HANLOT: 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.
HANLOT
Largest movements
- Tangible fixed assets -€9,400
down €9,400 (-8.9%), from €105,358 to €95,958
of which Furniture and vehicles: -€8,726
- Cash +€3,838
up €3,838 (+125%), from €3,079 to €6,917
mainly Depreciation (+€9,400) and Other debts (+€2,177)
- Receivables within one year +€3,630
up €3,630 (+13.6%), from €26,611 to €30,241
- Profit (loss) carried forward -€4,986
down €4,986 (-4.8%), from -€104,940 to -€109,926
- Other debts +€2,177
up €2,177 (+10.3%), from €21,079 to €23,256
- Tax, wage and social debts +€1,570
up €1,570 (+9.2%), from €17,105 to €18,675
of which Taxes: +€4,067
- Gross operating margin +€17,608
up €17,608, from -€11,300 to €6,308
- Financial income +€380
up €380 (+7,608%), from €5 to €385
- Financial charges -€240
down €240 (-27.4%), from €875 to €636
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 | €139,924 | €138,157 | -€1,767 | -1.3% |
| Fixed assets | 21/28 | €105,358 | €95,958 | -€9,400 | -8.9% |
| Tangible fixed assets | 22/27 | €105,358 | €95,958 | -€9,400 | -8.9% |
| Land and buildings | 22 | €73,546 | €73,546 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,774 | €2,101 | -€674 | -24.3% |
| Furniture and vehicles | 24 | €29,037 | €20,311 | -€8,726 | -30.1% |
| Current assets | 29/58 | €34,566 | €42,199 | +€7,633 | +22.1% |
| Amounts receivable within one year | 40/41 | €26,611 | €30,241 | +€3,630 | +13.6% |
| Trade receivables | 40 | €26,611 | €30,241 | +€3,630 | +13.6% |
| Cash at bank and in hand | 54/58 | €3,079 | €6,917 | +€3,838 | +125% |
| Deferred charges and accrued income | 490/1 | €4,876 | €5,041 | +€165 | +3.4% |
| Total equity and liabilities | 10/49 | €139,924 | €138,157 | -€1,767 | -1.3% |
| Equity | 10/15 | €91,700 | €86,714 | -€4,986 | -5.4% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €116,640 | €116,640 | = | 0.0% |
| Distributable reserves | 133 | €116,640 | €116,640 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€104,940 | -€109,926 | -€4,986 | -4.8% |
| Amounts payable | 17/49 | €48,224 | €51,443 | +€3,220 | +6.7% |
| Amounts payable within one year | 42/48 | €48,224 | €51,443 | +€3,220 | +6.7% |
| Trade debts | 44 | €10,040 | €9,512 | -€528 | -5.3% |
| Suppliers | 440/4 | €10,040 | €9,512 | -€528 | -5.3% |
| Taxes, remuneration and social security | 45 | €17,105 | €18,675 | +€1,570 | +9.2% |
| Taxes | 450/3 | €14,608 | €18,675 | +€4,067 | +27.8% |
| Remuneration and social security | 454/9 | €2,497 | €0 | -€2,497 | -100% |
| Other amounts payable | 47/48 | €21,079 | €23,256 | +€2,177 | +10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,321 | €9,400 | +€79 | +0.8% |
| Other operating charges | 640/8 | €1,476 | €1,427 | -€49 | -3.3% |
| Gross operating margin | 9900 | -€11,300 | €6,308 | +€17,608 | |
| Operating profit (loss) | 9901 | -€22,097 | -€4,518 | +€17,578 | +79.6% |
| Financial income | 75/76B | €5 | €385 | +€380 | +7,608% |
| Recurring financial income | 75 | €5 | €385 | +€380 | +7,608% |
| Financial charges | 65/66B | €875 | €636 | -€240 | -27.4% |
| Recurring financial charges | 65 | €875 | €636 | -€240 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | -€22,967 | -€4,769 | +€18,198 | +79.2% |
| Income taxes | 67/77 | €297 | €218 | -€79 | -26.7% |
| Profit (loss) for the period | 9904 | -€23,264 | -€4,986 | +€18,277 | +78.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,264 | -€4,986 | +€18,277 | +78.6% |
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 30 October 2026 via checked.be.