HANI: 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.
HANI
Largest movements
- Deferred charges and accrued income +€9,636
new in 2025: €9,636
- Receivables within one year -€6,935
down €6,935 (-27.8%), from €24,906 to €17,971
- Cash -€6,202
down €6,202 (-56.3%), from €11,013 to €4,811
mainly Deferred charges and accrued income (-€9,636) and Trade debts (-€2,912)
- Trade debts -€2,912
no longer reported in 2025 (was €2,912)
- Tax, wage and social debts -€1,025
no longer reported in 2025 (was €1,025)
- Turnover -€15,600
down €15,600 (-14.1%), from €110,612 to €95,011
- Purchases and services -€13,614
down €13,614 (-12.6%), from €107,723 to €94,109
- Other operating charges +€3,847
up €3,847 (+993.2%), from €387 to €4,234
- Gross operating margin +€2,908
up €2,908 (+100.7%), from €2,888 to €5,797
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 | €36,525 | €32,823 | -€3,702 | -10.1% |
| Fixed assets | 21/28 | €607 | €407 | -€200 | -33.0% |
| Financial fixed assets | 28 | €607 | €407 | -€200 | -33.0% |
| Current assets | 29/58 | €35,918 | €32,417 | -€3,502 | -9.7% |
| Amounts receivable within one year | 40/41 | €24,906 | €17,971 | -€6,935 | -27.8% |
| Other amounts receivable | 41 | €24,906 | €17,971 | -€6,935 | -27.8% |
| Cash at bank and in hand | 54/58 | €11,013 | €4,811 | -€6,202 | -56.3% |
| Deferred charges and accrued income | 490/1 | - | €9,636 | +€9,636 | |
| Total equity and liabilities | 10/49 | €36,525 | €32,823 | -€3,702 | -10.1% |
| Equity | 10/15 | €32,587 | €32,823 | +€236 | +0.7% |
| Contributions | 10/11 | €600 | €600 | = | 0.0% |
| Reserves | 13 | €1,596 | €1,596 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,596 | €1,596 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,596 | €1,596 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,391 | €30,627 | +€236 | +0.8% |
| Amounts payable | 17/49 | €3,937 | - | -€3,937 | |
| Amounts payable within one year | 42/48 | €3,937 | - | -€3,937 | |
| Trade debts | 44 | €2,912 | - | -€2,912 | |
| Suppliers | 440/4 | €2,912 | - | -€2,912 | |
| Taxes, remuneration and social security | 45 | €1,025 | - | -€1,025 | |
| Taxes | 450/3 | €1,025 | - | -€1,025 | |
| Turnover | 70 | €110,612 | €95,011 | -€15,600 | -14.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €107,723 | €94,109 | -€13,614 | -12.6% |
| Other operating charges | 640/8 | €387 | €4,234 | +€3,847 | +993.2% |
| Gross operating margin | 9900 | €2,888 | €5,797 | +€2,908 | +100.7% |
| Operating profit (loss) | 9901 | €2,501 | €1,562 | -€939 | -37.5% |
| Financial income | 75/76B | €931 | €851 | -€80 | -8.6% |
| Recurring financial income | 75 | €931 | €851 | -€80 | -8.6% |
| Financial charges | 65/66B | €182 | €165 | -€18 | -9.7% |
| Recurring financial charges | 65 | €182 | €165 | -€18 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €3,250 | €2,249 | -€1,001 | -30.8% |
| Income taxes | 67/77 | €1,361 | €2,013 | +€652 | +47.9% |
| Profit (loss) for the period | 9904 | €1,889 | €236 | -€1,653 | -87.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,889 | €236 | -€1,653 | -87.5% |
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 30 September 2026 via checked.be.