HANIMA: 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.
HANIMA
Largest movements
- Deferred charges and accrued income +€9,234
new in 2025: €9,234
- Cash -€6,251
no longer reported in 2025 (was €6,251)
mainly Deferred charges and accrued income (-€9,234) and Tax, wage and social debts (-€4,624)
- Tangible fixed assets -€3,357
down €3,357 (-25.9%), from €12,971 to €9,614
of which Plant, machinery and equipment: -€1,846
- Receivables within one year -€1,733
down €1,733 (-9.6%), from €18,071 to €16,338
of which Trade receivables: -€6,714
- Short-term financial debts +€7,147
new in 2025: €7,147
- Trade debts +€6,394
up €6,394 (+133%), from €4,800 to €11,195
- Tax, wage and social debts -€4,624
down €4,624 (-94.6%), from €4,890 to €266
- Current portion of long-term debt -€4,042
down €4,042 (-62.3%), from €6,486 to €2,444
- Reserves -€3,665
down €3,665 (-24.4%), from €15,000 to €11,335
- Gross operating margin -€20,337
down €20,337 (-89.0%), from €22,856 to €2,519
- Taxes -€4,624
down €4,624 (-94.6%), from €4,890 to €266
- Depreciation +€2,140
up €2,140 (+176%), from €1,217 to €3,357
- Other operating charges +€605
up €605 (+48.7%), from €1,243 to €1,847
- Financial charges +€573
up €573 (+117%), from €488 to €1,061
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 | €37,293 | €35,386 | -€1,907 | -5.1% |
| Fixed assets | 21/28 | €12,971 | €9,814 | -€3,157 | -24.3% |
| Tangible fixed assets | 22/27 | €12,971 | €9,614 | -€3,357 | -25.9% |
| Plant, machinery and equipment | 23 | €6,579 | €4,733 | -€1,846 | -28.1% |
| Furniture and vehicles | 24 | €6,392 | €4,882 | -€1,511 | -23.6% |
| Financial fixed assets | 28 | - | €200 | +€200 | |
| Current assets | 29/58 | €24,322 | €25,572 | +€1,250 | +5.1% |
| Amounts receivable within one year | 40/41 | €18,071 | €16,338 | -€1,733 | -9.6% |
| Trade receivables | 40 | €17,264 | €10,550 | -€6,714 | -38.9% |
| Other amounts receivable | 41 | €807 | €5,788 | +€4,981 | +617% |
| Cash at bank and in hand | 54/58 | €6,251 | - | -€6,251 | |
| Deferred charges and accrued income | 490/1 | - | €9,234 | +€9,234 | |
| Total equity and liabilities | 10/49 | €37,293 | €35,386 | -€1,907 | -5.1% |
| Equity | 10/15 | €18,053 | €14,335 | -€3,719 | -20.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €11,335 | -€3,665 | -24.4% |
| Distributable reserves | 133 | €15,000 | €11,335 | -€3,665 | -24.4% |
| Profit (loss) carried forward | 14 | €53 | - | -€53 | |
| Amounts payable | 17/49 | €19,240 | €21,051 | +€1,812 | +9.4% |
| Amounts payable after more than one year | 17 | €2,444 | - | -€2,444 | |
| Financial debts | 170/4 | €2,444 | - | -€2,444 | |
| Amounts payable within one year | 42/48 | €16,796 | €21,051 | +€4,255 | +25.3% |
| Current portion of amounts payable after more than one year | 42 | €6,486 | €2,444 | -€4,042 | -62.3% |
| Financial debts | 43 | - | €7,147 | +€7,147 | |
| Credit institutions | 430/8 | - | €7,147 | +€7,147 | |
| Trade debts | 44 | €4,800 | €11,195 | +€6,394 | +133% |
| Suppliers | 440/4 | €4,800 | €11,195 | +€6,394 | +133% |
| Taxes, remuneration and social security | 45 | €4,890 | €266 | -€4,624 | -94.6% |
| Taxes | 450/3 | €4,890 | €266 | -€4,624 | -94.6% |
| Other amounts payable | 47/48 | €620 | - | -€620 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,217 | €3,357 | +€2,140 | +176% |
| Other operating charges | 640/8 | €1,243 | €1,847 | +€605 | +48.7% |
| Gross operating margin | 9900 | €22,856 | €2,519 | -€20,337 | -89.0% |
| Operating profit (loss) | 9901 | €20,397 | -€2,685 | -€23,082 | |
| Financial income | 75/76B | €35 | €294 | +€259 | +732% |
| Recurring financial income | 75 | €35 | €294 | +€259 | +732% |
| Financial charges | 65/66B | €488 | €1,061 | +€573 | +117% |
| Recurring financial charges | 65 | €488 | €1,061 | +€573 | +117% |
| Profit (loss) for the period before taxes | 9903 | €19,944 | -€3,452 | -€23,396 | |
| Income taxes | 67/77 | €4,890 | €266 | -€4,624 | -94.6% |
| Profit (loss) for the period | 9904 | €15,053 | -€3,719 | -€18,772 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,053 | -€3,719 | -€18,772 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.