HannElke: 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.
HannElke
Largest movements
- Cash +€15,089
up €15,089 (+14.8%), from €101,692 to €116,781
mainly Net result for the year (+€26,634) and Tax, wage and social debts (+€3,061)
- Receivables within one year +€10,318
up €10,318 (+68.0%), from €15,175 to €25,493
of which Trade receivables: +€10,807
- Deferred charges and accrued income +€5,912
up €5,912 (+354%), from €1,669 to €7,580
- Reserves +€25,775
up €25,775 (+29.4%), from €87,575 to €113,351
- Tax, wage and social debts +€3,061
up €3,061 (+52.7%), from €5,805 to €8,866
- Other debts +€1,820
up €1,820 (+8.5%), from €21,343 to €23,163
- Gross operating margin +€6,653
up €6,653 (+18.2%), from €36,612 to €43,264
- Taxes +€2,070
up €2,070 (+20.0%), from €10,328 to €12,398
- Depreciation -€595
down €595 (-82.1%), from €724 to €129
- Financial charges +€439
up €439 (+32.1%), from €1,367 to €1,806
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 | €122,468 | €153,657 | +€31,190 | +25.5% |
| Fixed assets | 21/28 | €3,932 | €3,803 | -€129 | -3.3% |
| Tangible fixed assets | 22/27 | €3,932 | €3,803 | -€129 | -3.3% |
| Plant, machinery and equipment | 23 | €518 | €388 | -€129 | -25.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €3,415 | €3,415 | = | 0.0% |
| Current assets | 29/58 | €118,535 | €149,854 | +€31,319 | +26.4% |
| Amounts receivable within one year | 40/41 | €15,175 | €25,493 | +€10,318 | +68.0% |
| Trade receivables | 40 | €14,670 | €25,476 | +€10,807 | +73.7% |
| Other amounts receivable | 41 | €506 | €17 | -€489 | -96.6% |
| Cash at bank and in hand | 54/58 | €101,692 | €116,781 | +€15,089 | +14.8% |
| Deferred charges and accrued income | 490/1 | €1,669 | €7,580 | +€5,912 | +354% |
| Total equity and liabilities | 10/49 | €122,468 | €153,657 | +€31,190 | +25.5% |
| Equity | 10/15 | €91,075 | €116,851 | +€25,775 | +28.3% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €87,575 | €113,351 | +€25,775 | +29.4% |
| Distributable reserves | 133 | €87,575 | €113,351 | +€25,775 | +29.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €31,393 | €36,807 | +€5,414 | +17.2% |
| Amounts payable within one year | 42/48 | €31,393 | €36,248 | +€4,856 | +15.5% |
| Financial debts | 43 | €237 | €249 | +€13 | +5.3% |
| Credit institutions | 430/8 | €237 | €249 | +€13 | +5.3% |
| Trade debts | 44 | €4,007 | €3,970 | -€38 | -0.9% |
| Suppliers | 440/4 | €4,007 | €3,970 | -€38 | -0.9% |
| Taxes, remuneration and social security | 45 | €5,805 | €8,866 | +€3,061 | +52.7% |
| Taxes | 450/3 | €5,805 | €8,866 | +€3,061 | +52.7% |
| Other amounts payable | 47/48 | €21,343 | €23,163 | +€1,820 | +8.5% |
| Accrued charges and deferred income | 492/3 | - | €558 | +€558 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €724 | €129 | -€595 | -82.1% |
| Other operating charges | 640/8 | €2,594 | €2,298 | -€295 | -11.4% |
| Gross operating margin | 9900 | €36,612 | €43,264 | +€6,653 | +18.2% |
| Operating profit (loss) | 9901 | €33,293 | €40,836 | +€7,543 | +22.7% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €1,367 | €1,806 | +€439 | +32.1% |
| Recurring financial charges | 65 | €1,367 | €1,806 | +€439 | +32.1% |
| Profit (loss) for the period before taxes | 9903 | €31,926 | €39,032 | +€7,106 | +22.3% |
| Income taxes | 67/77 | €10,328 | €12,398 | +€2,070 | +20.0% |
| Profit (loss) for the period | 9904 | €21,598 | €26,634 | +€5,036 | +23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,598 | €26,634 | +€5,036 | +23.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.