HANDS TALENT: 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 TALENT
Largest movements
- Cash +€68,992
up €68,992 (+73.9%), from €93,390 to €162,382
mainly Net result for the year (+€52,437) and Tax, wage and social debts (+€12,078)
- Receivables within one year -€3,138
down €3,138 (-29.9%), from €10,503 to €7,365
of which Trade receivables: -€3,823
- Reserves +€51,264
up €51,264 (+52.4%), from €97,921 to €149,185
- Tax, wage and social debts +€12,078
up €12,078 (+396%), from €3,048 to €15,126
- Gross operating margin +€26,687
up €26,687 (+52.5%), from €50,854 to €77,541
- Taxes +€17,978
up €17,978 (+458%), from €3,923 to €21,901
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 | €109,389 | €174,333 | +€64,944 | +59.4% |
| Fixed assets | 21/28 | €3,749 | €3,800 | +€50 | +1.3% |
| Tangible fixed assets | 22/27 | €3,749 | €3,800 | +€50 | +1.3% |
| Plant, machinery and equipment | 23 | - | €1,890 | +€1,890 | |
| Furniture and vehicles | 24 | €3,749 | €1,910 | -€1,840 | -49.1% |
| Current assets | 29/58 | €105,639 | €170,533 | +€64,894 | +61.4% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €10,503 | €7,365 | -€3,138 | -29.9% |
| Trade receivables | 40 | €8,172 | €4,349 | -€3,823 | -46.8% |
| Other amounts receivable | 41 | €2,331 | €3,016 | +€685 | +29.4% |
| Cash at bank and in hand | 54/58 | €93,390 | €162,382 | +€68,992 | +73.9% |
| Deferred charges and accrued income | 490/1 | €1,746 | €787 | -€960 | -54.9% |
| Total equity and liabilities | 10/49 | €109,389 | €174,333 | +€64,944 | +59.4% |
| Equity | 10/15 | €97,747 | €150,185 | +€52,437 | +53.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €97,921 | €149,185 | +€51,264 | +52.4% |
| Distributable reserves | 133 | €97,921 | €149,185 | +€51,264 | +52.4% |
| Profit (loss) carried forward | 14 | -€1,174 | €0 | +€1,174 | |
| Amounts payable | 17/49 | €11,641 | €24,148 | +€12,507 | +107% |
| Amounts payable within one year | 42/48 | €11,254 | €24,148 | +€12,894 | +115% |
| Financial debts | 43 | €3 | €0 | -€3 | -100% |
| Credit institutions | 430/8 | €3 | €0 | -€3 | -100% |
| Trade debts | 44 | €6,096 | €5,597 | -€500 | -8.2% |
| Suppliers | 440/4 | €6,096 | €5,597 | -€500 | -8.2% |
| Advances received on contracts in progress | 46 | - | €1,573 | +€1,573 | |
| Taxes, remuneration and social security | 45 | €3,048 | €15,126 | +€12,078 | +396% |
| Taxes | 450/3 | €3,048 | €15,126 | +€12,078 | +396% |
| Other amounts payable | 47/48 | €2,107 | €1,852 | -€255 | -12.1% |
| Accrued charges and deferred income | 492/3 | €387 | €0 | -€387 | -100% |
| Remuneration, social security and pensions | 62 | €774 | - | -€774 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,506 | €2,866 | -€639 | -18.2% |
| Other operating charges | 640/8 | €394 | €120 | -€274 | -69.5% |
| Gross operating margin | 9900 | €50,854 | €77,541 | +€26,687 | +52.5% |
| Operating profit (loss) | 9901 | €46,181 | €74,555 | +€28,374 | +61.4% |
| Financial income | 75/76B | €265 | €135 | -€131 | -49.3% |
| Recurring financial income | 75 | €265 | €135 | -€131 | -49.3% |
| Financial charges | 65/66B | €110 | €350 | +€241 | +219% |
| Recurring financial charges | 65 | €110 | €350 | +€241 | +219% |
| Profit (loss) for the period before taxes | 9903 | €46,336 | €74,339 | +€28,003 | +60.4% |
| Income taxes | 67/77 | €3,923 | €21,901 | +€17,978 | +458% |
| Profit (loss) for the period | 9904 | €42,413 | €52,437 | +€10,025 | +23.6% |
| Profit (loss) for the period to be appropriated | 9905 | €42,413 | €52,437 | +€10,025 | +23.6% |
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 13 October 2026 via checked.be.