Handsoftime: 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.
Handsoftime
Largest movements
- Tangible fixed assets -€19,162
down €19,162 (-11.5%), from €166,002 to €146,840
of which Furniture and vehicles: -€22,962
- Receivables within one year +€11,603
up €11,603 (+458.4%), from €2,531 to €14,134
of which Trade receivables: +€14,133
- Cash -€5,152
down €5,152 (-3.2%), from €158,635 to €153,483
mainly Contributions, distributions and other (-€91,000) and Receivables within one year (-€11,603)
- Profit (loss) carried forward -€91,000
down €91,000 (-28.7%), from €317,049 to €226,049
- Reserves +€56,800
up €56,800 (+241.7%), from €23,500 to €80,300
of which Distributable reserves: +€56,800
- Other debts +€18,188
up €18,188 (+26.6%), from €68,358 to €86,546
- Gross operating margin +€78,257
up €78,257 (+210.7%), from €37,149 to €115,406
- Taxes +€25,987
up €25,987 (+557.2%), from €4,664 to €30,651
- Financial charges +€1,878
up €1,878 (+2088.0%), from €90 to €1,968
- Depreciation -€1,501
down €1,501 (-5.9%), from €25,354 to €23,852
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 | €501,591 | €488,948 | -€12,644 | -2.5% |
| Fixed assets | 21/28 | €338,992 | €319,830 | -€19,162 | -5.7% |
| Tangible fixed assets | 22/27 | €166,002 | €146,840 | -€19,162 | -11.5% |
| Furniture and vehicles | 24 | €23,728 | €766 | -€22,962 | -96.8% |
| Other tangible fixed assets | 26 | €142,274 | €146,074 | +€3,800 | +2.7% |
| Financial fixed assets | 28 | €172,990 | €172,990 | = | 0.0% |
| Current assets | 29/58 | €162,599 | €169,118 | +€6,519 | +4.0% |
| Amounts receivable within one year | 40/41 | €2,531 | €14,134 | +€11,603 | +458.4% |
| Trade receivables | 40 | €1 | €14,134 | +€14,133 | +2826694.0% |
| Other amounts receivable | 41 | €2,531 | €0 | -€2,531 | -100.0% |
| Cash at bank and in hand | 54/58 | €158,635 | €153,483 | -€5,152 | -3.2% |
| Deferred charges and accrued income | 490/1 | €1,433 | €1,501 | +€67 | +4.7% |
| Total equity and liabilities | 10/49 | €501,591 | €488,948 | -€12,644 | -2.5% |
| Equity | 10/15 | €387,849 | €353,648 | -€34,200 | -8.8% |
| Contributions | 10/11 | €47,300 | €47,300 | = | 0.0% |
| Reserves | 13 | €23,500 | €80,300 | +€56,800 | +241.7% |
| Non-distributable reserves | 130/1 | €19,000 | €19,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Other | 1319 | €19,000 | €19,000 | = | 0.0% |
| Distributable reserves | 133 | €4,500 | €61,300 | +€56,800 | +1262.2% |
| Profit (loss) carried forward | 14 | €317,049 | €226,049 | -€91,000 | -28.7% |
| Amounts payable | 17/49 | €113,743 | €135,300 | +€21,557 | +19.0% |
| Amounts payable within one year | 42/48 | €112,243 | €133,800 | +€21,557 | +19.2% |
| Trade debts | 44 | €788 | €926 | +€138 | +17.5% |
| Suppliers | 440/4 | €788 | €926 | +€138 | +17.5% |
| Taxes, remuneration and social security | 45 | €43,096 | €46,328 | +€3,231 | +7.5% |
| Taxes | 450/3 | €43,096 | €46,328 | +€3,231 | +7.5% |
| Other amounts payable | 47/48 | €68,358 | €86,546 | +€18,188 | +26.6% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,354 | €23,852 | -€1,501 | -5.9% |
| Other operating charges | 640/8 | €2,423 | €2,134 | -€288 | -11.9% |
| Gross operating margin | 9900 | €37,149 | €115,406 | +€78,257 | +210.7% |
| Operating profit (loss) | 9901 | €9,373 | €89,419 | +€80,047 | +854.0% |
| Financial charges | 65/66B | €90 | €1,968 | +€1,878 | +2088.0% |
| Recurring financial charges | 65 | €90 | €1,968 | +€1,878 | +2088.0% |
| Profit (loss) for the period before taxes | 9903 | €9,283 | €87,451 | +€78,168 | +842.1% |
| Income taxes | 67/77 | €4,664 | €30,651 | +€25,987 | +557.2% |
| Profit (loss) for the period | 9904 | €4,619 | €56,800 | +€52,181 | +1129.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,619 | €56,800 | +€52,181 | +1129.8% |
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 9 October 2026 via checked.be.