Hannesse Y Constructs: 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.
Hannesse Y Constructs
Largest movements
- Deferred charges and accrued income -€14,520
down €14,520 (-60.9%), from €23,834 to €9,314
- Receivables within one year -€14,161
down €14,161 (-49.2%), from €28,792 to €14,631
of which Trade receivables: -€14,179
- Tangible fixed assets -€6,800
down €6,800 (-25.9%), from €26,269 to €19,469
- Cash +€2,872
up €2,872 (+132%), from €2,177 to €5,049
mainly Deferred charges and accrued income (+€14,520) and Receivables within one year (+€14,161)
- Receivables after one year +€2,018
new in 2024: €2,018
- Debts after one year -€22,757
no longer reported in 2024 (was €22,757)
- Profit (loss) carried forward -€6,934
new in 2024: -€6,934
- Gross operating margin -€63,387
down €63,387 (-97.7%), from €64,897 to €1,510
- Purchases and services +€23,032
up €23,032 (+42.9%), from €53,715 to €76,747
- Taxes -€12,222
down €12,222 (-96.7%), from €12,640 to €418
- Staff costs -€5,490
no longer reported in 2024 (was €5,490)
- Financial charges +€705
up €705 (+305%), from €231 to €936
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,071 | €50,481 | -€30,590 | -37.7% |
| Fixed assets | 21/28 | €26,269 | €19,469 | -€6,800 | -25.9% |
| Tangible fixed assets | 22/27 | €26,269 | €19,469 | -€6,800 | -25.9% |
| Furniture and vehicles | 24 | €26,269 | €19,469 | -€6,800 | -25.9% |
| Current assets | 29/58 | €54,803 | €31,012 | -€23,791 | -43.4% |
| Amounts receivable after more than one year | 29 | - | €2,018 | +€2,018 | |
| Trade receivables | 290 | - | €2,018 | +€2,018 | |
| Amounts receivable within one year | 40/41 | €28,792 | €14,631 | -€14,161 | -49.2% |
| Trade receivables | 40 | €28,792 | €14,613 | -€14,179 | -49.2% |
| Other amounts receivable | 41 | - | €18 | +€18 | |
| Cash at bank and in hand | 54/58 | €2,177 | €5,049 | +€2,872 | +132% |
| Deferred charges and accrued income | 490/1 | €23,834 | €9,314 | -€14,520 | -60.9% |
| Total equity and liabilities | 10/49 | €81,071 | €50,481 | -€30,590 | -37.7% |
| Equity | 10/15 | €44,336 | €37,402 | -€6,934 | -15.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €39,336 | €39,336 | = | 0.0% |
| Distributable reserves | 133 | €39,336 | €39,336 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€6,934 | -€6,934 | |
| Amounts payable | 17/49 | €36,735 | €13,079 | -€23,656 | -64.4% |
| Amounts payable after more than one year | 17 | €22,757 | - | -€22,757 | |
| Financial debts | 170/4 | €22,757 | - | -€22,757 | |
| Amounts payable within one year | 42/48 | €13,978 | €13,079 | -€899 | -6.4% |
| Trade debts | 44 | €62 | - | -€62 | |
| Suppliers | 440/4 | €62 | - | -€62 | |
| Taxes, remuneration and social security | 45 | €13,391 | €13,059 | -€332 | -2.5% |
| Taxes | 450/3 | €13,391 | €13,059 | -€332 | -2.5% |
| Other amounts payable | 47/48 | €525 | €20 | -€504 | -96.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €53,715 | €76,747 | +€23,032 | +42.9% |
| Remuneration, social security and pensions | 62 | €5,490 | - | -€5,490 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,800 | €6,800 | = | 0.0% |
| Other operating charges | 640/8 | €399 | €367 | -€32 | -8.1% |
| Gross operating margin | 9900 | €64,897 | €1,510 | -€63,387 | -97.7% |
| Operating profit (loss) | 9901 | €52,208 | -€5,657 | -€57,865 | |
| Financial income | 75/76B | - | €77 | +€77 | |
| Recurring financial income | 75 | - | €77 | +€77 | |
| Financial charges | 65/66B | €231 | €936 | +€705 | +305% |
| Recurring financial charges | 65 | €231 | €936 | +€705 | +305% |
| Profit (loss) for the period before taxes | 9903 | €51,977 | -€6,516 | -€58,493 | |
| Income taxes | 67/77 | €12,640 | €418 | -€12,222 | -96.7% |
| Profit (loss) for the period | 9904 | €39,336 | -€6,934 | -€46,271 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,336 | -€6,934 | -€46,271 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.