Hands4you: 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.
Hands4you
Largest movements
- Cash +€94,062
up €94,062 (+127%), from €74,267 to €168,329
mainly Net result for the year (+€38,500) and Trade debts (+€35,547)
- Tangible fixed assets -€22,647
down €22,647 (-22.5%), from €100,510 to €77,863
- Deferred charges and accrued income +€10,489
new in 2025: €10,489
- Reserves +€86,247
new in 2025: €86,247
- Profit (loss) carried forward -€48,580
no longer reported in 2025 (was €48,580)
- Trade debts +€35,547
up €35,547 (+5,796%), from €613 to €36,161
- Other debts +€8,743
up €8,743 (+34.0%), from €25,688 to €34,431
- Tax, wage and social debts -€4,131
down €4,131 (-27.6%), from €14,994 to €10,863
- Gross operating margin -€8,703
down €8,703 (-10.1%), from €86,110 to €77,408
- Taxes -€4,131
down €4,131 (-27.6%), from €14,994 to €10,863
- Financial charges +€3,758
up €3,758 (+501%), from €750 to €4,508
- Depreciation +€1,808
up €1,808 (+8.7%), from €20,839 to €22,647
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 | €175,276 | €256,681 | +€81,405 | +46.4% |
| Fixed assets | 21/28 | €100,510 | €77,863 | -€22,647 | -22.5% |
| Intangible fixed assets | 21 | €0 | - | -€0 | |
| Tangible fixed assets | 22/27 | €100,510 | €77,863 | -€22,647 | -22.5% |
| Land and buildings | 22 | €87,448 | €77,813 | -€9,635 | -11.0% |
| Plant, machinery and equipment | 23 | €8,013 | €50 | -€7,963 | -99.4% |
| Furniture and vehicles | 24 | €5,049 | - | -€5,049 | |
| Current assets | 29/58 | €74,767 | €178,818 | +€104,051 | +139% |
| Amounts receivable within one year | 40/41 | €500 | - | -€500 | |
| Trade receivables | 40 | €500 | - | -€500 | |
| Cash at bank and in hand | 54/58 | €74,267 | €168,329 | +€94,062 | +127% |
| Deferred charges and accrued income | 490/1 | - | €10,489 | +€10,489 | |
| Total equity and liabilities | 10/49 | €175,276 | €256,681 | +€81,405 | +46.4% |
| Equity | 10/15 | €53,580 | €91,247 | +€37,667 | +70.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €86,247 | +€86,247 | |
| Distributable reserves | 133 | - | €86,247 | +€86,247 | |
| Profit (loss) carried forward | 14 | €48,580 | - | -€48,580 | |
| Amounts payable | 17/49 | €121,696 | €165,433 | +€43,737 | +35.9% |
| Amounts payable after more than one year | 17 | €80,000 | €80,000 | = | 0.0% |
| Financial debts | 170/4 | €80,000 | €80,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €41,295 | €81,640 | +€40,345 | +97.7% |
| Financial debts | 43 | - | €186 | +€186 | |
| Credit institutions | 430/8 | - | €186 | +€186 | |
| Trade debts | 44 | €613 | €36,161 | +€35,547 | +5,796% |
| Suppliers | 440/4 | €613 | €36,161 | +€35,547 | +5,796% |
| Taxes, remuneration and social security | 45 | €14,994 | €10,863 | -€4,131 | -27.6% |
| Taxes | 450/3 | €14,994 | €10,863 | -€4,131 | -27.6% |
| Other amounts payable | 47/48 | €25,688 | €34,431 | +€8,743 | +34.0% |
| Accrued charges and deferred income | 492/3 | €401 | €3,793 | +€3,392 | +846% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,839 | €22,647 | +€1,808 | +8.7% |
| Other operating charges | 640/8 | €970 | €891 | -€80 | -8.2% |
| Gross operating margin | 9900 | €86,110 | €77,408 | -€8,703 | -10.1% |
| Operating profit (loss) | 9901 | €64,301 | €53,870 | -€10,431 | -16.2% |
| Financial income | 75/76B | €23 | €0 | -€23 | -100.0% |
| Recurring financial income | 75 | €23 | €0 | -€23 | -100.0% |
| Financial charges | 65/66B | €750 | €4,508 | +€3,758 | +501% |
| Recurring financial charges | 65 | €750 | €4,508 | +€3,758 | +501% |
| Profit (loss) for the period before taxes | 9903 | €63,574 | €49,363 | -€14,211 | -22.4% |
| Income taxes | 67/77 | €14,994 | €10,863 | -€4,131 | -27.6% |
| Profit (loss) for the period | 9904 | €48,580 | €38,500 | -€10,080 | -20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €48,580 | €38,500 | -€10,080 | -20.7% |
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 15 October 2026 via checked.be.