | +€1,090 | +48.2% |
| Other amounts payable | 47/48 | €2,260 | €3,350 | +€1,090 | +48.2% |
| Other operating charges | 640/8 | €683 | - | -€683 | |
| Gross operating margin | 9900 | -€864 | -€940 | -€76 | -8.8% |
| Operating profit (loss) | 9901 | -€1,547 | -€940 | +€607 | +39.2% |
| Financial income | 75/76B | - | €127 | +€127 | |
| Recurring financial income | 75 | - | €127 | +€127 | |
| Non-recurring financial income | 76B | - | €127 | +€127 | |
| Financial charges | 65/66B | €161 | €173 | +€12 | +7.2% |
| Recurring financial charges | 65 | €161 | €173 | +€12 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,708 | -€986 | +€722 | +42.3% |
| Profit (loss) for the period | 9904 | -€1,708 | -€986 | +€722 | +42.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,708 | -€986 | +€722 | +42.3% |
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 1 October 2026 via checked.be.