HANINI: 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.
HANINI
Largest movements
- Tangible fixed assets +€323,492
up €323,492 (+28631.9%), from €1,130 to €324,622
of which Land and buildings: +€281,212
- Cash -€7,376
down €7,376 (-30.6%), from €24,102 to €16,726
mainly Investment in fixed assets (net) (-€336,279) and Net result for the year (-€57,525)
- Receivables within one year +€3,730
up €3,730 (+89.3%), from €4,178 to €7,908
of which Other amounts receivable: +€3,730
- Debts after one year +€269,535
new in 2025: €269,535
- Profit (loss) carried forward -€57,525
down €57,525, from €12,256 to -€45,269
- Other debts +€52,877
up €52,877 (+1287.1%), from €4,108 to €56,985
- Trade debts +€52,220
up €52,220 (+11144.6%), from €469 to €52,689
- Current portion of long-term debt +€5,911
new in 2025: €5,911
- Other operating charges +€44,802
new in 2025: €44,802
- Gross operating margin +€23,707
up €23,707 (+42.1%), from €56,255 to €79,961
- Financial charges +€19,977
up €19,977 (+45924.3%), from €44 to €20,021
- Depreciation +€11,939
up €11,939 (+1409.0%), from €847 to €12,787
- Staff costs +€4,109
up €4,109 (+7.4%), from €55,769 to €59,878
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 | €29,410 | €349,255 | +€319,846 | +1087.6% |
| Fixed assets | 21/28 | €1,130 | €324,622 | +€323,492 | +28631.9% |
| Tangible fixed assets | 22/27 | €1,130 | €324,622 | +€323,492 | +28631.9% |
| Land and buildings | 22 | - | €281,212 | +€281,212 | |
| Plant, machinery and equipment | 23 | - | €1,789 | +€1,789 | |
| Furniture and vehicles | 24 | €1,130 | €41,621 | +€40,491 | +3583.8% |
| Current assets | 29/58 | €28,280 | €24,633 | -€3,647 | -12.9% |
| Amounts receivable within one year | 40/41 | €4,178 | €7,908 | +€3,730 | +89.3% |
| Trade receivables | 40 | €4,178 | €4,178 | = | 0.0% |
| Other amounts receivable | 41 | - | €3,730 | +€3,730 | |
| Cash at bank and in hand | 54/58 | €24,102 | €16,726 | -€7,376 | -30.6% |
| Total equity and liabilities | 10/49 | €29,410 | €349,255 | +€319,846 | +1087.6% |
| Equity | 10/15 | €14,756 | -€42,769 | -€57,525 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,256 | -€45,269 | -€57,525 | |
| Amounts payable | 17/49 | €14,653 | €392,024 | +€377,371 | +2575.4% |
| Amounts payable after more than one year | 17 | - | €269,535 | +€269,535 | |
| Financial debts | 170/4 | - | €269,535 | +€269,535 | |
| Amounts payable within one year | 42/48 | €14,653 | €122,489 | +€107,836 | +735.9% |
| Current portion of amounts payable after more than one year | 42 | - | €5,911 | +€5,911 | |
| Trade debts | 44 | €469 | €52,689 | +€52,220 | +11144.6% |
| Suppliers | 440/4 | €469 | €52,689 | +€52,220 | +11144.6% |
| Taxes, remuneration and social security | 45 | €10,076 | €6,903 | -€3,173 | -31.5% |
| Taxes | 450/3 | €7,864 | €6,903 | -€961 | -12.2% |
| Remuneration and social security | 454/9 | €2,212 | €0 | -€2,212 | -100.0% |
| Other amounts payable | 47/48 | €4,108 | €56,985 | +€52,877 | +1287.1% |
| Remuneration, social security and pensions | 62 | €55,769 | €59,878 | +€4,109 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €847 | €12,787 | +€11,939 | +1409.0% |
| Other operating charges | 640/8 | - | €44,802 | +€44,802 | |
| Gross operating margin | 9900 | €56,255 | €79,961 | +€23,707 | +42.1% |
| Operating profit (loss) | 9901 | -€361 | -€37,505 | -€37,143 | -10278.8% |
| Financial charges | 65/66B | €44 | €20,021 | +€19,977 | +45924.3% |
| Recurring financial charges | 65 | €44 | €20,021 | +€19,977 | +45924.3% |
| Profit (loss) for the period before taxes | 9903 | -€405 | -€57,525 | -€57,120 | -14108.7% |
| Income taxes | 67/77 | €3,318 | - | -€3,318 | |
| Profit (loss) for the period | 9904 | -€3,723 | -€57,525 | -€53,803 | -1445.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,723 | -€57,525 | -€53,803 | -1445.3% |
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 9 October 2026 via checked.be.