HANDYMAN STAFF: 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 STAFF
Largest movements
- Receivables within one year +€91,405
up €91,405 (+113%), from €81,221 to €172,626
of which Other amounts receivable: +€75,068
- Tangible fixed assets -€10,761
down €10,761 (-58.6%), from €18,374 to €7,613
of which Furniture and vehicles: -€8,761
- Financial fixed assets +€5,250
up €5,250 (+408%), from €1,286 to €6,536
- Cash +€3,065
up €3,065 (+17.7%), from €17,285 to €20,350
mainly Net result for the year (+€53,954) and Tax, wage and social debts (+€50,232)
- Profit (loss) carried forward +€53,954
up €53,954 (+60.3%), from €89,538 to €143,491
- Tax, wage and social debts +€50,232
up €50,232 (+514%), from €9,778 to €60,010
of which Taxes: +€31,149
- Trade debts -€15,139
down €15,139 (-87.7%), from €17,263 to €2,124
- Gross operating margin +€78,773
up €78,773 (+338%), from €23,325 to €102,098
- Staff costs +€19,914
up €19,914 (+12,190%), from €163 to €20,077
- Taxes +€17,517
up €17,517 (+673%), from €2,604 to €20,122
- Financial income +€1,880
up €1,880 (+77.7%), from €2,419 to €4,299
- Other operating charges -€1,458
down €1,458 (-63.6%), from €2,291 to €833
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 | €119,629 | €207,125 | +€87,496 | +73.1% |
| Fixed assets | 21/28 | €19,660 | €14,149 | -€5,511 | -28.0% |
| Tangible fixed assets | 22/27 | €18,374 | €7,613 | -€10,761 | -58.6% |
| Furniture and vehicles | 24 | €11,524 | €2,763 | -€8,761 | -76.0% |
| Leasing and similar rights | 25 | €6,849 | €4,849 | -€2,000 | -29.2% |
| Financial fixed assets | 28 | €1,286 | €6,536 | +€5,250 | +408% |
| Current assets | 29/58 | €99,969 | €192,976 | +€93,007 | +93.0% |
| Amounts receivable within one year | 40/41 | €81,221 | €172,626 | +€91,405 | +113% |
| Trade receivables | 40 | €26,424 | €42,760 | +€16,336 | +61.8% |
| Other amounts receivable | 41 | €54,798 | €129,866 | +€75,068 | +137% |
| Cash at bank and in hand | 54/58 | €17,285 | €20,350 | +€3,065 | +17.7% |
| Deferred charges and accrued income | 490/1 | €1,462 | - | -€1,462 | |
| Total equity and liabilities | 10/49 | €119,629 | €207,125 | +€87,496 | +73.1% |
| Equity | 10/15 | €91,038 | €144,991 | +€53,954 | +59.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,538 | €143,491 | +€53,954 | +60.3% |
| Amounts payable | 17/49 | €28,591 | €62,134 | +€33,543 | +117% |
| Amounts payable within one year | 42/48 | €28,591 | €62,134 | +€33,543 | +117% |
| Current portion of amounts payable after more than one year | 42 | €1,208 | - | -€1,208 | |
| Trade debts | 44 | €17,263 | €2,124 | -€15,139 | -87.7% |
| Suppliers | 440/4 | €17,263 | €2,124 | -€15,139 | -87.7% |
| Taxes, remuneration and social security | 45 | €9,778 | €60,010 | +€50,232 | +514% |
| Taxes | 450/3 | €9,778 | €40,927 | +€31,149 | +319% |
| Remuneration and social security | 454/9 | - | €19,083 | +€19,083 | |
| Other amounts payable | 47/48 | €343 | - | -€343 | |
| Remuneration, social security and pensions | 62 | €163 | €20,077 | +€19,914 | +12,190% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,576 | €10,761 | -€815 | -7.0% |
| Other operating charges | 640/8 | €2,291 | €833 | -€1,458 | -63.6% |
| Gross operating margin | 9900 | €23,325 | €102,098 | +€78,773 | +338% |
| Operating profit (loss) | 9901 | €9,295 | €70,427 | +€61,132 | +658% |
| Financial income | 75/76B | €2,419 | €4,299 | +€1,880 | +77.7% |
| Recurring financial income | 75 | €2,419 | €4,299 | +€1,880 | +77.7% |
| Financial charges | 65/66B | €432 | €651 | +€219 | +50.7% |
| Recurring financial charges | 65 | €432 | €651 | +€219 | +50.7% |
| Profit (loss) for the period before taxes | 9903 | €11,282 | €74,075 | +€62,793 | +557% |
| Income taxes | 67/77 | €2,604 | €20,122 | +€17,517 | +673% |
| Profit (loss) for the period | 9904 | €8,678 | €53,954 | +€45,276 | +522% |
| Profit (loss) for the period to be appropriated | 9905 | €8,678 | €53,954 | +€45,276 | +522% |
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 30 October 2026 via checked.be.