HANDWASH: 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.
HANDWASH
Largest movements
- Cash +€3,194
up €3,194 (+183%), from €1,744 to €4,938
mainly Net result for the year (+€5,801) and Tax, wage and social debts (+€2,974)
- Receivables within one year +€827
up €827 (+214%), from €387 to €1,214
of which Trade receivables: +€821
- Profit (loss) carried forward +€5,801
up €5,801 (+7.2%), from -€80,384 to -€74,583
- Other debts -€3,480
down €3,480 (-6.1%), from €57,307 to €53,827
- Tax, wage and social debts +€2,974
up €2,974 (+72.2%), from €4,120 to €7,094
of which Taxes: +€3,240
- Trade debts -€1,275
down €1,275 (-37.6%), from €3,387 to €2,113
- Gross operating margin +€19,605
up €19,605 (+517%), from €3,793 to €23,398
- Staff costs +€9,283
up €9,283 (+697%), from €1,333 to €10,616
- Taxes +€2,295
up €2,295 (+4,148%), from €55 to €2,351
- Other operating charges +€1,695
up €1,695 (+59.7%), from €2,840 to €4,535
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 | €2,131 | €6,151 | +€4,020 | +189% |
| Current assets | 29/58 | €2,131 | €6,151 | +€4,020 | +189% |
| Amounts receivable within one year | 40/41 | €387 | €1,214 | +€827 | +214% |
| Trade receivables | 40 | - | €821 | +€821 | |
| Other amounts receivable | 41 | €387 | €393 | +€6 | +1.5% |
| Cash at bank and in hand | 54/58 | €1,744 | €4,938 | +€3,194 | +183% |
| Total equity and liabilities | 10/49 | €2,131 | €6,151 | +€4,020 | +189% |
| Equity | 10/15 | -€62,684 | -€56,883 | +€5,801 | +9.3% |
| Contributions | 10/11 | €17,700 | €17,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,384 | -€74,583 | +€5,801 | +7.2% |
| Amounts payable | 17/49 | €64,815 | €63,034 | -€1,780 | -2.7% |
| Amounts payable within one year | 42/48 | €64,815 | €63,034 | -€1,780 | -2.7% |
| Trade debts | 44 | €3,387 | €2,113 | -€1,275 | -37.6% |
| Suppliers | 440/4 | €3,387 | €2,113 | -€1,275 | -37.6% |
| Taxes, remuneration and social security | 45 | €4,120 | €7,094 | +€2,974 | +72.2% |
| Taxes | 450/3 | €3,150 | €6,391 | +€3,240 | +103% |
| Remuneration and social security | 454/9 | €970 | €703 | -€266 | -27.4% |
| Other amounts payable | 47/48 | €57,307 | €53,827 | -€3,480 | -6.1% |
| Remuneration, social security and pensions | 62 | €1,333 | €10,616 | +€9,283 | +697% |
| Other operating charges | 640/8 | €2,840 | €4,535 | +€1,695 | +59.7% |
| Gross operating margin | 9900 | €3,793 | €23,398 | +€19,605 | +517% |
| Operating profit (loss) | 9901 | -€380 | €8,247 | +€8,627 | |
| Financial charges | 65/66B | €102 | €96 | -€6 | -5.7% |
| Recurring financial charges | 65 | €102 | €96 | -€6 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | -€482 | €8,151 | +€8,633 | |
| Income taxes | 67/77 | €55 | €2,351 | +€2,295 | +4,148% |
| Profit (loss) for the period | 9904 | -€537 | €5,801 | +€6,338 | |
| Profit (loss) for the period to be appropriated | 9905 | -€537 | €5,801 | +€6,338 |
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 16 October 2026 via checked.be.