HANKA: 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.
HANKA
Largest movements
- Stocks and contracts -€25,427
no longer reported in 2025 (was €25,427)
- Cash -€2,104
down €2,104 (-84.3%), from €2,495 to €392
mainly Net result for the year (-€26,891) and Other debts (-€624)
- Profit (loss) carried forward -€26,891
down €26,891 (-36.9%), from -€72,961 to -€99,852
- Other debts -€624
down €624 (-1.0%), from €65,479 to €64,855
- Gross operating margin -€26,039
down €26,039 (-21,023%), from -€124 to -€26,162
- Other operating charges +€720
up €720 (+611%), from €118 to €838
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 | €27,967 | €452 | -€27,515 | -98.4% |
| Current assets | 29/58 | €27,967 | €452 | -€27,515 | -98.4% |
| Stocks and contracts in progress | 3 | €25,427 | - | -€25,427 | |
| Stocks | 30/36 | €25,427 | - | -€25,427 | |
| Amounts receivable within one year | 40/41 | €45 | €60 | +€16 | +35.5% |
| Other amounts receivable | 41 | €45 | €60 | +€16 | +35.5% |
| Cash at bank and in hand | 54/58 | €2,495 | €392 | -€2,104 | -84.3% |
| Total equity and liabilities | 10/49 | €27,967 | €452 | -€27,515 | -98.4% |
| Equity | 10/15 | -€37,512 | -€64,403 | -€26,891 | -71.7% |
| Contributions | 10/11 | €32,226 | €32,226 | = | 0.0% |
| Reserves | 13 | €3,223 | €3,223 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,223 | €3,223 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,223 | €3,223 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,961 | -€99,852 | -€26,891 | -36.9% |
| Amounts payable | 17/49 | €65,479 | €64,855 | -€624 | -1.0% |
| Amounts payable within one year | 42/48 | €65,479 | €64,855 | -€624 | -1.0% |
| Other amounts payable | 47/48 | €65,479 | €64,855 | -€624 | -1.0% |
| Other operating charges | 640/8 | €118 | €838 | +€720 | +611% |
| Gross operating margin | 9900 | -€124 | -€26,162 | -€26,039 | -21,023% |
| Operating profit (loss) | 9901 | -€242 | -€27,001 | -€26,759 | -11,064% |
| Financial income | 75/76B | €0 | €110 | +€110 | +366,300% |
| Recurring financial income | 75 | €0 | €110 | +€110 | +366,300% |
| Financial charges | 65/66B | €248 | - | -€248 | |
| Recurring financial charges | 65 | €248 | - | -€248 | |
| Profit (loss) for the period before taxes | 9903 | -€490 | -€26,891 | -€26,401 | -5,385% |
| Income taxes | 67/77 | €0 | €0 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€490 | -€26,891 | -€26,401 | -5,385% |
| Profit (loss) for the period to be appropriated | 9905 | -€490 | -€26,891 | -€26,401 | -5,385% |
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 18 October 2026 via checked.be.