HANNAH: what changed
Two fiscal 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.
HANNAH
Largest movements
- Receivables within one year +€101
up €101 (+269.9%), from €37 to €138
- Cash -€2
no longer reported in 2025 (was €2)
mainly Net result for the year (-€2,914) and Receivables within one year (-€101)
- Profit (loss) carried forward -€2,914
down €2,914 (-7.2%), from -€40,194 to -€43,108
- Other debts +€2,295
up €2,295 (+11.5%), from €19,898 to €22,193
- Accrued charges and deferred income +€568
new in 2025: €568
- Short-term financial debts +€80
new in 2025: €80
- Trade debts +€70
up €70 (+4.1%), from €1,735 to €1,805
- Gross operating margin -€267
down €267 (-16.1%), from -€1,658 to -€1,926
- Other operating charges +€185
up €185 (+32.3%), from €572 to €757
- Financial charges +€62
up €62 (+36.5%), from €170 to €232
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.
Cash bridge derived
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 | €39 | €138 | +€99 | +255.3% |
| Current assets | 29/58 | €39 | €138 | +€99 | +255.3% |
| Amounts receivable within one year | 40/41 | €37 | €138 | +€101 | +269.9% |
| Other amounts receivable | 41 | €37 | €138 | +€101 | +269.9% |
| Cash at bank and in hand | 54/58 | €2 | - | -€2 | |
| Total equity and liabilities | 10/49 | €39 | €138 | +€99 | +255.3% |
| Equity | 10/15 | -€21,594 | -€24,508 | -€2,914 | -13.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,194 | -€43,108 | -€2,914 | -7.2% |
| Amounts payable | 17/49 | €21,633 | €24,646 | +€3,013 | +13.9% |
| Amounts payable within one year | 42/48 | €21,633 | €24,078 | +€2,445 | +11.3% |
| Financial debts | 43 | - | €80 | +€80 | |
| Credit institutions | 430/8 | - | €80 | +€80 | |
| Trade debts | 44 | €1,735 | €1,805 | +€70 | +4.1% |
| Suppliers | 440/4 | €1,735 | €1,805 | +€70 | +4.1% |
| Other amounts payable | 47/48 | €19,898 | €22,193 | +€2,295 | +11.5% |
| Accrued charges and deferred income | 492/3 | - | €568 | +€568 | |
| Other operating charges | 640/8 | €572 | €757 | +€185 | +32.3% |
| Gross operating margin | 9900 | -€1,658 | -€1,926 | -€267 | -16.1% |
| Operating profit (loss) | 9901 | -€2,230 | -€2,682 | -€452 | -20.3% |
| Financial charges | 65/66B | €170 | €232 | +€62 | +36.5% |
| Recurring financial charges | 65 | €170 | €232 | +€62 | +36.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,400 | -€2,914 | -€514 | -21.4% |
| Profit (loss) for the period | 9904 | -€2,400 | -€2,914 | -€514 | -21.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,400 | -€2,914 | -€514 | -21.4% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.