HANENE: 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.
HANENE
Largest movements
- Receivables within one year +€17,891
up €17,891 (+1863.9%), from €960 to €18,851
- Tangible fixed assets +€8,233
new in 2022: €8,233
- Other debts +€11,540
new in 2022: €11,540
- Profit (loss) carried forward +€10,167
up €10,167 (+4669.3%), from €218 to €10,385
- Tax, wage and social debts +€3,599
new in 2022: €3,599
- Trade debts +€819
up €819 (+338.1%), from €242 to €1,061
- Turnover +€78,312
up €78,312 (+11726.0%), from €668 to €78,980
- Purchases and services +€66,716
up €66,716 (+14822.5%), from €450 to €67,166
- Gross operating margin +€11,596
up €11,596 (+5325.5%), from €218 to €11,814
- Depreciation +€1,647
new in 2022: €1,647
From the 2021 result to the 2022 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €960 | €27,085 | +€26,125 | +2721.7% |
| Fixed assets | 21/28 | - | €8,233 | +€8,233 | |
| Tangible fixed assets | 22/27 | - | €8,233 | +€8,233 | |
| Furniture and vehicles | 24 | - | €8,233 | +€8,233 | |
| Current assets | 29/58 | €960 | €18,851 | +€17,891 | +1863.9% |
| Amounts receivable within one year | 40/41 | €960 | €18,851 | +€17,891 | +1863.9% |
| Other amounts receivable | 41 | €960 | €18,851 | +€17,891 | +1863.9% |
| Total equity and liabilities | 10/49 | €960 | €27,085 | +€26,125 | +2721.7% |
| Equity | 10/15 | €718 | €10,885 | +€10,167 | +1416.6% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Capital | 10 | €500 | - | -€500 | |
| Issued capital | 100 | €500 | - | -€500 | |
| Contributions outside capital | 11 | - | €500 | +€500 | |
| Share premium | 1100/10 | - | €500 | +€500 | |
| Profit (loss) carried forward | 14 | €218 | €10,385 | +€10,167 | +4669.3% |
| Amounts payable | 17/49 | €242 | €16,200 | +€15,957 | +6590.7% |
| Amounts payable within one year | 42/48 | €242 | €16,200 | +€15,957 | +6590.7% |
| Trade debts | 44 | €242 | €1,061 | +€819 | +338.1% |
| Suppliers | 440/4 | €242 | €1,061 | +€819 | +338.1% |
| Taxes, remuneration and social security | 45 | - | €3,599 | +€3,599 | |
| Taxes | 450/3 | - | €3,599 | +€3,599 | |
| Other amounts payable | 47/48 | - | €11,540 | +€11,540 | |
| Turnover | 70 | €668 | €78,980 | +€78,312 | +11726.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €450 | €67,166 | +€66,716 | +14822.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,647 | +€1,647 | |
| Gross operating margin | 9900 | €218 | €11,814 | +€11,596 | +5325.5% |
| Operating profit (loss) | 9901 | €218 | €10,167 | +€9,950 | +4569.3% |
| Profit (loss) for the period before taxes | 9903 | €218 | €10,167 | +€9,950 | +4569.3% |
| Profit (loss) for the period | 9904 | €218 | €10,167 | +€9,950 | +4569.3% |
| Profit (loss) for the period to be appropriated | 9905 | €218 | €10,167 | +€9,950 | +4569.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.