HANNES J.: what changed
What changed
HANNES J.
NACE 43.120, Site preparation
filed annual accounts (NBB)
Net result for the year
€40,594
2024 · €36,341+€4,253
Equity
€205,020
2024 · €164,425+€40,594
Cash
€41,640
2024 · -+€41,640
Balance sheet total
€688,224
2024 · €598,372+€89,852
Largest movements
Assets
- Tangible fixed assets +€44,546
up €44,546 (+8.8%), from €507,400 to €551,946
of which Furniture and vehicles: +€116,533
- Cash +€41,640
new in 2025: €41,640
mainly Depreciation (+€95,364) and Debts after one year (+€44,944)
Equity and liabilities
- Debts after one year +€44,944
up €44,944 (+15.0%), from €300,029 to €344,973
- Reserves +€40,000
up €40,000 (+109%), from €36,860 to €76,860
of which Distributable reserves: +€40,000
- Current portion of long-term debt +€17,205
up €17,205 (+32.3%), from €53,206 to €70,411
- Short-term financial debts -€10,289
down €10,289 (-100%), from €10,289 to €0
Income statement
- Gross operating margin +€53,077
up €53,077 (+27.8%), from €190,642 to €243,719
- Depreciation +€24,287
up €24,287 (+34.2%), from €71,076 to €95,364
- Staff costs +€14,296
up €14,296 (+22.2%), from €64,276 to €78,573
- Financial charges +€7,034
up €7,034 (+77.7%), from €9,058 to €16,093
- Taxes +€5,122
up €5,122 (+146%), from €3,500 to €8,622
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€36,341
Gross operating margin
+€53,077
Staff costs
-€14,296
Depreciation
-€24,287
Other operating charges
+€1,933
Financial income
-€17
Financial charges
-€7,034
Taxes
-€5,122
Result 2025
€40,594
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€129,825
Investment
-€140,045
Financing
+€51,859
Cash 2024
€0
From operations (derived)
+€129,825
Net result for the year
+€40,594
Depreciation
+€95,364
Receivables within one year
-€486
Deferred charges and accrued income
-€3,045
Trade debts
-€1,415
Tax, wage and social debts
+€3,465
Other debts
-€4,652
Investment (derived)
-€140,045
Investment in fixed assets (net)
-€140,045
Financing
+€51,859
Debts after one year
+€44,944
Current portion of long-term debt
+€17,205
Short-term financial debts
-€10,289
Cash 2025
€41,640
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €598,372 | €688,224 | +€89,852 | +15.0% |
| Fixed assets | 21/28 | €507,700 | €552,381 | +€44,681 | +8.8% |
| Tangible fixed assets | 22/27 | €507,400 | €551,946 | +€44,546 | +8.8% |
| Land and buildings | 22 | €202,314 | €186,751 | -€15,563 | -7.7% |
| Plant, machinery and equipment | 23 | €2,752 | €8,328 | +€5,576 | +203% |
| Furniture and vehicles | 24 | €12,620 | €129,152 | +€116,533 | +923% |
| Leasing and similar rights | 25 | €289,715 | €227,715 | -€62,000 | -21.4% |
| Financial fixed assets | 28 | €300 | €435 | +€135 | +45.0% |
| Current assets | 29/58 | €90,672 | €135,843 | +€45,171 | +49.8% |
| Amounts receivable within one year | 40/41 | €85,654 | €86,140 | +€486 | +0.6% |
| Trade receivables | 40 | €74,171 | €80,054 | +€5,883 | +7.9% |
| Other amounts receivable | 41 | €11,483 | €6,086 | -€5,397 | -47.0% |
| Cash at bank and in hand | 54/58 | - | €41,640 | +€41,640 | |
| Deferred charges and accrued income | 490/1 | €5,018 | €8,063 | +€3,045 | +60.7% |
| Total equity and liabilities | 10/49 | €598,372 | €688,224 | +€89,852 | +15.0% |
| Equity | 10/15 | €164,425 | €205,020 | +€40,594 | +24.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €36,860 | €76,860 | +€40,000 | +109% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €35,000 | €75,000 | +€40,000 | +114% |
| Profit (loss) carried forward | 14 | €108,965 | €109,560 | +€594 | +0.5% |
| Amounts payable | 17/49 | €433,947 | €483,204 | +€49,258 | +11.4% |
| Amounts payable after more than one year | 17 | €300,029 | €344,973 | +€44,944 | +15.0% |
| Financial debts | 170/4 | €300,029 | €344,973 | +€44,944 | +15.0% |
| Amounts payable within one year | 42/48 | €133,917 | €138,231 | +€4,314 | +3.2% |
| Current portion of amounts payable after more than one year | 42 | €53,206 | €70,411 | +€17,205 | +32.3% |
| Financial debts | 43 | €10,289 | €0 | -€10,289 | -100% |
| Credit institutions | 430/8 | €10,289 | €0 | -€10,289 | -100% |
| Trade debts | 44 | €13,145 | €11,730 | -€1,415 | -10.8% |
| Suppliers | 440/4 | €13,145 | €11,730 | -€1,415 | -10.8% |
| Taxes, remuneration and social security | 45 | €7,183 | €10,648 | +€3,465 | +48.2% |
| Taxes | 450/3 | €3,507 | €8,622 | +€5,115 | +146% |
| Remuneration and social security | 454/9 | €3,676 | €2,026 | -€1,650 | -44.9% |
| Other amounts payable | 47/48 | €50,095 | €45,442 | -€4,652 | -9.3% |
| Remuneration, social security and pensions | 62 | €64,276 | €78,573 | +€14,296 | +22.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,076 | €95,364 | +€24,287 | +34.2% |
| Other operating charges | 640/8 | €6,414 | €4,481 | -€1,933 | -30.1% |
| Gross operating margin | 9900 | €190,642 | €243,719 | +€53,077 | +27.8% |
| Operating profit (loss) | 9901 | €48,875 | €65,302 | +€16,427 | +33.6% |
| Financial income | 75/76B | €24 | €7 | -€17 | -72.2% |
| Recurring financial income | 75 | €24 | €7 | -€17 | -72.2% |
| Financial charges | 65/66B | €9,058 | €16,093 | +€7,034 | +77.7% |
| Recurring financial charges | 65 | €9,058 | €16,093 | +€7,034 | +77.7% |
| Profit (loss) for the period before taxes | 9903 | €39,841 | €49,216 | +€9,375 | +23.5% |
| Income taxes | 67/77 | €3,500 | €8,622 | +€5,122 | +146% |
| Profit (loss) for the period | 9904 | €36,341 | €40,594 | +€4,253 | +11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €36,341 | €40,594 | +€4,253 | +11.7% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.