Hanne De haes: 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.
Hanne De haes
Largest movements
- Cash -€18,551
down €18,551 (-71.7%), from €25,859 to €7,308
mainly Contributions, distributions and other (-€37,373) and Trade debts (-€5,330)
- Intangible fixed assets -€3,084
down €3,084 (-50.0%), from €6,169 to €3,084
- Tangible fixed assets -€2,456
down €2,456 (-25.1%), from €9,788 to €7,333
- Receivables within one year +€940
up €940 (+1,221%), from €77 to €1,017
of which Other amounts receivable: +€940
- Deferred charges and accrued income +€524
new in 2025: €524
- Profit (loss) carried forward -€21,744
no longer reported in 2025 (was €21,744)
- Trade debts -€5,330
down €5,330 (-100%), from €5,330 to €0
- Tax, wage and social debts +€4,447
up €4,447 (+37.6%), from €11,819 to €16,266
of which Taxes: +€6,889
- Turnover -€82,450
no longer reported in 2025 (was €82,450)
- Purchases and services -€62,909
no longer reported in 2025 (was €62,909)
- Gross operating margin +€9,898
up €9,898 (+50.7%), from €19,541 to €29,439
- Depreciation +€1,599
up €1,599 (+40.6%), from €3,941 to €5,540
- Taxes +€990
up €990 (+16.3%), from €6,062 to €7,052
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 | €41,893 | €19,266 | -€22,627 | -54.0% |
| Fixed assets | 21/28 | €15,957 | €10,417 | -€5,540 | -34.7% |
| Intangible fixed assets | 21 | €6,169 | €3,084 | -€3,084 | -50.0% |
| Tangible fixed assets | 22/27 | €9,788 | €7,333 | -€2,456 | -25.1% |
| Furniture and vehicles | 24 | €9,788 | €7,333 | -€2,456 | -25.1% |
| Current assets | 29/58 | €25,936 | €8,849 | -€17,087 | -65.9% |
| Amounts receivable within one year | 40/41 | €77 | €1,017 | +€940 | +1,221% |
| Trade receivables | 40 | €77 | €77 | = | 0.0% |
| Other amounts receivable | 41 | - | €940 | +€940 | |
| Cash at bank and in hand | 54/58 | €25,859 | €7,308 | -€18,551 | -71.7% |
| Deferred charges and accrued income | 490/1 | - | €524 | +€524 | |
| Total equity and liabilities | 10/49 | €41,893 | €19,266 | -€22,627 | -54.0% |
| Equity | 10/15 | €24,744 | €3,000 | -€21,744 | -87.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,744 | - | -€21,744 | |
| Amounts payable | 17/49 | €17,149 | €16,266 | -€883 | -5.2% |
| Amounts payable within one year | 42/48 | €17,149 | €16,266 | -€883 | -5.2% |
| Trade debts | 44 | €5,330 | €0 | -€5,330 | -100% |
| Suppliers | 440/4 | €5,330 | €0 | -€5,330 | -100% |
| Taxes, remuneration and social security | 45 | €11,819 | €16,266 | +€4,447 | +37.6% |
| Taxes | 450/3 | €9,377 | €16,266 | +€6,889 | +73.5% |
| Remuneration and social security | 454/9 | €2,443 | - | -€2,443 | |
| Turnover | 70 | €82,450 | - | -€82,450 | |
| Goods, raw materials, services and sundry goods | 60/61 | €62,909 | - | -€62,909 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,941 | €5,540 | +€1,599 | +40.6% |
| Other operating charges | 640/8 | €1,254 | €1,101 | -€153 | -12.2% |
| Gross operating margin | 9900 | €19,541 | €29,439 | +€9,898 | +50.7% |
| Operating profit (loss) | 9901 | €14,347 | €22,798 | +€8,452 | +58.9% |
| Financial income | 75/76B | €41 | - | -€41 | |
| Recurring financial income | 75 | €41 | - | -€41 | |
| Financial charges | 65/66B | €78 | €118 | +€39 | +50.4% |
| Recurring financial charges | 65 | €78 | €118 | +€39 | +50.4% |
| Profit (loss) for the period before taxes | 9903 | €14,309 | €22,681 | +€8,371 | +58.5% |
| Income taxes | 67/77 | €6,062 | €7,052 | +€990 | +16.3% |
| Profit (loss) for the period | 9904 | €8,247 | €15,629 | +€7,381 | +89.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,247 | €15,629 | +€7,381 | +89.5% |
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 30 October 2026 via checked.be.