HANGAR 67: 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.
HANGAR 67
Largest movements
- Tangible fixed assets -€5,136
down €5,136 (-2.6%), from €196,141 to €191,004
- Cash +€2,674
up €2,674 (+40.7%), from €6,567 to €9,241
mainly Other debts (+€14,308) and Depreciation (+€9,516)
- Debts after one year -€19,624
down €19,624 (-17.8%), from €110,151 to €90,527
- Other debts +€14,308
up €14,308 (+42.8%), from €33,394 to €47,702
- Gross operating margin -€11,063
down €11,063 (-40.0%), from €27,635 to €16,572
- Other operating charges -€3,048
down €3,048 (-56.6%), from €5,383 to €2,336
- Financial charges -€1,627
down €1,627 (-26.6%), from €6,112 to €4,485
- Depreciation -€759
down €759 (-7.4%), from €10,275 to €9,516
- Taxes -€725
down €725 (-92.0%), from €787 to €63
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 | €204,644 | €201,354 | -€3,290 | -1.6% |
| Fixed assets | 21/28 | €196,641 | €191,504 | -€5,136 | -2.6% |
| Tangible fixed assets | 22/27 | €196,141 | €191,004 | -€5,136 | -2.6% |
| Land and buildings | 22 | €196,141 | €191,004 | -€5,136 | -2.6% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €8,003 | €9,850 | +€1,846 | +23.1% |
| Amounts receivable within one year | 40/41 | €843 | €0 | -€843 | -100.0% |
| Trade receivables | 40 | €843 | €0 | -€843 | -100.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €6,567 | €9,241 | +€2,674 | +40.7% |
| Deferred charges and accrued income | 490/1 | €593 | €609 | +€15 | +2.5% |
| Total equity and liabilities | 10/49 | €204,644 | €201,354 | -€3,290 | -1.6% |
| Equity | 10/15 | €38,867 | €39,039 | +€172 | +0.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €20,317 | €20,489 | +€172 | +0.8% |
| Non-distributable reserves | 130/1 | €1,855 | €0 | -€1,855 | -100.0% |
| Reserves not available under the articles | 1311 | €1,855 | €0 | -€1,855 | -100.0% |
| Distributable reserves | 133 | €18,462 | €20,489 | +€2,027 | +11.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €165,777 | €162,315 | -€3,462 | -2.1% |
| Amounts payable after more than one year | 17 | €110,151 | €90,527 | -€19,624 | -17.8% |
| Financial debts | 170/4 | €110,151 | €90,527 | -€19,624 | -17.8% |
| Amounts payable within one year | 42/48 | €55,626 | €71,788 | +€16,162 | +29.1% |
| Current portion of amounts payable after more than one year | 42 | €19,313 | €19,624 | +€311 | +1.6% |
| Trade debts | 44 | €1,311 | €1,711 | +€400 | +30.5% |
| Suppliers | 440/4 | €1,311 | €1,711 | +€400 | +30.5% |
| Taxes, remuneration and social security | 45 | €1,608 | €2,750 | +€1,142 | +71.0% |
| Taxes | 450/3 | €1,608 | €2,750 | +€1,142 | +71.0% |
| Other amounts payable | 47/48 | €33,394 | €47,702 | +€14,308 | +42.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,275 | €9,516 | -€759 | -7.4% |
| Other operating charges | 640/8 | €5,383 | €2,336 | -€3,048 | -56.6% |
| Gross operating margin | 9900 | €27,635 | €16,572 | -€11,063 | -40.0% |
| Operating profit (loss) | 9901 | €11,976 | €4,720 | -€7,256 | -60.6% |
| Financial income | 75/76B | €16 | €0 | -€16 | -99.9% |
| Recurring financial income | 75 | €16 | €0 | -€16 | -99.9% |
| Financial charges | 65/66B | €6,112 | €4,485 | -€1,627 | -26.6% |
| Recurring financial charges | 65 | €6,112 | €4,485 | -€1,627 | -26.6% |
| Profit (loss) for the period before taxes | 9903 | €5,880 | €235 | -€5,645 | -96.0% |
| Income taxes | 67/77 | €787 | €63 | -€725 | -92.0% |
| Profit (loss) for the period | 9904 | €5,093 | €172 | -€4,920 | -96.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,093 | €172 | -€4,920 | -96.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.