hANNEKEN: 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.
hANNEKEN
Largest movements
- Tangible fixed assets -€29,743
down €29,743 (-3.5%), from €838,668 to €808,925
of which Land and buildings: -€26,811
- Debts after one year -€36,668
down €36,668 (-5.1%), from €720,898 to €684,230
- Profit (loss) carried forward +€10,327
up €10,327 (+20.2%), from -€51,249 to -€40,922
- Gross operating margin +€8,505
up €8,505 (+17.8%), from €47,797 to €56,302
- Other operating charges +€2,376
up €2,376 (+35.8%), from €6,635 to €9,012
- Depreciation -€1,653
down €1,653 (-5.3%), from €31,396 to €29,743
- Financial charges -€593
down €593 (-6.4%), from €9,329 to €8,736
of which Financial charges: -€972
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 | €844,294 | €818,494 | -€25,800 | -3.1% |
| Fixed assets | 21/28 | €838,668 | €808,925 | -€29,743 | -3.5% |
| Tangible fixed assets | 22/27 | €838,668 | €808,925 | -€29,743 | -3.5% |
| Land and buildings | 22 | €834,291 | €807,479 | -€26,811 | -3.2% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | €0 | -€0 | -100.0% |
| Other tangible fixed assets | 26 | €4,377 | €1,445 | -€2,932 | -67.0% |
| Current assets | 29/58 | €5,626 | €9,569 | +€3,943 | +70.1% |
| Amounts receivable within one year | 40/41 | €616 | €2,069 | +€1,453 | +235.7% |
| Trade receivables | 40 | €616 | €559 | -€57 | -9.3% |
| Other amounts receivable | 41 | - | €1,510 | +€1,510 | |
| Cash at bank and in hand | 54/58 | €4,746 | €7,316 | +€2,571 | +54.2% |
| Deferred charges and accrued income | 490/1 | €264 | €184 | -€80 | -30.4% |
| Total equity and liabilities | 10/49 | €844,294 | €818,494 | -€25,800 | -3.1% |
| Equity | 10/15 | €40,642 | €49,969 | +€9,326 | +22.9% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €30,391 | €29,391 | -€1,000 | -3.3% |
| Non-distributable reserves | 130/1 | €1,057 | €1,057 | = | 0.0% |
| Legal reserve | 130 | €1,057 | €1,057 | = | 0.0% |
| Tax-exempt reserves | 132 | €22,003 | €21,003 | -€1,000 | -4.5% |
| Distributable reserves | 133 | €7,330 | €7,330 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,249 | -€40,922 | +€10,327 | +20.2% |
| Provisions and deferred taxes | 16 | €11,330 | €10,815 | -€515 | -4.5% |
| Deferred taxes | 168 | €11,330 | €10,815 | -€515 | -4.5% |
| Amounts payable | 17/49 | €792,321 | €757,710 | -€34,612 | -4.4% |
| Amounts payable after more than one year | 17 | €720,898 | €684,230 | -€36,668 | -5.1% |
| Financial debts | 170/4 | €720,898 | €684,230 | -€36,668 | -5.1% |
| Amounts payable within one year | 42/48 | €69,889 | €73,454 | +€3,565 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €68,482 | €71,872 | +€3,390 | +5.0% |
| Trade debts | 44 | €785 | €960 | +€175 | +22.3% |
| Suppliers | 440/4 | €785 | €960 | +€175 | +22.3% |
| Other amounts payable | 47/48 | €622 | €622 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,535 | €26 | -€1,509 | -98.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,396 | €29,743 | -€1,653 | -5.3% |
| Other operating charges | 640/8 | €6,635 | €9,012 | +€2,376 | +35.8% |
| Gross operating margin | 9900 | €47,797 | €56,302 | +€8,505 | +17.8% |
| Operating profit (loss) | 9901 | €9,766 | €17,548 | +€7,782 | +79.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €9,329 | €8,736 | -€593 | -6.4% |
| Recurring financial charges | 65 | €9,329 | €8,357 | -€972 | -10.4% |
| Non-recurring financial charges | 66B | - | €380 | +€380 | |
| Profit (loss) for the period before taxes | 9903 | €437 | €8,811 | +€8,375 | +1917.8% |
| Transfer from deferred taxes | 780 | €515 | €515 | = | 0.0% |
| Profit (loss) for the period | 9904 | €952 | €9,326 | +€8,375 | +880.0% |
| Transfer from tax-exempt reserves | 789 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,952 | €10,327 | +€8,375 | +429.1% |
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 5 October 2026 via checked.be.