HANNA SOLUTIONS: 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.
HANNA SOLUTIONS
Largest movements
- Intangible fixed assets -€80,384
down €80,384 (-19.0%), from €422,496 to €342,112
- Cash +€57,184
up €57,184 (+321%), from €17,823 to €75,007
mainly Depreciation (+€169,153) and Net result for the year (+€67,830)
- Receivables within one year -€26,686
down €26,686 (-29.1%), from €91,804 to €65,118
- Deferred charges and accrued income +€6,108
new in 2024: €6,108
- Reserves +€50,000
up €50,000 (+121%), from €41,226 to €91,226
of which Distributable reserves: +€50,000
- Debts after one year -€41,691
down €41,691 (-24.9%), from €167,441 to €125,750
- Current portion of long-term debt -€34,598
down €34,598 (-45.4%), from €76,289 to €41,691
- Short-term financial debts -€25,000
no longer reported in 2024 (was €25,000)
- Other debts +€8,617
up €8,617 (+623%), from €1,383 to €10,000
- Gross operating margin +€62,032
up €62,032 (+19.9%), from €312,467 to €374,499
- Staff costs -€49,541
down €49,541 (-34.6%), from €143,374 to €93,834
- Taxes +€32,595
up €32,595, from €0 to €32,595
- Depreciation +€15,232
up €15,232 (+9.9%), from €153,922 to €169,153
- Financial charges -€4,354
down €4,354 (-36.3%), from €11,996 to €7,642
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €533,123 | €490,323 | -€42,800 | -8.0% |
| Fixed assets | 21/28 | €423,496 | €344,090 | -€79,406 | -18.8% |
| Intangible fixed assets | 21 | €422,496 | €342,112 | -€80,384 | -19.0% |
| Tangible fixed assets | 22/27 | €1,001 | €1,978 | +€977 | +97.7% |
| Plant, machinery and equipment | 23 | €1,001 | €187 | -€813 | -81.3% |
| Furniture and vehicles | 24 | €0 | €1,791 | +€1,791 | |
| Current assets | 29/58 | €109,627 | €146,233 | +€36,606 | +33.4% |
| Amounts receivable within one year | 40/41 | €91,804 | €65,118 | -€26,686 | -29.1% |
| Trade receivables | 40 | €91,804 | €65,118 | -€26,686 | -29.1% |
| Cash at bank and in hand | 54/58 | €17,823 | €75,007 | +€57,184 | +321% |
| Deferred charges and accrued income | 490/1 | - | €6,108 | +€6,108 | |
| Total equity and liabilities | 10/49 | €533,123 | €490,323 | -€42,800 | -8.0% |
| Equity | 10/15 | €156,390 | €214,220 | +€57,830 | +37.0% |
| Contributions | 10/11 | €28,508 | €28,508 | = | 0.0% |
| Reserves | 13 | €41,226 | €91,226 | +€50,000 | +121% |
| Non-distributable reserves | 130/1 | €1,226 | €1,226 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,226 | €1,226 | = | 0.0% |
| Distributable reserves | 133 | €40,000 | €90,000 | +€50,000 | +125% |
| Profit (loss) carried forward | 14 | €86,656 | €94,486 | +€7,830 | +9.0% |
| Amounts payable | 17/49 | €376,734 | €276,104 | -€100,630 | -26.7% |
| Amounts payable after more than one year | 17 | €167,441 | €125,750 | -€41,691 | -24.9% |
| Financial debts | 170/4 | €167,441 | €125,750 | -€41,691 | -24.9% |
| Amounts payable within one year | 42/48 | €201,907 | €150,354 | -€51,553 | -25.5% |
| Current portion of amounts payable after more than one year | 42 | €76,289 | €41,691 | -€34,598 | -45.4% |
| Financial debts | 43 | €25,000 | - | -€25,000 | |
| Other loans | 439 | €25,000 | - | -€25,000 | |
| Trade debts | 44 | €10,099 | €13,019 | +€2,920 | +28.9% |
| Suppliers | 440/4 | €10,099 | €13,019 | +€2,920 | +28.9% |
| Advances received on contracts in progress | 46 | €1,375 | €1,375 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €87,761 | €84,269 | -€3,492 | -4.0% |
| Taxes | 450/3 | €36,659 | €57,232 | +€20,574 | +56.1% |
| Remuneration and social security | 454/9 | €51,102 | €27,037 | -€24,066 | -47.1% |
| Other amounts payable | 47/48 | €1,383 | €10,000 | +€8,617 | +623% |
| Accrued charges and deferred income | 492/3 | €7,387 | - | -€7,387 | |
| Non-recurring operating income | 76A | €5,916 | - | -€5,916 | |
| Remuneration, social security and pensions | 62 | €143,374 | €93,834 | -€49,541 | -34.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €153,922 | €169,153 | +€15,232 | +9.9% |
| Other operating charges | 640/8 | €2,753 | €3,471 | +€718 | +26.1% |
| Non-recurring operating charges | 66A | €1,035 | - | -€1,035 | |
| Gross operating margin | 9900 | €312,467 | €374,499 | +€62,032 | +19.9% |
| Operating profit (loss) | 9901 | €11,383 | €108,041 | +€96,658 | +849% |
| Financial income | 75/76B | €66 | €27 | -€39 | -59.4% |
| Recurring financial income | 75 | €66 | €27 | -€39 | -59.4% |
| Financial charges | 65/66B | €11,996 | €7,642 | -€4,354 | -36.3% |
| Recurring financial charges | 65 | €11,996 | €7,642 | -€4,354 | -36.3% |
| Profit (loss) for the period before taxes | 9903 | -€547 | €100,425 | +€100,973 | |
| Income taxes | 67/77 | €0 | €32,595 | +€32,595 | |
| Profit (loss) for the period | 9904 | -€547 | €67,830 | +€68,377 | |
| Profit (loss) for the period to be appropriated | 9905 | -€547 | €67,830 | +€68,377 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.