HANEDAN: 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.
HANEDAN
Largest movements
- Receivables within one year +€1,813
up €1,813 (+28.6%), from €6,334 to €8,148
of which Other amounts receivable: +€1,294
- Tangible fixed assets +€1,052
up €1,052 (+127.0%), from €828 to €1,880
of which Plant, machinery and equipment: +€1,463
- Cash +€954
up €954 (+47.2%), from €2,020 to €2,974
mainly Net result for the year (+€3,098) and Depreciation (+€848)
- Profit (loss) carried forward +€3,098
up €3,098 (+66.6%), from -€4,655 to -€1,557
- Trade debts +€545
up €545 (+124.6%), from €437 to €982
- Tax, wage and social debts +€180
up €180 (+17.0%), from €1,058 to €1,238
- Gross operating margin -€1,137
down €1,137 (-21.7%), from €5,246 to €4,109
- Financial income +€825
up €825 (+8246800.0%), from €0 to €825
- Depreciation +€437
up €437 (+106.4%), from €411 to €848
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 | €9,241 | €13,063 | +€3,822 | +41.4% |
| Fixed assets | 21/28 | €828 | €1,880 | +€1,052 | +127.0% |
| Tangible fixed assets | 22/27 | €828 | €1,880 | +€1,052 | +127.0% |
| Plant, machinery and equipment | 23 | - | €1,463 | +€1,463 | |
| Furniture and vehicles | 24 | €828 | €417 | -€411 | -49.6% |
| Current assets | 29/58 | €8,413 | €11,183 | +€2,770 | +32.9% |
| Amounts receivable within one year | 40/41 | €6,334 | €8,148 | +€1,813 | +28.6% |
| Trade receivables | 40 | - | €519 | +€519 | |
| Other amounts receivable | 41 | €6,334 | €7,628 | +€1,294 | +20.4% |
| Cash at bank and in hand | 54/58 | €2,020 | €2,974 | +€954 | +47.2% |
| Deferred charges and accrued income | 490/1 | €58 | €61 | +€3 | +5.0% |
| Total equity and liabilities | 10/49 | €9,241 | €13,063 | +€3,822 | +41.4% |
| Equity | 10/15 | €7,745 | €10,843 | +€3,098 | +40.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,655 | -€1,557 | +€3,098 | +66.6% |
| Amounts payable | 17/49 | €1,495 | €2,220 | +€724 | +48.4% |
| Amounts payable within one year | 42/48 | €1,495 | €2,220 | +€724 | +48.4% |
| Trade debts | 44 | €437 | €982 | +€545 | +124.6% |
| Suppliers | 440/4 | €437 | €982 | +€545 | +124.6% |
| Taxes, remuneration and social security | 45 | €1,058 | €1,238 | +€180 | +17.0% |
| Taxes | 450/3 | €1,058 | €1,238 | +€180 | +17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €411 | €848 | +€437 | +106.4% |
| Other operating charges | 640/8 | €852 | €874 | +€23 | +2.6% |
| Gross operating margin | 9900 | €5,246 | €4,109 | -€1,137 | -21.7% |
| Operating profit (loss) | 9901 | €3,983 | €2,386 | -€1,597 | -40.1% |
| Financial income | 75/76B | €0 | €825 | +€825 | +8246800.0% |
| Recurring financial income | 75 | €0 | €825 | +€825 | +8246800.0% |
| Financial charges | 65/66B | €109 | €113 | +€4 | +3.6% |
| Recurring financial charges | 65 | €109 | €113 | +€4 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | €3,874 | €3,098 | -€776 | -20.0% |
| Profit (loss) for the period | 9904 | €3,874 | €3,098 | -€776 | -20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,874 | €3,098 | -€776 | -20.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.