Hands-on Hero: 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.
Hands-on Hero
Largest movements
- Cash +€55,054
up €55,054 (+51.7%), from €106,420 to €161,474
mainly Receivables within one year (+€37,635) and Net result for the year (+€23,519)
- Receivables within one year -€37,635
down €37,635 (-87.5%), from €43,012 to €5,377
of which Trade receivables: -€37,633
- Reserves +€21,853
up €21,853 (+40.0%), from €54,659 to €76,512
- Trade debts -€20,716
down €20,716 (-66.1%), from €31,352 to €10,636
- Other debts +€17,396
up €17,396 (+191.1%), from €9,104 to €26,500
- Accrued charges and deferred income -€9,432
down €9,432 (-53.0%), from €17,795 to €8,363
- Tax, wage and social debts +€7,234
up €7,234 (+21.6%), from €33,522 to €40,756
- Gross operating margin -€43,293
down €43,293 (-56.1%), from €77,104 to €33,810
- Taxes -€11,707
down €11,707 (-56.2%), from €20,823 to €9,116
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 | €149,431 | €166,851 | +€17,419 | +11.7% |
| Current assets | 29/58 | €149,431 | €166,851 | +€17,419 | +11.7% |
| Amounts receivable within one year | 40/41 | €43,012 | €5,377 | -€37,635 | -87.5% |
| Trade receivables | 40 | €43,009 | €5,377 | -€37,633 | -87.5% |
| Other amounts receivable | 41 | €3 | - | -€3 | |
| Cash at bank and in hand | 54/58 | €106,420 | €161,474 | +€55,054 | +51.7% |
| Total equity and liabilities | 10/49 | €149,431 | €166,851 | +€17,419 | +11.7% |
| Equity | 10/15 | €57,659 | €79,512 | +€21,853 | +37.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €54,659 | €76,512 | +€21,853 | +40.0% |
| Distributable reserves | 133 | €54,659 | €76,512 | +€21,853 | +40.0% |
| Amounts payable | 17/49 | €91,773 | €87,339 | -€4,434 | -4.8% |
| Amounts payable within one year | 42/48 | €73,978 | €78,976 | +€4,999 | +6.8% |
| Financial debts | 43 | - | €1,084 | +€1,084 | |
| Other loans | 439 | - | €1,084 | +€1,084 | |
| Trade debts | 44 | €31,352 | €10,636 | -€20,716 | -66.1% |
| Suppliers | 440/4 | €31,352 | €10,636 | -€20,716 | -66.1% |
| Taxes, remuneration and social security | 45 | €33,522 | €40,756 | +€7,234 | +21.6% |
| Taxes | 450/3 | €33,522 | €40,756 | +€7,234 | +21.6% |
| Other amounts payable | 47/48 | €9,104 | €26,500 | +€17,396 | +191.1% |
| Accrued charges and deferred income | 492/3 | €17,795 | €8,363 | -€9,432 | -53.0% |
| Other operating charges | 640/8 | €340 | €230 | -€110 | -32.5% |
| Gross operating margin | 9900 | €77,104 | €33,810 | -€43,293 | -56.1% |
| Operating profit (loss) | 9901 | €76,764 | €33,581 | -€43,183 | -56.3% |
| Financial income | 75/76B | €10 | €88 | +€78 | +777.8% |
| Recurring financial income | 75 | €10 | €88 | +€78 | +777.8% |
| Financial charges | 65/66B | €433 | €1,034 | +€600 | +138.5% |
| Recurring financial charges | 65 | €433 | €1,034 | +€600 | +138.5% |
| Profit (loss) for the period before taxes | 9903 | €76,340 | €32,635 | -€43,705 | -57.3% |
| Income taxes | 67/77 | €20,823 | €9,116 | -€11,707 | -56.2% |
| Profit (loss) for the period | 9904 | €55,518 | €23,519 | -€31,999 | -57.6% |
| Profit (loss) for the period to be appropriated | 9905 | €55,518 | €23,519 | -€31,999 | -57.6% |
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 12 October 2026 via checked.be.