Hannès & Co: 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.
Hannès & Co
Largest movements
- Receivables within one year +€6,131
up €6,131 (+436%), from €1,407 to €7,538
of which Trade receivables: +€6,133
- Cash +€1,954
up €1,954 (+71.5%), from €2,732 to €4,686
mainly Net result for the year (+€6,664) and Trade debts (+€2,081)
- Tangible fixed assets +€686
up €686 (+295%), from €232 to €918
- Profit (loss) carried forward +€6,664
up €6,664 (+54.1%), from -€12,316 to -€5,652
- Trade debts +€2,081
up €2,081 (+598%), from €348 to €2,429
- Gross operating margin +€11,144
up €11,144, from -€3,627 to €7,517
- Other operating charges +€402
up €402 (+340%), from €118 to €520
- Depreciation -€180
down €180 (-40.7%), from €441 to €261
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 | €8,272 | €16,921 | +€8,649 | +105% |
| Fixed assets | 21/28 | €232 | €918 | +€686 | +295% |
| Tangible fixed assets | 22/27 | €232 | €918 | +€686 | +295% |
| Plant, machinery and equipment | 23 | €232 | €918 | +€686 | +295% |
| Current assets | 29/58 | €8,040 | €16,003 | +€7,963 | +99.0% |
| Stocks and contracts in progress | 3 | €3,900 | €3,779 | -€121 | -3.1% |
| Stocks | 30/36 | €3,900 | €3,779 | -€121 | -3.1% |
| Amounts receivable within one year | 40/41 | €1,407 | €7,538 | +€6,131 | +436% |
| Trade receivables | 40 | €0 | €6,133 | +€6,133 | |
| Other amounts receivable | 41 | €1,407 | €1,406 | -€2 | -0.1% |
| Cash at bank and in hand | 54/58 | €2,732 | €4,686 | +€1,954 | +71.5% |
| Total equity and liabilities | 10/49 | €8,272 | €16,921 | +€8,649 | +105% |
| Equity | 10/15 | -€2,316 | €4,348 | +€6,664 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,316 | -€5,652 | +€6,664 | +54.1% |
| Amounts payable | 17/49 | €10,589 | €12,573 | +€1,985 | +18.7% |
| Amounts payable within one year | 42/48 | €10,589 | €12,573 | +€1,985 | +18.7% |
| Trade debts | 44 | €348 | €2,429 | +€2,081 | +598% |
| Suppliers | 440/4 | €348 | €2,429 | +€2,081 | +598% |
| Other amounts payable | 47/48 | €10,241 | €10,145 | -€96 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €441 | €261 | -€180 | -40.7% |
| Other operating charges | 640/8 | €118 | €520 | +€402 | +340% |
| Gross operating margin | 9900 | -€3,627 | €7,517 | +€11,144 | |
| Operating profit (loss) | 9901 | -€4,186 | €6,736 | +€10,922 | |
| Financial income | 75/76B | €7 | €0 | -€7 | -100% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -100% |
| Financial charges | 65/66B | €71 | €72 | +€1 | +1.1% |
| Recurring financial charges | 65 | €71 | €72 | +€1 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,250 | €6,664 | +€10,914 | |
| Profit (loss) for the period | 9904 | -€4,250 | €6,664 | +€10,914 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,250 | €6,664 | +€10,914 |
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 28 October 2026 via checked.be.