HANKA Management: 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 Management
Largest movements
- Tangible fixed assets +€5,283
new in 2025: €5,283
- Reserves +€8,901
up €8,901 (+7.7%), from €115,875 to €124,776
- Tax, wage and social debts -€4,267
down €4,267 (-70.8%), from €6,028 to €1,761
of which Taxes: -€3,748
- Depreciation +€2,545
new in 2025: €2,545
- Financial income +€519
up €519 (+89.1%), from €583 to €1,103
- Taxes -€515
down €515 (-11.0%), from €4,694 to €4,178
- Gross operating margin +€435
up €435 (+3.0%), from €14,399 to €14,833
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 | €125,456 | €130,715 | +€5,259 | +4.2% |
| Fixed assets | 21/28 | - | €5,283 | +€5,283 | |
| Tangible fixed assets | 22/27 | - | €5,283 | +€5,283 | |
| Furniture and vehicles | 24 | - | €5,283 | +€5,283 | |
| Current assets | 29/58 | €125,456 | €125,432 | -€24 | 0.0% |
| Amounts receivable within one year | 40/41 | €4,930 | €4,784 | -€145 | -2.9% |
| Trade receivables | 40 | €4,930 | €4,632 | -€298 | -6.0% |
| Other amounts receivable | 41 | €0 | €153 | +€153 | |
| Cash at bank and in hand | 54/58 | €120,526 | €120,648 | +€121 | +0.1% |
| Total equity and liabilities | 10/49 | €125,456 | €130,715 | +€5,259 | +4.2% |
| Equity | 10/15 | €117,375 | €126,276 | +€8,901 | +7.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €115,875 | €124,776 | +€8,901 | +7.7% |
| Distributable reserves | 133 | €115,875 | €124,776 | +€8,901 | +7.7% |
| Amounts payable | 17/49 | €8,081 | €4,440 | -€3,642 | -45.1% |
| Amounts payable within one year | 42/48 | €8,081 | €4,440 | -€3,642 | -45.1% |
| Trade debts | 44 | €921 | €395 | -€526 | -57.1% |
| Suppliers | 440/4 | €921 | €395 | -€526 | -57.1% |
| Taxes, remuneration and social security | 45 | €6,028 | €1,761 | -€4,267 | -70.8% |
| Taxes | 450/3 | €5,508 | €1,761 | -€3,748 | -68.0% |
| Remuneration and social security | 454/9 | €519 | €0 | -€519 | -100% |
| Other amounts payable | 47/48 | €1,133 | €2,284 | +€1,151 | +102% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,545 | +€2,545 | |
| Other operating charges | 640/8 | €182 | €186 | +€4 | +2.1% |
| Gross operating margin | 9900 | €14,399 | €14,833 | +€435 | +3.0% |
| Operating profit (loss) | 9901 | €14,217 | €12,102 | -€2,114 | -14.9% |
| Financial income | 75/76B | €583 | €1,103 | +€519 | +89.1% |
| Recurring financial income | 75 | €583 | €1,103 | +€519 | +89.1% |
| Financial charges | 65/66B | €48 | €126 | +€77 | +160% |
| Recurring financial charges | 65 | €48 | €126 | +€77 | +160% |
| Profit (loss) for the period before taxes | 9903 | €14,752 | €13,079 | -€1,672 | -11.3% |
| Income taxes | 67/77 | €4,694 | €4,178 | -€515 | -11.0% |
| Profit (loss) for the period | 9904 | €10,058 | €8,901 | -€1,157 | -11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,058 | €8,901 | -€1,157 | -11.5% |
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 1 November 2026 via checked.be.