HANDS-ON PLUS: what changed
HANDS-ON PLUS
Largest movements
- Cash -€24,856
down €24,856 (-73.1%), from €33,985 to €9,129
mainly Net result for the year (-€14,276) and Receivables within one year (-€8,510)
- Receivables within one year +€8,510
up €8,510 (+323%), from €2,631 to €11,141
of which Other amounts receivable: +€5,620
- Intangible fixed assets -€1,032
down €1,032 (-11.7%), from €8,794 to €7,762
- Profit (loss) carried forward -€14,276
down €14,276 (-76.0%), from €18,777 to €4,500
- Tax, wage and social debts -€5,000
no longer reported in 2025 (was €5,000)
- Trade debts +€1,241
up €1,241 (+176%), from €707 to €1,948
- Other debts +€658
up €658 (+71.1%), from €926 to €1,584
- Gross operating margin -€44,415
down €44,415, from €31,421 to -€12,994
- Taxes -€5,517
down €5,517, from €5,000 to -€517
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,410 | €28,032 | -€17,377 | -38.3% |
| Fixed assets | 21/28 | €8,794 | €7,762 | -€1,032 | -11.7% |
| Intangible fixed assets | 21 | €8,794 | €7,762 | -€1,032 | -11.7% |
| Current assets | 29/58 | €36,616 | €20,270 | -€16,346 | -44.6% |
| Amounts receivable within one year | 40/41 | €2,631 | €11,141 | +€8,510 | +323% |
| Trade receivables | 40 | €2,631 | €5,522 | +€2,890 | +110% |
| Other amounts receivable | 41 | - | €5,620 | +€5,620 | |
| Cash at bank and in hand | 54/58 | €33,985 | €9,129 | -€24,856 | -73.1% |
| Total equity and liabilities | 10/49 | €45,410 | €28,032 | -€17,377 | -38.3% |
| Equity | 10/15 | €28,777 | €14,500 | -€14,276 | -49.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,777 | €4,500 | -€14,276 | -76.0% |
| Amounts payable | 17/49 | €16,633 | €13,532 | -€3,101 | -18.6% |
| Amounts payable after more than one year | 17 | €10,000 | €10,000 | = | 0.0% |
| Other amounts payable | 178/9 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €6,633 | €3,532 | -€3,101 | -46.7% |
| Trade debts | 44 | €707 | €1,948 | +€1,241 | +176% |
| Suppliers | 440/4 | €707 | €1,948 | +€1,241 | +176% |
| Taxes, remuneration and social security | 45 | €5,000 | - | -€5,000 | |
| Taxes | 450/3 | €5,000 | - | -€5,000 | |
| Other amounts payable | 47/48 | €926 | €1,584 | +€658 | +71.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,032 | €1,032 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €31,421 | -€12,994 | -€44,415 | |
| Operating profit (loss) | 9901 | €30,002 | -€14,425 | -€44,427 | |
| Financial charges | 65/66B | €347 | €368 | +€21 | +6.2% |
| Recurring financial charges | 65 | €347 | €368 | +€21 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | €29,655 | -€14,793 | -€44,448 | |
| Income taxes | 67/77 | €5,000 | -€517 | -€5,517 | |
| Profit (loss) for the period | 9904 | €24,655 | -€14,276 | -€38,931 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,655 | -€14,276 | -€38,931 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.