HANKAR HARMONY CENTER: 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.
HANKAR HARMONY CENTER
Largest movements
- Deferred charges and accrued income -€6,236
down €6,236 (-100%), from €6,236 to €0
- Tangible fixed assets -€4,811
down €4,811 (-22.9%), from €21,022 to €16,210
of which Leasing and similar rights: -€3,288
- Receivables within one year +€2,826
up €2,826 (+58.6%), from €4,826 to €7,651
of which Trade receivables: +€6,267
- Cash -€1,262
down €1,262 (-79.6%), from €1,584 to €323
mainly Short-term financial debts (-€9,985) and Debts after one year (-€3,242)
- Short-term financial debts -€9,985
down €9,985 (-64.9%), from €15,394 to €5,409
- Other debts +€4,913
up €4,913, from €0 to €4,913
- Debts after one year -€3,242
down €3,242 (-28.7%), from €11,300 to €8,059
- Tax, wage and social debts -€981
down €981 (-32.0%), from €3,066 to €2,086
- Gross operating margin +€12,561
up €12,561, from -€2,879 to €9,682
- Depreciation +€1,218
up €1,218 (+37.3%), from €3,266 to €4,484
- Financial charges -€300
down €300 (-8.5%), from €3,512 to €3,212
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 | €33,667 | €24,184 | -€9,483 | -28.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €21,022 | €16,210 | -€4,811 | -22.9% |
| Tangible fixed assets | 22/27 | €21,022 | €16,210 | -€4,811 | -22.9% |
| Plant, machinery and equipment | 23 | €934 | €583 | -€352 | -37.6% |
| Furniture and vehicles | 24 | €5,715 | €4,543 | -€1,172 | -20.5% |
| Leasing and similar rights | 25 | €14,372 | €11,084 | -€3,288 | -22.9% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €12,646 | €7,974 | -€4,672 | -36.9% |
| Amounts receivable within one year | 40/41 | €4,826 | €7,651 | +€2,826 | +58.6% |
| Trade receivables | 40 | €1,384 | €7,651 | +€6,267 | +453% |
| Other amounts receivable | 41 | €3,442 | €0 | -€3,442 | -100% |
| Cash at bank and in hand | 54/58 | €1,584 | €323 | -€1,262 | -79.6% |
| Deferred charges and accrued income | 490/1 | €6,236 | €0 | -€6,236 | -100% |
| Total equity and liabilities | 10/49 | €33,667 | €24,184 | -€9,483 | -28.2% |
| Equity | 10/15 | -€294 | -€294 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,894 | -€18,894 | = | 0.0% |
| Amounts payable | 17/49 | €33,962 | €24,479 | -€9,483 | -27.9% |
| Amounts payable after more than one year | 17 | €11,300 | €8,059 | -€3,242 | -28.7% |
| Financial debts | 170/4 | €11,300 | €8,059 | -€3,242 | -28.7% |
| Amounts payable within one year | 42/48 | €22,661 | €16,420 | -€6,241 | -27.5% |
| Current portion of amounts payable after more than one year | 42 | €3,203 | €3,242 | +€39 | +1.2% |
| Financial debts | 43 | €15,394 | €5,409 | -€9,985 | -64.9% |
| Credit institutions | 430/8 | €15,394 | €5,409 | -€9,985 | -64.9% |
| Trade debts | 44 | €998 | €771 | -€227 | -22.8% |
| Suppliers | 440/4 | €998 | €771 | -€227 | -22.8% |
| Taxes, remuneration and social security | 45 | €3,066 | €2,086 | -€981 | -32.0% |
| Taxes | 450/3 | €3,066 | €2,086 | -€981 | -32.0% |
| Other amounts payable | 47/48 | €0 | €4,913 | +€4,913 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,266 | €4,484 | +€1,218 | +37.3% |
| Other operating charges | 640/8 | €808 | €753 | -€55 | -6.8% |
| Non-recurring operating charges | 66A | €1,237 | €3,531 | +€2,294 | +185% |
| Gross operating margin | 9900 | -€2,879 | €9,682 | +€12,561 | |
| Operating profit (loss) | 9901 | -€8,189 | €915 | +€9,104 | |
| Financial income | 75/76B | €114 | €98 | -€16 | -14.3% |
| Recurring financial income | 75 | €114 | €98 | -€16 | -14.3% |
| Financial charges | 65/66B | €3,512 | €3,212 | -€300 | -8.5% |
| Recurring financial charges | 65 | €3,512 | €3,212 | -€300 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | -€11,587 | -€2,200 | +€9,387 | +81.0% |
| Income taxes | 67/77 | €125 | €158 | +€33 | +26.7% |
| Profit (loss) for the period | 9904 | -€11,711 | -€2,358 | +€9,354 | +79.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,711 | -€2,358 | +€9,354 | +79.9% |
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.