HANIMMO: 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.
HANIMMO
Largest movements
- Tangible fixed assets -€1.1m
no longer reported in 2025 (was €1.1m)
of which Land and buildings: -€1.0m
- Cash -€561,988
no longer reported in 2025 (was €561,988)
- Receivables within one year -€538,850
no longer reported in 2025 (was €538,850)
of which Other amounts receivable: -€401,753
- Deferred charges and accrued income -€121,925
down €121,925 (-92.4%), from €131,925 to €10,000
- Other debts -€1.6m
no longer reported in 2025 (was €1.6m)
- Reserves -€631,500
no longer reported in 2025 (was €631,500)
- Profit (loss) carried forward +€241,710
no longer reported in 2025 (was -€241,710)
- Contributions -€200,000
no longer reported in 2025 (was €200,000)
- Tax, wage and social debts -€46,353
no longer reported in 2025 (was €46,353)
of which Taxes: -€36,455
- Gross operating margin -€626,789
no longer reported in 2025 (was €626,789)
- Taxes -€131,764
no longer reported in 2025 (was €131,764)
- Staff costs -€81,209
no longer reported in 2025 (was €81,209)
- Financial charges -€26,938
no longer reported in 2025 (was €26,938)
- Financial income -€8,151
no longer reported in 2025 (was €8,151)
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,287,419 | €10,000 | -€2.3m | -99.6% |
| Fixed assets | 21/28 | €1,054,655 | - | -€1.1m | |
| Tangible fixed assets | 22/27 | €1,051,488 | - | -€1.1m | |
| Land and buildings | 22 | €1,049,790 | - | -€1.0m | |
| Furniture and vehicles | 24 | €1,697 | - | -€1,697 | |
| Financial fixed assets | 28 | €3,167 | - | -€3,167 | |
| Current assets | 29/58 | €1,232,764 | €10,000 | -€1.2m | -99.2% |
| Amounts receivable within one year | 40/41 | €538,850 | - | -€538,850 | |
| Trade receivables | 40 | €137,097 | - | -€137,097 | |
| Other amounts receivable | 41 | €401,753 | - | -€401,753 | |
| Cash at bank and in hand | 54/58 | €561,988 | - | -€561,988 | |
| Deferred charges and accrued income | 490/1 | €131,925 | €10,000 | -€121,925 | -92.4% |
| Total equity and liabilities | 10/49 | €2,287,419 | €10,000 | -€2.3m | -99.6% |
| Equity | 10/15 | €589,790 | - | -€589,790 | |
| Contributions | 10/11 | €200,000 | - | -€200,000 | |
| Reserves | 13 | €631,500 | - | -€631,500 | |
| Tax-exempt reserves | 132 | €631,500 | - | -€631,500 | |
| Profit (loss) carried forward | 14 | -€241,710 | - | +€241,710 | |
| Amounts payable | 17/49 | €1,697,629 | €10,000 | -€1.7m | -99.4% |
| Amounts payable within one year | 42/48 | €1,670,795 | - | -€1.7m | |
| Trade debts | 44 | €9,559 | - | -€9,559 | |
| Suppliers | 440/4 | €9,559 | - | -€9,559 | |
| Taxes, remuneration and social security | 45 | €46,353 | - | -€46,353 | |
| Taxes | 450/3 | €36,455 | - | -€36,455 | |
| Remuneration and social security | 454/9 | €9,898 | - | -€9,898 | |
| Other amounts payable | 47/48 | €1,614,882 | - | -€1.6m | |
| Accrued charges and deferred income | 492/3 | €26,834 | €10,000 | -€16,834 | -62.7% |
| Remuneration, social security and pensions | 62 | €81,209 | - | -€81,209 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,972 | - | -€3,972 | |
| Other operating charges | 640/8 | €1,268 | - | -€1,268 | |
| Gross operating margin | 9900 | €626,789 | - | -€626,789 | |
| Operating profit (loss) | 9901 | €540,341 | - | -€540,341 | |
| Financial income | 75/76B | €8,151 | - | -€8,151 | |
| Recurring financial income | 75 | €8,151 | - | -€8,151 | |
| Financial charges | 65/66B | €26,938 | - | -€26,938 | |
| Recurring financial charges | 65 | €26,938 | - | -€26,938 | |
| Profit (loss) for the period before taxes | 9903 | €521,554 | - | -€521,554 | |
| Income taxes | 67/77 | €131,764 | - | -€131,764 | |
| Profit (loss) for the period | 9904 | €389,790 | - | -€389,790 | |
| Transfer to tax-exempt reserves | 689 | €631,500 | - | -€631,500 | |
| Profit (loss) for the period to be appropriated | 9905 | -€241,710 | - | +€241,710 |
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 13 October 2026 via checked.be.