HANISAB: 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.
HANISAB
Largest movements
- Receivables within one year -€32,387
down €32,387 (-60.0%), from €54,002 to €21,615
of which Trade receivables: -€34,430
- Receivables after one year -€6,750
down €6,750 (-6.6%), from €101,750 to €95,000
- Tangible fixed assets -€2,330
down €2,330 (-16.6%), from €14,016 to €11,686
of which Furniture and vehicles: -€2,130
- Deferred charges and accrued income +€2,308
new in 2025: €2,308
- Other debts -€45,660
down €45,660 (-82.0%), from €55,660 to €10,000
- Reserves +€13,000
new in 2025: €13,000
- Tax, wage and social debts -€4,689
down €4,689 (-7.9%), from €59,463 to €54,774
of which Taxes: -€3,771
- Trade debts +€2,820
up €2,820 (+75.1%), from €3,754 to €6,573
- Gross operating margin -€20,046
down €20,046 (-19.8%), from €101,478 to €81,432
- Financial charges +€9,787
up €9,787 (+216.6%), from €4,519 to €14,306
- Other operating charges +€5,255
up €5,255 (+149.2%), from €3,523 to €8,778
- Staff costs +€3,820
up €3,820 (+12.3%), from €31,171 to €34,991
- Depreciation +€3,003
up €3,003 (+97.6%), from €3,077 to €6,080
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 | €204,717 | €168,610 | -€36,107 | -17.6% |
| Fixed assets | 21/28 | €19,516 | €17,186 | -€2,330 | -11.9% |
| Tangible fixed assets | 22/27 | €14,016 | €11,686 | -€2,330 | -16.6% |
| Furniture and vehicles | 24 | €12,816 | €10,686 | -€2,130 | -16.6% |
| Other tangible fixed assets | 26 | €1,200 | €1,000 | -€200 | -16.7% |
| Financial fixed assets | 28 | €5,500 | €5,500 | = | 0.0% |
| Current assets | 29/58 | €185,201 | €151,424 | -€33,777 | -18.2% |
| Amounts receivable after more than one year | 29 | €101,750 | €95,000 | -€6,750 | -6.6% |
| Other amounts receivable | 291 | €101,750 | €95,000 | -€6,750 | -6.6% |
| Stocks and contracts in progress | 3 | €28,840 | €30,128 | +€1,289 | +4.5% |
| Stocks | 30/36 | €28,840 | €30,128 | +€1,289 | +4.5% |
| Amounts receivable within one year | 40/41 | €54,002 | €21,615 | -€32,387 | -60.0% |
| Trade receivables | 40 | €54,002 | €19,572 | -€34,430 | -63.8% |
| Other amounts receivable | 41 | - | €2,042 | +€2,042 | |
| Cash at bank and in hand | 54/58 | €609 | €2,373 | +€1,764 | +289.5% |
| Deferred charges and accrued income | 490/1 | - | €2,308 | +€2,308 | |
| Total equity and liabilities | 10/49 | €204,717 | €168,610 | -€36,107 | -17.6% |
| Equity | 10/15 | €84,040 | €97,263 | +€13,222 | +15.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | - | €13,000 | +€13,000 | |
| Distributable reserves | 133 | - | €13,000 | +€13,000 | |
| Profit (loss) carried forward | 14 | €77,840 | €78,063 | +€222 | +0.3% |
| Amounts payable | 17/49 | €120,677 | €71,347 | -€49,329 | -40.9% |
| Amounts payable within one year | 42/48 | €118,877 | €71,347 | -€47,529 | -40.0% |
| Trade debts | 44 | €3,754 | €6,573 | +€2,820 | +75.1% |
| Suppliers | 440/4 | €3,754 | €6,573 | +€2,820 | +75.1% |
| Taxes, remuneration and social security | 45 | €59,463 | €54,774 | -€4,689 | -7.9% |
| Taxes | 450/3 | €48,668 | €44,897 | -€3,771 | -7.7% |
| Remuneration and social security | 454/9 | €10,796 | €9,877 | -€918 | -8.5% |
| Other amounts payable | 47/48 | €55,660 | €10,000 | -€45,660 | -82.0% |
| Accrued charges and deferred income | 492/3 | €1,800 | - | -€1,800 | |
| Remuneration, social security and pensions | 62 | €31,171 | €34,991 | +€3,820 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,077 | €6,080 | +€3,003 | +97.6% |
| Other operating charges | 640/8 | €3,523 | €8,778 | +€5,255 | +149.2% |
| Gross operating margin | 9900 | €101,478 | €81,432 | -€20,046 | -19.8% |
| Operating profit (loss) | 9901 | €63,707 | €31,583 | -€32,124 | -50.4% |
| Financial income | 75/76B | €1,974 | €1,425 | -€549 | -27.8% |
| Recurring financial income | 75 | €1,974 | €1,425 | -€549 | -27.8% |
| Financial charges | 65/66B | €4,519 | €14,306 | +€9,787 | +216.6% |
| Recurring financial charges | 65 | €4,519 | €14,306 | +€9,787 | +216.6% |
| Profit (loss) for the period before taxes | 9903 | €61,162 | €18,702 | -€42,460 | -69.4% |
| Income taxes | 67/77 | €7,037 | €5,480 | -€1,557 | -22.1% |
| Profit (loss) for the period | 9904 | €54,125 | €13,222 | -€40,903 | -75.6% |
| Profit (loss) for the period to be appropriated | 9905 | €54,125 | €13,222 | -€40,903 | -75.6% |
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 6 October 2026 via checked.be.