Hanniewan: 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.
Hanniewan
Largest movements
- Cash +€11,362
up €11,362 (+48.6%), from €23,379 to €34,741
mainly Net result for the year (+€11,424) and Trade debts (+€6,102)
- Receivables within one year +€10,355
up €10,355 (+109%), from €9,533 to €19,889
of which Trade receivables: +€12,312
- Tangible fixed assets +€928
new in 2025: €928
- Deferred charges and accrued income +€611
new in 2025: €611
- Reserves +€34,235
new in 2025: €34,235
- Profit (loss) carried forward -€23,644
down €23,644 (-100%), from €23,644 to €0
- Trade debts +€6,102
up €6,102 (+2,227%), from €274 to €6,376
- Tax, wage and social debts +€5,697
up €5,697 (+63.3%), from €9,006 to €14,702
of which Taxes: +€4,447
- Other debts +€833
new in 2025: €833
- Gross operating margin -€14,855
down €14,855 (-48.0%), from €30,928 to €16,073
- Taxes -€2,910
down €2,910 (-46.4%), from €6,268 to €3,358
- Financial charges +€1,088
up €1,088 (+2,649%), from €41 to €1,129
- Depreciation -€399
down €399 (-66.6%), from €599 to €200
- Other operating charges -€329
down €329 (-87.5%), from €376 to €47
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 | €35,496 | €58,669 | +€23,173 | +65.3% |
| Formation expenses | 20 | €83 | €0 | -€83 | -100% |
| Fixed assets | 21/28 | €2,500 | €3,428 | +€928 | +37.1% |
| Tangible fixed assets | 22/27 | - | €928 | +€928 | |
| Furniture and vehicles | 24 | - | €928 | +€928 | |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €32,913 | €55,241 | +€22,328 | +67.8% |
| Amounts receivable within one year | 40/41 | €9,533 | €19,889 | +€10,355 | +109% |
| Trade receivables | 40 | €6,400 | €18,712 | +€12,312 | +192% |
| Other amounts receivable | 41 | €3,133 | €1,177 | -€1,956 | -62.4% |
| Cash at bank and in hand | 54/58 | €23,379 | €34,741 | +€11,362 | +48.6% |
| Deferred charges and accrued income | 490/1 | - | €611 | +€611 | |
| Total equity and liabilities | 10/49 | €35,496 | €58,669 | +€23,173 | +65.3% |
| Equity | 10/15 | €26,144 | €36,735 | +€10,591 | +40.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €34,235 | +€34,235 | |
| Distributable reserves | 133 | - | €34,235 | +€34,235 | |
| Profit (loss) carried forward | 14 | €23,644 | €0 | -€23,644 | -100% |
| Amounts payable | 17/49 | €9,352 | €21,933 | +€12,582 | +135% |
| Amounts payable within one year | 42/48 | €9,352 | €21,933 | +€12,582 | +135% |
| Financial debts | 43 | €72 | €22 | -€50 | -69.5% |
| Other loans | 439 | €72 | €22 | -€50 | -69.5% |
| Trade debts | 44 | €274 | €6,376 | +€6,102 | +2,227% |
| Suppliers | 440/4 | €274 | €6,376 | +€6,102 | +2,227% |
| Taxes, remuneration and social security | 45 | €9,006 | €14,702 | +€5,697 | +63.3% |
| Taxes | 450/3 | €9,006 | €13,452 | +€4,447 | +49.4% |
| Remuneration and social security | 454/9 | - | €1,250 | +€1,250 | |
| Other amounts payable | 47/48 | - | €833 | +€833 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €599 | €200 | -€399 | -66.6% |
| Other operating charges | 640/8 | €376 | €47 | -€329 | -87.5% |
| Gross operating margin | 9900 | €30,928 | €16,073 | -€14,855 | -48.0% |
| Operating profit (loss) | 9901 | €29,953 | €15,826 | -€14,127 | -47.2% |
| Financial income | 75/76B | - | €85 | +€85 | |
| Recurring financial income | 75 | - | €85 | +€85 | |
| Financial charges | 65/66B | €41 | €1,129 | +€1,088 | +2,649% |
| Recurring financial charges | 65 | €41 | €1,129 | +€1,088 | +2,649% |
| Profit (loss) for the period before taxes | 9903 | €29,912 | €14,782 | -€15,130 | -50.6% |
| Income taxes | 67/77 | €6,268 | €3,358 | -€2,910 | -46.4% |
| Profit (loss) for the period | 9904 | €23,644 | €11,424 | -€12,220 | -51.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,644 | €11,424 | -€12,220 | -51.7% |
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 16 October 2026 via checked.be.