HANDSUP: what changed
Two fiscal 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.
HANDSUP
Largest movements
- Receivables within one year -€18,101
down €18,101 (-48.8%), from €37,109 to €19,008
of which Trade receivables: -€16,997
- Advances received -€27,778
down €27,778 (-100.0%), from €27,778 to €0
- Profit (loss) carried forward +€6,785
up €6,785 (+23.9%), from -€28,346 to -€21,561
- Trade debts +€2,445
up €2,445 (+192.5%), from €1,270 to €3,715
- Gross operating margin -€5,528
down €5,528 (-40.7%), from €13,567 to €8,039
- Financial charges -€3,414
down €3,414 (-82.9%), from €4,119 to €705
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 | €42,369 | €23,864 | -€18,505 | -43.7% |
| Current assets | 29/58 | €42,369 | €23,864 | -€18,505 | -43.7% |
| Amounts receivable within one year | 40/41 | €37,109 | €19,008 | -€18,101 | -48.8% |
| Trade receivables | 40 | €36,005 | €19,008 | -€16,997 | -47.2% |
| Other amounts receivable | 41 | €1,104 | €0 | -€1,104 | -100.0% |
| Cash at bank and in hand | 54/58 | €5,260 | €4,856 | -€404 | -7.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €42,369 | €23,864 | -€18,505 | -43.7% |
| Equity | 10/15 | -€8,210 | -€1,425 | +€6,785 | +82.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,536 | €1,536 | = | 0.0% |
| Non-distributable reserves | 130/1 | €80 | €80 | = | 0.0% |
| Reserves not available under the articles | 1311 | €80 | €80 | = | 0.0% |
| Distributable reserves | 133 | €1,456 | €1,456 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,346 | -€21,561 | +€6,785 | +23.9% |
| Amounts payable | 17/49 | €50,579 | €25,289 | -€25,290 | -50.0% |
| Amounts payable within one year | 42/48 | €50,579 | €25,289 | -€25,290 | -50.0% |
| Trade debts | 44 | €1,270 | €3,715 | +€2,445 | +192.5% |
| Suppliers | 440/4 | €1,270 | €3,715 | +€2,445 | +192.5% |
| Advances received on contracts in progress | 46 | €27,778 | €0 | -€27,778 | -100.0% |
| Taxes, remuneration and social security | 45 | €11,132 | €11,026 | -€106 | -1.0% |
| Taxes | 450/3 | €0 | €11,026 | +€11,026 | |
| Remuneration and social security | 454/9 | €11,132 | €0 | -€11,132 | -100.0% |
| Other amounts payable | 47/48 | €10,399 | €10,549 | +€150 | +1.4% |
| Other operating charges | 640/8 | €449 | €549 | +€100 | +22.3% |
| Gross operating margin | 9900 | €13,567 | €8,039 | -€5,528 | -40.7% |
| Operating profit (loss) | 9901 | €13,118 | €7,489 | -€5,628 | -42.9% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €4,119 | €705 | -€3,414 | -82.9% |
| Recurring financial charges | 65 | €4,119 | €705 | -€3,414 | -82.9% |
| Profit (loss) for the period before taxes | 9903 | €8,999 | €6,785 | -€2,214 | -24.6% |
| Profit (loss) for the period | 9904 | €8,999 | €6,785 | -€2,214 | -24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,999 | €6,785 | -€2,214 | -24.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.