HANNIC: 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.
HANNIC
Largest movements
- Tangible fixed assets -€13,701
down €13,701 (-5.4%), from €252,874 to €239,173
- Profit (loss) carried forward -€11,126
down €11,126 (-86.0%), from €12,938 to €1,812
- Other debts -€2,577
down €2,577 (-1.2%), from €220,140 to €217,563
- Gross operating margin -€16,345
down €16,345 (-75.3%), from €21,720 to €5,375
- Taxes -€1,594
no longer reported in 2025 (was €1,594)
- Other operating charges +€275
up €275 (+11.8%), from €2,335 to €2,610
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 | €253,078 | €239,377 | -€13,701 | -5.4% |
| Fixed assets | 21/28 | €252,874 | €239,173 | -€13,701 | -5.4% |
| Tangible fixed assets | 22/27 | €252,874 | €239,173 | -€13,701 | -5.4% |
| Land and buildings | 22 | €252,874 | €239,173 | -€13,701 | -5.4% |
| Current assets | 29/58 | €204 | €204 | +€0 | 0.0% |
| Amounts receivable within one year | 40/41 | - | €10 | +€10 | |
| Trade receivables | 40 | - | €10 | +€10 | |
| Cash at bank and in hand | 54/58 | €43 | €28 | -€15 | -34.2% |
| Deferred charges and accrued income | 490/1 | €161 | €166 | +€5 | +2.9% |
| Total equity and liabilities | 10/49 | €253,078 | €239,377 | -€13,701 | -5.4% |
| Equity | 10/15 | €32,938 | €21,812 | -€11,126 | -33.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,938 | €1,812 | -€11,126 | -86.0% |
| Amounts payable | 17/49 | €220,140 | €217,565 | -€2,575 | -1.2% |
| Amounts payable within one year | 42/48 | €220,140 | €217,565 | -€2,575 | -1.2% |
| Trade debts | 44 | - | €2 | +€2 | |
| Suppliers | 440/4 | - | €2 | +€2 | |
| Other amounts payable | 47/48 | €220,140 | €217,563 | -€2,577 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,701 | €13,701 | = | 0.0% |
| Other operating charges | 640/8 | €2,335 | €2,610 | +€275 | +11.8% |
| Gross operating margin | 9900 | €21,720 | €5,375 | -€16,345 | -75.3% |
| Operating profit (loss) | 9901 | €5,684 | -€10,935 | -€16,619 | |
| Financial charges | 65/66B | €122 | €190 | +€68 | +55.3% |
| Recurring financial charges | 65 | €122 | €190 | +€68 | +55.3% |
| Profit (loss) for the period before taxes | 9903 | €5,562 | -€11,126 | -€16,687 | |
| Income taxes | 67/77 | €1,594 | - | -€1,594 | |
| Profit (loss) for the period | 9904 | €3,968 | -€11,126 | -€15,094 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,968 | -€11,126 | -€15,094 |
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 15 October 2026 via checked.be.