Hannecart: 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.
Hannecart
Largest movements
- Cash +€29,501
up €29,501 (+616.9%), from €4,782 to €34,283
mainly Net result for the year (+€34,267) and Tax, wage and social debts (+€12,254)
- Receivables within one year -€9,680
no longer reported in 2025 (was €9,680)
- Tangible fixed assets -€4,107
down €4,107 (-14.2%), from €28,827 to €24,720
- Deferred charges and accrued income +€1,207
new in 2025: €1,207
- Reserves +€34,125
new in 2025: €34,125
- Trade debts -€29,945
down €29,945 (-95.2%), from €31,443 to €1,498
- Tax, wage and social debts +€12,254
up €12,254 (+116.3%), from €10,537 to €22,791
of which Taxes: +€21,196
- Gross operating margin +€58,569
up €58,569, from -€126 to €58,443
- Taxes +€16,978
new in 2025: €16,978
- Depreciation +€6,052
up €6,052 (+38306.1%), from €16 to €6,068
- Other operating charges +€1,075
new in 2025: €1,075
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 | €43,420 | €60,341 | +€16,921 | +39.0% |
| Fixed assets | 21/28 | €28,827 | €24,720 | -€4,107 | -14.2% |
| Tangible fixed assets | 22/27 | €28,827 | €24,720 | -€4,107 | -14.2% |
| Furniture and vehicles | 24 | €28,827 | €24,720 | -€4,107 | -14.2% |
| Current assets | 29/58 | €14,593 | €35,621 | +€21,028 | +144.1% |
| Amounts receivable after more than one year | 29 | €131 | €131 | = | 0.0% |
| Other amounts receivable | 291 | €131 | €131 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,680 | - | -€9,680 | |
| Trade receivables | 40 | €9,680 | - | -€9,680 | |
| Cash at bank and in hand | 54/58 | €4,782 | €34,283 | +€29,501 | +616.9% |
| Deferred charges and accrued income | 490/1 | - | €1,207 | +€1,207 | |
| Total equity and liabilities | 10/49 | €43,420 | €60,341 | +€16,921 | +39.0% |
| Equity | 10/15 | €858 | €35,125 | +€34,267 | +3992.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €34,125 | +€34,125 | |
| Distributable reserves | 133 | - | €34,125 | +€34,125 | |
| Profit (loss) carried forward | 14 | -€142 | - | +€142 | |
| Amounts payable | 17/49 | €42,562 | €25,216 | -€17,346 | -40.8% |
| Amounts payable after more than one year | 17 | €582 | €778 | +€196 | +33.7% |
| Other amounts payable | 178/9 | €582 | €778 | +€196 | +33.7% |
| Amounts payable within one year | 42/48 | €41,980 | €24,289 | -€17,691 | -42.1% |
| Trade debts | 44 | €31,443 | €1,498 | -€29,945 | -95.2% |
| Suppliers | 440/4 | €31,443 | €1,498 | -€29,945 | -95.2% |
| Taxes, remuneration and social security | 45 | €10,537 | €22,791 | +€12,254 | +116.3% |
| Taxes | 450/3 | €1,594 | €22,791 | +€21,196 | +1329.4% |
| Remuneration and social security | 454/9 | €8,942 | - | -€8,942 | |
| Accrued charges and deferred income | 492/3 | - | €149 | +€149 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16 | €6,068 | +€6,052 | +38306.1% |
| Other operating charges | 640/8 | - | €1,075 | +€1,075 | |
| Gross operating margin | 9900 | -€126 | €58,443 | +€58,569 | |
| Operating profit (loss) | 9901 | -€142 | €51,300 | +€51,442 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €55 | +€55 | |
| Recurring financial charges | 65 | - | €55 | +€55 | |
| Profit (loss) for the period before taxes | 9903 | -€142 | €51,245 | +€51,386 | |
| Income taxes | 67/77 | - | €16,978 | +€16,978 | |
| Profit (loss) for the period | 9904 | -€142 | €34,267 | +€34,409 | |
| Profit (loss) for the period to be appropriated | 9905 | -€142 | €34,267 | +€34,409 |
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 9 October 2026 via checked.be.