HANNUS: 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.
HANNUS
Largest movements
- Cash -€26,185
down €26,185 (-88.7%), from €29,518 to €3,333
mainly Net result for the year (-€29,199) and Investment in fixed assets (net) (-€23,018)
- Receivables within one year -€3,894
down €3,894 (-14.7%), from €26,556 to €22,661
of which Trade receivables: -€6,743
- Tangible fixed assets -€3,021
down €3,021 (-2.1%), from €145,218 to €142,196
of which Furniture and vehicles: -€3,942
- Reserves -€19,480
down €19,480 (-35.3%), from €55,224 to €35,744
of which Distributable reserves: -€19,480
- Debts after one year -€18,313
down €18,313 (-45.6%), from €40,127 to €21,814
- Trade debts +€16,885
up €16,885 (+53014.8%), from €32 to €16,917
- Profit (loss) carried forward -€9,719
new in 2025: -€9,719
- Other debts -€3,217
no longer reported in 2025 (was €3,217)
- Gross operating margin -€30,934
down €30,934, from €29,688 to -€1,246
- Depreciation +€1,918
up €1,918 (+8.0%), from €24,122 to €26,040
- Taxes -€1,249
no longer reported in 2025 (was €1,249)
- Financial charges -€1,047
down €1,047 (-43.9%), from €2,388 to €1,341
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.
Cash bridge derived
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 | €201,490 | €168,380 | -€33,110 | -16.4% |
| Fixed assets | 21/28 | €145,218 | €142,196 | -€3,021 | -2.1% |
| Tangible fixed assets | 22/27 | €145,218 | €142,196 | -€3,021 | -2.1% |
| Plant, machinery and equipment | 23 | €335 | - | -€335 | |
| Furniture and vehicles | 24 | €8,346 | €4,404 | -€3,942 | -47.2% |
| Other tangible fixed assets | 26 | €136,537 | €137,792 | +€1,256 | +0.9% |
| Current assets | 29/58 | €56,272 | €26,183 | -€30,089 | -53.5% |
| Amounts receivable within one year | 40/41 | €26,556 | €22,661 | -€3,894 | -14.7% |
| Trade receivables | 40 | €9,033 | €2,290 | -€6,743 | -74.7% |
| Other amounts receivable | 41 | €17,523 | €20,372 | +€2,849 | +16.3% |
| Cash at bank and in hand | 54/58 | €29,518 | €3,333 | -€26,185 | -88.7% |
| Deferred charges and accrued income | 490/1 | €199 | €189 | -€10 | -4.8% |
| Total equity and liabilities | 10/49 | €201,490 | €168,380 | -€33,110 | -16.4% |
| Equity | 10/15 | €140,224 | €111,025 | -€29,199 | -20.8% |
| Contributions | 10/11 | €85,000 | €85,000 | = | 0.0% |
| Reserves | 13 | €55,224 | €35,744 | -€19,480 | -35.3% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €52,224 | €32,744 | -€19,480 | -37.3% |
| Profit (loss) carried forward | 14 | - | -€9,719 | -€9,719 | |
| Amounts payable | 17/49 | €61,266 | €57,355 | -€3,911 | -6.4% |
| Amounts payable after more than one year | 17 | €40,127 | €21,814 | -€18,313 | -45.6% |
| Financial debts | 170/4 | €40,127 | €21,814 | -€18,313 | -45.6% |
| Amounts payable within one year | 42/48 | €21,138 | €35,541 | +€14,402 | +68.1% |
| Current portion of amounts payable after more than one year | 42 | €17,512 | €18,313 | +€801 | +4.6% |
| Trade debts | 44 | €32 | €16,917 | +€16,885 | +53014.8% |
| Suppliers | 440/4 | €32 | €16,917 | +€16,885 | +53014.8% |
| Taxes, remuneration and social security | 45 | €378 | €311 | -€67 | -17.8% |
| Taxes | 450/3 | €378 | €311 | -€67 | -17.8% |
| Other amounts payable | 47/48 | €3,217 | - | -€3,217 | |
| Remuneration, social security and pensions | 62 | -€78 | - | +€78 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,122 | €26,040 | +€1,918 | +8.0% |
| Other operating charges | 640/8 | €1,287 | €1,094 | -€193 | -15.0% |
| Gross operating margin | 9900 | €29,688 | -€1,246 | -€30,934 | |
| Operating profit (loss) | 9901 | €4,357 | -€28,380 | -€32,737 | |
| Financial income | 75/76B | €622 | €521 | -€101 | -16.3% |
| Recurring financial income | 75 | €622 | €521 | -€101 | -16.3% |
| Financial charges | 65/66B | €2,388 | €1,341 | -€1,047 | -43.9% |
| Recurring financial charges | 65 | €2,388 | €1,341 | -€1,047 | -43.9% |
| Profit (loss) for the period before taxes | 9903 | €2,591 | -€29,199 | -€31,791 | |
| Income taxes | 67/77 | €1,249 | - | -€1,249 | |
| Profit (loss) for the period | 9904 | €1,342 | -€29,199 | -€30,542 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,342 | -€29,199 | -€30,542 |
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 12 October 2026 via checked.be.