Hania D.A.: 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.
Hania D.A.
Largest movements
- Cash +€245,336
up €245,336 (+51,760%), from €474 to €245,810
mainly Receivables within one year (+€221,779) and Short-term financial debts (+€22,624)
- Receivables within one year -€221,779
down €221,779 (-36.9%), from €600,384 to €378,606
- Short-term financial debts +€22,624
up €22,624 (+3.1%), from €740,376 to €763,000
- Gross operating margin -€6,965
down €6,965 (-63.7%), from €10,942 to €3,976
- Financial income -€4,530
down €4,530 (-19.1%), from €23,726 to €19,196
- Financial charges +€1,223
up €1,223 (+3.7%), from €33,126 to €34,350
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 | €1,814,087 | €1,837,574 | +€23,488 | +1.3% |
| Fixed assets | 21/28 | €15,000 | €15,000 | = | 0.0% |
| Financial fixed assets | 28 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €1,799,087 | €1,822,574 | +€23,488 | +1.3% |
| Stocks and contracts in progress | 3 | €1,198,228 | €1,198,159 | -€69 | 0.0% |
| Stocks | 30/36 | €1,198,228 | €1,198,159 | -€69 | 0.0% |
| Amounts receivable within one year | 40/41 | €600,384 | €378,606 | -€221,779 | -36.9% |
| Other amounts receivable | 41 | €600,384 | €378,606 | -€221,779 | -36.9% |
| Cash at bank and in hand | 54/58 | €474 | €245,810 | +€245,336 | +51,760% |
| Total equity and liabilities | 10/49 | €1,814,087 | €1,837,574 | +€23,488 | +1.3% |
| Equity | 10/15 | €266,819 | €255,381 | -€11,438 | -4.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €166,819 | €155,381 | -€11,438 | -6.9% |
| Distributable reserves | 133 | €166,819 | €155,381 | -€11,438 | -6.9% |
| Amounts payable | 17/49 | €1,547,268 | €1,582,193 | +€34,926 | +2.3% |
| Amounts payable within one year | 42/48 | €1,547,268 | €1,582,193 | +€34,926 | +2.3% |
| Financial debts | 43 | €740,376 | €763,000 | +€22,624 | +3.1% |
| Credit institutions | 430/8 | €740,376 | €763,000 | +€22,624 | +3.1% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Other amounts payable | 47/48 | €806,892 | €819,193 | +€12,302 | +1.5% |
| Other operating charges | 640/8 | €257 | €261 | +€4 | +1.5% |
| Gross operating margin | 9900 | €10,942 | €3,976 | -€6,965 | -63.7% |
| Operating profit (loss) | 9901 | €10,685 | €3,716 | -€6,969 | -65.2% |
| Financial income | 75/76B | €23,726 | €19,196 | -€4,530 | -19.1% |
| Recurring financial income | 75 | €23,726 | €19,196 | -€4,530 | -19.1% |
| Financial charges | 65/66B | €33,126 | €34,350 | +€1,223 | +3.7% |
| Recurring financial charges | 65 | €33,126 | €34,350 | +€1,223 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €1,285 | -€11,438 | -€12,723 | |
| Profit (loss) for the period | 9904 | €1,285 | -€11,438 | -€12,723 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,285 | -€11,438 | -€12,723 |
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 19 October 2026 via checked.be.