HANDYMAN: 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.
HANDYMAN
Largest movements
- Receivables within one year +€10,832
up €10,832 (+49.6%), from €21,837 to €32,669
of which Other amounts receivable: +€5,744
- Tangible fixed assets -€5,950
down €5,950 (-26.2%), from €22,673 to €16,723
of which Leasing and similar rights: -€7,440
- Deferred charges and accrued income -€3,798
no longer reported in 2026 (was €3,798)
- Cash -€1,194
down €1,194 (-13.3%), from €8,974 to €7,780
mainly Receivables within one year (-€10,832) and Debts after one year (-€6,117)
- Debts after one year -€6,117
down €6,117 (-45.1%), from €13,557 to €7,440
- Profit (loss) carried forward +€3,887
up €3,887 (+13.6%), from €28,659 to €32,546
- Trade debts +€2,938
up €2,938 (+370.1%), from €794 to €3,732
- Tax, wage and social debts -€1,392
down €1,392 (-55.0%), from €2,530 to €1,138
- Current portion of long-term debt +€575
up €575 (+10.4%), from €5,542 to €6,117
- Turnover -€8,976
down €8,976 (-4.4%), from €203,134 to €194,158
- Gross operating margin -€5,250
down €5,250 (-27.0%), from €19,415 to €14,165
- Purchases and services -€3,576
down €3,576 (-1.9%), from €183,719 to €180,143
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,282 | €57,173 | -€109 | -0.2% |
| Fixed assets | 21/28 | €22,673 | €16,723 | -€5,950 | -26.2% |
| Tangible fixed assets | 22/27 | €22,673 | €16,723 | -€5,950 | -26.2% |
| Plant, machinery and equipment | 23 | - | €903 | +€903 | |
| Furniture and vehicles | 24 | €1,595 | €2,182 | +€587 | +36.8% |
| Leasing and similar rights | 25 | €21,079 | €13,639 | -€7,440 | -35.3% |
| Current assets | 29/58 | €34,609 | €40,449 | +€5,841 | +16.9% |
| Amounts receivable within one year | 40/41 | €21,837 | €32,669 | +€10,832 | +49.6% |
| Trade receivables | 40 | €18,210 | €23,299 | +€5,089 | +27.9% |
| Other amounts receivable | 41 | €3,627 | €9,370 | +€5,744 | +158.4% |
| Cash at bank and in hand | 54/58 | €8,974 | €7,780 | -€1,194 | -13.3% |
| Deferred charges and accrued income | 490/1 | €3,798 | - | -€3,798 | |
| Total equity and liabilities | 10/49 | €57,282 | €57,173 | -€109 | -0.2% |
| Equity | 10/15 | €34,859 | €38,746 | +€3,887 | +11.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,659 | €32,546 | +€3,887 | +13.6% |
| Amounts payable | 17/49 | €22,424 | €18,427 | -€3,997 | -17.8% |
| Amounts payable after more than one year | 17 | €13,557 | €7,440 | -€6,117 | -45.1% |
| Financial debts | 170/4 | €13,557 | €7,440 | -€6,117 | -45.1% |
| Amounts payable within one year | 42/48 | €8,866 | €10,987 | +€2,121 | +23.9% |
| Current portion of amounts payable after more than one year | 42 | €5,542 | €6,117 | +€575 | +10.4% |
| Trade debts | 44 | €794 | €3,732 | +€2,938 | +370.1% |
| Suppliers | 440/4 | €794 | €3,732 | +€2,938 | +370.1% |
| Taxes, remuneration and social security | 45 | €2,530 | €1,138 | -€1,392 | -55.0% |
| Taxes | 450/3 | €2,530 | €1,138 | -€1,392 | -55.0% |
| Turnover | 70 | €203,134 | €194,158 | -€8,976 | -4.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €183,719 | €180,143 | -€3,576 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,118 | €8,945 | +€827 | +10.2% |
| Other operating charges | 640/8 | €331 | €234 | -€97 | -29.3% |
| Gross operating margin | 9900 | €19,415 | €14,165 | -€5,250 | -27.0% |
| Operating profit (loss) | 9901 | €10,966 | €4,986 | -€5,980 | -54.5% |
| Financial income | 75/76B | €61 | €200 | +€138 | +226.3% |
| Recurring financial income | 75 | €61 | €200 | +€138 | +226.3% |
| Financial charges | 65/66B | €620 | €160 | -€460 | -74.2% |
| Recurring financial charges | 65 | €620 | €160 | -€460 | -74.2% |
| Profit (loss) for the period before taxes | 9903 | €10,407 | €5,025 | -€5,381 | -51.7% |
| Income taxes | 67/77 | €2,530 | €1,138 | -€1,392 | -55.0% |
| Profit (loss) for the period | 9904 | €7,877 | €3,887 | -€3,989 | -50.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,877 | €3,887 | -€3,989 | -50.6% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.